MARRIOTT INTERN. INC. v. HAMER

No. 1-11-1406.

977 N.E.2d 182 (2012)

364 Ill. Dec. 677

MARRIOTT INTERNATIONAL INC., a Delaware Corporation, Plaintiff-Appellee, v. Brian HAMER, Director, Department of Revenue, The Illinois Department of Revenue, and Dan Rutherford, as Treasurer of the State of Illinois, Defendants-Appellants.

Appellate Court of Illinois, First District, Third Division.

August 22, 2012.


Attorney(s) appearing for the Case

Lisa Madigan , Attorney General, of Chicago, Michael Scodro , Brian F. Barov , and Sunil Bhave , Assistant Attorneys General, of counsel, for appellants.

Reed Smith LLP, of Chicago, Michael J. Wynne and Adam P. Beckerink , of counsel, for appellee.


OPINION

Justice NEVILLE delivered the judgment of the court, with opinion.

¶ 1 In 2003, the Illinois legislature passed the 2003 Tax Delinquency Amnesty Act (2003 Amnesty Act) and provided amnesty to taxpayers who paid all taxes owed for any taxable period after June 30, 1983 and prior to July 1, 2002. 35 ILCS 745/10 (West 2008). The legislature also prescribed a 200% interest penalty for those taxpayers...

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