30 ILCS 230/2a
Every officer, board, commission, commissioner, department, institute, arm, or agency to whom or to which this Act applies is to notify the State Treasurer as to money paid to him, her, or it under protest as provided in Section 2a
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(30 ILCS 230/2a)
(from Ch. 127, par. 172)
(Text of Section before amendment by P.A. 104-457)
Sec. 2a.
Every officer, board, commission, commissioner, department,
institute, arm, or agency to whom or to which this Act applies is to notify
the State Treasurer as to money paid to him, her, or it under protest as
provided in Section 2a.1, and the Treasurer is to place the money in a special
fund to be known as the protest fund. At the expiration of 30 days from the
date of payment, the money is to be transferred from the protest fund to the
appropriate fund in which it would have been placed had there been payment
without protest unless the party making that payment under protest has filed a
complaint and secured within that 30 days a temporary restraining order or a
preliminary injunction, restraining the making of that transfer and unless, in
addition, within that 30 days, a copy of the temporary restraining order or
preliminary injunction has been served upon the State Treasurer and also
upon the officer, board, commission, commissioner, department,
institute, arm, or agency to whom or to which the payment under protest was
made, in which case the payment and such other payments as are subsequently
made under notice of protest, as provided in Section 2a.1, by the
same person, the transfer of which payments is restrained by such
temporary restraining order or preliminary injunction, are to be held
in the protest fund until the final order or judgment of the court. The
judicial remedy herein provided, however, relates only to questions which
must be decided by the court in determining the proper disposition of the
moneys paid under protest. Any authorized payment from the protest fund
shall bear simple interest at a rate equal to the average of the weekly rates
at issuance on 13-week U.S. Treasury Bills from the date of deposit
into the protest fund to the date of disbursement from the protest fund.
In cases involving temporary restraining orders or preliminary
injunctions entered March 10, 1982, or thereafter, pursuant to this
Section, when the party paying under protest fails in the protest action the
State Treasurer shall determine if any moneys paid under protest were paid
as a result of assessments under the following provisions: the Municipal
Retailers' Occupation Tax Act, the Municipal Service Occupation Tax Act,
the Municipal Use Tax Act, the Municipal Automobile Renting Occupation Tax Act,
the Municipal Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois
Municipal Code, the Tourism, Conventions and Other Special Events Promotion Act
of 1967, the County Automobile Renting Occupation Tax Act, the County
Automobile Renting Use Tax Act, Section 5-1034 of the Counties Code, Section
5.01 of the Local Mass Transit District Act, the Downstate Public
Transportation
Act, Section 4.03 of the Regional Transportation Authority Act, subsections (c)
and (d) of Section 201 of the Illinois Income Tax Act, Section 2a.1 of the
Messages Tax Act, Section 2a.1 of the Gas Revenue Tax Act, Section 2a.1 of the
Public Utilities Revenue Act, and the Water Company Invested Capital Tax Act.
Any such moneys paid under protest shall bear simple interest at a rate equal
to the average of the weekly rates at issuance on 13-week U.S. Treasury
Bills from the date of deposit into the protest fund to the date of
disbursement from the protest fund.
It is unlawful for the Clerk of a court, a bank or any person other than
the State Treasurer to be appointed as trustee with respect to any
purported payment under protest, or otherwise to be authorized by a court
to hold any purported payment under protest, during the pendency of the
litigation involving such purported payment under protest, it being the
expressed intention of the General Assembly that no one is to act as custodian
of any such purported payment under protest except the State Treasurer.
No payment under protest within the meaning of this Act has been made
unless paid to an officer, board, commission, commissioner, department,
institute, arm or agency brought within this Act by Section 1 and unless
made in the form specified by Section 2a.1. No payment into court or to a
circuit clerk or other court-appointed trustee is a payment under protest
within the meaning of this Act.
(Source: P.A. 87-950.)
(Text of Section after amendment by P.A. 104-457) Sec. 2a. Every officer, board, commission, commissioner, department, institute, arm, or agency to whom or to which this Act applies is to notify the State Treasurer as to money paid to him, her, or it under protest as provided in Section 2a.1, and the Treasurer is to place the money in a special fund to be known as the protest fund. At the expiration of 30 days from the date of payment, the money is to be transferred from the protest fund to the appropriate fund in which it would have been placed had there been payment without protest unless the party making that payment under protest has filed a complaint and secured within that 30 days a temporary restraining order or a preliminary injunction, restraining the making of that transfer and unless, in addition, within that 30 days, a copy of the temporary restraining order or preliminary injunction has been served upon the State Treasurer and also upon the officer, board, commission, commissioner, department, institute, arm, or agency to whom or to which the payment under protest was made, in which case the payment and such other payments as are subsequently made under notice of protest, as provided in Section 2a.1, by the same person, the transfer of which payments is restrained by such temporary restraining order or preliminary injunction, are to be held in the protest fund until the final order or judgment of the court. The judicial remedy herein provided, however, relates only to questions which must be decided by the court in determining the proper disposition of the moneys paid under protest. Any authorized payment from the protest fund shall bear simple interest at a rate equal to the average of the weekly rates at issuance on 13-week U.S. Treasury Bills from the date of deposit into the protest fund to the date of disbursement from the protest fund. In cases involving temporary restraining orders or preliminary injunctions entered March 10, 1982, or thereafter, pursuant to this Section, when the party paying under protest fails in the protest action the State Treasurer shall determine if any moneys paid under protest were paid as a result of assessments under the following provisions: the Municipal Retailers' Occupation Tax Act, the Municipal Service Occupation Tax Act, the Municipal Use Tax Act, the Municipal Automobile Renting Occupation Tax Act, the Municipal Automobile Renting Use Tax Act, Section 8-11-9 of the Illinois Municipal Code, the Tourism, Conventions and Other Special Events Promotion Act of 1967, the County Automobile Renting Occupation Tax Act, the County Automobile Renting Use Tax Act, Section 5-1034 of the Counties Code, Section 5.01 of the Local Mass Transit District Act, the Downstate Public Transportation Act, Section 4.03 of the Northern Illinois Transit Authority Act, subsections (c) and (d) of Section 201 of the Illinois Income Tax Act, Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and the Water Company Invested Capital Tax Act. Any such moneys paid under protest shall bear simple interest at a rate equal to the average of the weekly rates at issuance on 13-week U.S. Treasury Bills from the date of deposit into the protest fund to the date of disbursement from the protest fund. It is unlawful for the Clerk of a court, a bank or any person other than the State Treasurer to be appointed as trustee with respect to any purported payment under protest, or otherwise to be authorized by a court to hold any purported payment under protest, during the pendency of the litigation involving such purported payment under protest, it being the expressed intention of the General Assembly that no one is to act as custodian of any such purported payment under protest except the State Treasurer. No payment under protest within the meaning of this Act has been made unless paid to an officer, board, commission, commissioner, department, institute, arm or agency brought within this Act by Section 1 and unless made in the form specified by Section 2a.1. No payment into court or to a circuit clerk or other court-appointed trustee is a payment under protest within the meaning of this Act.(Source: P.A. 104-457, eff. 6-1-26.)
Notes of Decisions
Cited in 40
cases (1 in the last 5 years), 1993–2026 · leading case: NDC LLC v. Topinka
NDC LLC v. Topinka (2007)
“See 30 ILCS 230/2a (West 2004). On June 11, 2004, NDC filed a four-count complaint in the circuit court of Du Page County.”
Wexler v. Wirtz Corp. (2004)
“30 ILCS 230/2a (West 2000). Wexler attempted to avail himself of this procedure by presenting letters to the salesclerks at Evanston First Liquors at the time he purchased the vodka.”
National City Corp. & Subsidiaries v. Department of Revenue (2006)
“30 ILCS 230/2a (West 1998). The Treasurer in turn must place the money in a special fund known as the protest fund.”
Kean v. Wal-Mart Stores, Inc. (2009)
“See 30 ILCS 230/2a, 2a. 1 (West 2006). On November 14, 2006, the circuit court denied Kean’s motion for a temporary restraining order “for the reasons stated in open court.”
Hartney Fuel Company v. Hamer (2012)
“30 ILCS 230/2a (West 2010). The recipient of funds paid under protest must then notify the Treasurer of the State of Illinois (30 ILCS 230/2a (West 2010)), who then places the money in a special fund known as the protest fund (30 ILCS 230/2a (West 2010)).”
ChiCorp, Inc. v. Bower (2002)
“Still believing it did not owe the money, ChiCorp paid the amount into the Department’s “protest fund,” as provided in section 2a of the State Officers and Employees Money Disposition Act (30 ILCS 230/2a (West 2000)), also known as the Protest Act.”
Caterpillar Financial Services Corp. v. Whitley (1997)
“" 30 ILCS 230/2a (Michie 1994). The Department maintains that at the time the taxes were paid in protest, CFSC did not base its protest on a claim that it was improperly denied the opportunity to use royalties and interest payments from foreign subsidiaries in the factors used…”
Empress Casino Joliet Corp. v. Balmoral Racing Club, Inc. (2011)
“2d at *735 283 — authorizes the recovery of tax money that has already been disbursed. But if the unlawfulness can be traced to the racetracks, the casinos can seek damages from them.”
Empress Casino Joliet Corp. v. Giannoulias (2008)
“Plaintiffs have paid the surcharge under protest pursuant to the State Officers and Employees Money Disposition Act (30 ILCS 230/2a (West 2006)). Balmoral Park Racing Club, Inc.”
Parmar v. Madigan (2018)
“Although a complaint filed in accordance with the Protest Moneys Act would name State officers and or agencies as defendants, the statutory remedy-determination of questions related to the "proper disposition of the moneys paid under protest" ( 30 ILCS 230/2a (West 2014) )-would…”
Empress Casino Joliet Corp. v. Blagojevich (2011)
“Whether they can seek a refund of the taxes they paid is less clear, because it is unclear whether the refund statute cited by the partiesthe State Officers and Employees Money Disposition Act, 30 ILCS 230/2a, which was the statutory basis for the casinos' claims in a previous…”
Brooker v. Madigan (2009)
“59under protest pursuant to the State Officers and Employees Money Disposition Act (the Protest Monies Act) (30 ILCS 230/2a (West 2004)). V. Circuit Court Proceedings On February 2, 2005, the executor filed a six-count verified complaint in the circuit court of Cook County…”
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