HAWKEYE-SECURITY INSURANCE COMPANY, ACORPORATION, Claimant, v. STATE OF ILLINOIS, Respondent. Opinion f L d January 12, 1960.

Case summary

Claimant sought a refund of $806.38 in overpaid taxes on net receipts, alleging it failed to claim a deduction for fire department taxes paid in 1956. The court found the Departmental Report substantiated the claim and awarded the full amount.

Claim type: Tax Refund

Statutes cited: Section 414 of the Illinois Insurance Code

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Headnotes

TAXES AND FINEs-Overfiayment of insurance taxes. Evidence showed claimant entitled to recover overpayment pursuant to Section 414 of the Insurance Code.

GILLESPIE, BURKE AND GILLESPIE, Attorneys f o r Claimant. GRENVILLE BEARDSLEY, Attorney General ; William H. SOUTH, Assistant Attorney General, for Respondent.

TOLSON, C. J.

On August 21, 1958, claimant filed a complaint alleging that taxes on the net receipts of its agencies, as provided in Section 414 of the Illinois Insurance Code, in the amount of $806.38 had been mistakenly overpaid, in that claimant failed to claim a deduction in said amount for fire department taxes paid in 1956.

The Departmental Report substantiates the allegations of the complaint, and it appears as though there is no doubt but what claimant is entitled to such credits.

An award is, therefore, made to claimant in the amount of $806.38.