[Download] "Glasco Electric Co. v. Dep't of Revenue" by Supreme Court of Illinois # Book PDF Kindle ePub Free

📘 Read Now     📥 Download

eBook details

• Title: Glasco Electric Co. v. Dep't of Revenue
• Author : Supreme Court of Illinois
• Release Date : January 30, 1981
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

In 1977, the Department of Revenue conducted an audit for the tax years 1974 through 1976 of the Glasco Electric Company (Glasco), a Missouri corporation which acts as a distributor in Illinois for lighting equipment and electrical supplies. Following the audit, the Department issued a notice of tax liability on November 18 which declared that Glasco owed $22,802.85 in unpaid taxes, penalties and interest. Upon the company's request, a hearing was held on April 18, 1978, before a Department officer at which Glasco's objections to the tax assessment were presented. The Department rejected Glasco's challenge and on August 8 issued a final notice of deficiency for the full amount claimed. A complaint for review of this administrative decision was timely filed under the Administrative Review Act in the circuit court of Sangamon County on September 13 (Ill. Rev. Stat. 1977, ch. 110, par. 264 et seq.). Seventy-seven days later, on November 29, 1978, Glasco filed an appeal bond which was approved by an order of the court. The Department's answer to the complaint was filed on December 20, 1978. No action was taken by the court or by either of the parties until November 1, 1979, when the Department filed a motion to dismiss the action. The Department contended that Glasco's failure to file an appeal bond within 20 days after the filing of a complaint, as section 12 of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1977, ch. 120, par. 451) requires, was a jurisdictional prerequisite to deciding the appeal. After a hearing on the Department's motion, the circuit court dismissed the appeal and entered judgment in favor of the Department in the amount of $22,332.22. The appellate court reversed (87 Ill. App.3d 1070), holding that the 20-day requirement for the filing of an appeal bond was not jurisdictional and holding, too, that the Department had waived its right to seek dismissal of the complaint. We granted the Department's petition for leave to appeal. 73 Ill.2d R. 315.

Ebook Download "Glasco Electric Co. v. Dep't of Revenue" PDF ePub Kindle