Austin Liquor Mart, Inc. v. Department of Revenue (51 Ill. 2d 1, 1972)

MR. CHIEF JUSTICE UNDERWOOD

delivered the opinion of the court:

At the end of July, 1969, plaintiff, Austin Liquor Mart, Inc., submitted its books and records for the three-year period August 1, 1966, to July 31, 1969, to the Department of Revenue, herein referred to as defendant, for audit and inspection, seeking a release from liability under the Retailers’ Occupation Tax Act (Ill.Rev.Stat. 1967, ch. 120, par. 440 et seq.) for such period in order to sell one of a chain of retail liquor stores which it owned and operated in Cook County. On August 19, 1969, defendant issued a Notice of Tax Liability in the amount of $15,194.28, which amount was paid by the plaintiff the following day without protest.

On November 24, defendant issued a