Form Mf 04-7 - Motor Fuel Distributor - 5 Day Revocation Page 4
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10seq. (hereinafter referred to as the “Act”), which provides in relevant part as follows:
The Department may, after 5 days’ notice, revoke the distributor’s,
receiver’s, supplier’s or bulk user’s license or permit of any person
* * * who violates any provision of this Act or any rule or
regulation promulgated by the Department under Section 14 of this
Act * * *. 35 ILCS 505/16.
Section 21 of the Act incorporates by reference sections 4 and 5 of the Retailers’ Occupation Tax
Act (35 ILCS 120/1 et seq.) which provide that the Department’s determination is prima facie
correct. 35 ILCS 505/21; 120/4, 5. Once the Department establishes its prima facie case, the
burden shifts to the taxpayer to prove that the Department’s determination is incorrect. Mel-Park
st
Drugs, Inc. v. Department of Revenue, 218 Ill.App.3d 203, 217 (1
Dist. 1991); Lakeland
nd
Construction Co., Inc. v. Department of Revenue, 62 Ill.App.3d 1036, 1039 (2
Dist. 1978).
ABC argues that the issues in this matter are first, whether the Department can require
ABC to post a bond in this case at all and secondly, if a bond is required, that the requested bond
amount of $227,900 bears no reasonable relation to the tax liability of ABC and in fact violates
Section 3 of the Act. (Tr. p. 7)
ABC asserts these issues are virtually identical to the issues
addressed in Docket No. 02-ST-0031. (Tr. pp. 33-34) ABC has been in business over 25 years
and has never, prior to 2000, been required or requested to file a bond.
Section 3 of the Act, which was relied upon in the decision in Docket No. 02-ST-0031,
states:
No person shall act as a distributor of motor fuel within this State
without first securing a license to act as a distributor of motor fuel
from the Department. Application for such license shall be made to
the Department upon blanks furnished by it. The application shall
be signed and verified, and shall contain such information as the
Department deems necessary. A blender shall, in addition to
securing a distributor's license, make application to the Department
for a blender's permit, setting forth in the application such
information as the Department deems necessary. The applicant for
a distributor's license shall also file with the Department a bond on
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