Parmar v. Madigan

Plaintiff, executor of decedent's estate, filed complaint challenging application and constitutionality of amendment of Estate Tax Act, and seeking refund of all moneys paid to Treasurer pursuant to Estate Tax Act. General Assembly did not waive sovereign immunity in Section 15 of Estate Tax Act. Sovereign immunity is a jurisdictional bar to proceeding in circuit court, and manner in which Plaintiff paid the taxes is irrelevant. The officer suit exception to sovereign immunity does not apply. Plaintiff's claim for refund does not fit within limited circumstances application for refund can be made, and any moneys in Estate Tax Refund Fund are not available to Plaintiff.(KARMEIER, FREEMAN, THOMAS, KILBRIDE, GARMAN and BURKE, concurring.)