Illinois Appellate Court
Civil Court
Tax
Court properly granted summary judgment for insurance company, finding that "all taxes due" in Section 10 of Amnesty Act applied to taxpayers who knew by assessment or otherwise that taxes were due and owing, and that company should be refunded half of its penalty amount, plus interest. Subsections (k) and (1) of Section 10, which required payment of good-faith estimate of unknown amount to Department of Revenue, exceeded legislative intent of statute and actual language used in statute. (HALL, concurring; HOFFMAN, dissenting.)