Illinois Appellate Court
Civil Court
Corporate Tax
Illinois Department of Revenue properly denied refunds for corporate income tax and interest to pipeline companies, as the miles that companies' gas flowed through Illinois were includable in the numerator of Section 304(d)(2)'s (of Illinois Tax Act) apportionment formula. This section does not violate the commerce clause, as Plaintiffs maintain a significant presence in Illinois and enjoy the benefits (such as public roads and police and fire protection) that Illinois provides for its property and operations in Illinois. (HOWSE and TAYLOR, concurring.)