CitiBank N.A. v. The Illinois Department of Revenue

Illinois Appellate Court
Civil Court
Appellate Jurisdiction
Citation
Case Number: 
2016 IL App (1st) 133650
Decision Date: 
Wednesday, November 2, 2016
District: 
1st Dist.
Division/County: 
Cook Co., 3d Div.
Holding: 
Affirmed (No. 1-13-3650); dismissed (No. 1-15-0812).
Justice: 
PUCINSKI

Consolidated appeal; Plaintiff Citibank sought refund of $1.6 million in ROTA (Retailers' Occupation Tax Act) taxes paid on sales funded through use of consumer accounts owned by Plaintiff. Plaintiff Chrysler Financial sought refund of $4.6 million in ROTA taxes on sales of motor vehicles. Plaintiff Citibank is entitled to a refund as assignee of the retailers, as it has standing to pursue refund of ROTA taxes attributable to uncollected debts as a result of assignments from retailers. Plaintiff Chrysler's appeal is dismissed for lack of jurisdiction. Court granted Chrysler's Section 2-1401 petition in a final order resolving that petition, and Chrysler was obligated to file its appeal within 30 days of that final order. Supplemental opinion issued 10 weeks later was not date triggering obligation to file notice of appeal. If supplemental opinion was a modification of court's opinion of a year prior, then it was entered without authority as it was entered more than 30 days later. Circuit court's statement of when time for appeal began to run does not impact analysis, as Supreme Court Rules determine time for notice of appeal. ( FITZGERALD SMITH and LAVIN, concurring.)