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Public Act 098-1163
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| SB2915 Enrolled | LRB098 17638 KTG 52751 b |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Tobacco Products Manufacturers' Escrow |
Enforcement Act of 2003 is amended by changing Section 25 as |
follows:
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(30 ILCS 167/25)
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Sec. 25. Reporting of information; escrow installments.
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(a) Not later than 20 days after the end of each calendar |
quarter, and more
frequently if so
directed by the Attorney |
General, each distributor shall submit the information
as the |
Attorney
General requires to facilitate compliance with this |
Act, including, but not
limited to, a list by
brand family of |
the total number of cigarettes or in the case of roll-your-own,
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the equivalent stick
count for which the distributor affixed |
stamps during the previous calendar
quarter or otherwise
paid |
the tax due for these cigarettes. The distributor shall |
maintain, and make
available to the
Attorney General, all |
invoices and documentation of sales of all
non-participating |
manufacturer
cigarettes and any other information relied upon |
in reporting to the Attorney
General for a period of 5 years.
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(b) The Attorney General is authorized to disclose to the |
Director any
information received
under this Act for purposes |
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of
determining compliance with
and enforcing the provisions of |
this Act. The Director and Attorney General
shall share with |
each
other the information received under this Act, and may |
share the information
with other federal,
State, or local |
agencies only for purposes of enforcement of this Act, the
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Escrow Act, or corresponding laws of other states. The Director |
and Attorney General
shall also share with each
other the |
information received under the Cigarette Tax Act, the Cigarette |
Use Tax Act, the Tobacco Products Tax Act of 1995, the |
Cigarette Machine Operators' Occupation Tax Act, and the |
Retailers' Occupation Tax Act for the purposes of enforcement |
of this Act and the
Escrow Act.
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(c) The Attorney General may require at any time, from the |
non-participating
manufacturer,
proof from the financial |
institution in which the manufacturer has established
a |
qualified escrow
fund for the purpose of compliance with the |
Escrow Act of the amount of money
in the fund being
held on |
behalf of the State and the dates of deposits, and listing the |
amounts
of all withdrawals from the fund and the dates thereof.
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(d) In addition to the information required to be submitted |
pursuant to this
Act, the
Attorney General may require a |
distributor or tobacco product manufacturer to
submit any
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additional information including, but not limited to, samples |
of the packaging
or labeling of each
brand family, as is |
necessary to enable the Attorney General to determine
whether a |
tobacco
product manufacturer is in compliance with this Act.
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(e) To promote compliance with the provisions of this Act, |
the Attorney
General may
promulgate regulations requiring a |
tobacco product manufacturer subject to the
requirements of
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subsection (a)(2) of Section 15 to make the escrow deposits |
required in
quarterly installments
during the year in which the |
sales covered by the deposits are made. The
Attorney General |
may
require production of information sufficient to enable the |
Attorney General to
determine the adequacy of the amount of the |
installment deposit.
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(Source: P.A. 93-446, eff. 1-1-04; 94-575, eff. 8-12-05.)
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Section 10. The Cigarette Machine Operators' Occupation |
Tax Act is amended by changing Section 1-30 as follows:
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(35 ILCS 128/1-30)
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Sec. 1-30. Cigarette tubes used in cigarette machines. |
(a) All cigarette tubes used in cigarette machines in the |
possession of cigarette machine operators licensed under |
Section 1-15 of this Act shall be constructed of paper of a |
type determined by the Attorney General, pursuant to rules |
promulgated by the Attorney General under the provisions of the |
Administrative Procedure Act, to reduce the likely ignition |
propensity of cigarettes made by those tubes. |
(b) A cigarette machine operator is not required to comply |
with subsection (a) of this Section until the Attorney General |
has promulgated rules implementing subsection (a) and the rules |