Metropolitan Life Insurance Co. v. Hamer
In 2003, the Illinois legislature established a tax amnesty period which was 1 months long and which was to take place between October 1, 2003, and November 17, 2003. This enactment was called the Tax Delinquency Amnesty Act. Pursuant to this statute, all taxes due from as far back as 1983 through the first half of 2002 could be paid without the state seeking to collect any interest or penalties.