Illinois Appellate Court
Civil Court
Local Gas Tax
Plaintiff appealed to the circuit court from a decision of the Department of Administrative Hearings finding that the plaintiffs had failed to pay gasoline and diesel fuel tax. The circuit court reversed the department’s order in part, finding that plaintiff was only responsible for a portion of the unpaid taxes and defendants appealed. The appellate court affirmed the judgment of the circuit court and vacated the order of the administrative law judge, finding that plaintiff was liable for the entire amount of the uncollected county fuel tax. (MITCHELL and MIKVA, concurring)