(35 ILCS 135/15) (from Ch. 120, par. 453.45)
Sec. 15.
Every distributor required or authorized to collect taxes imposed
by this Act and every person using, in this State, cigarettes purchased
on or after the effective date of this Act without Illinois cigarette tax
stamps affixed to the original packages thereof and without authorized tax
imprints placed underneath the sealed transparent wrapper of such original
packages, shall keep such records, receipts, invoices and other pertinent
books, documents, memoranda and papers as the Department shall require, in
such form as the Department shall require. All books, records, papers,
memoranda and documents that are required by this Act to be kept shall be kept
in the English language and shall, at all times during business hours of the
day, be subject to inspection by the Department or its duly authorized agents
and employees. The Department may adopt rules that establish requirements,
including record forms and formats, for records required to be kept and
maintained by taxpayers. For purposes of this Section, "records" means all data
maintained by the taxpayer, including data on paper, microfilm, microfiche or
any type of machine-sensible data compilation. The books, records, papers,
memoranda and documents of a distributor pertaining to business done by him at
or from a licensed place of business, or at or from a place of business for
which he holds a permit issued by the Department under Section 7 of this Act,
shall be kept by the distributor at such place of business.
Those books, records, papers, memoranda and documents, required by this Act
to be kept, shall be preserved for a period of at least 3 years after the date
of the documents or the date of the entries appearing in the records, unless
the Department, in writing, authorizes their destruction or disposal at an
earlier date.
At all times during the usual business hours of the day any duly
authorized agent or employee of the Department may enter any place of
business of a distributor, without a search warrant, and inspect the
premises and the stock or packages of cigarettes and the vending devices
therein contained, to determine whether any of the provisions of this Act
are being violated. If such agent or employee is denied free access or is
hindered or interfered with in making such examination as herein provided,
the license of the distributor at such premises shall be subject to
revocation by the Department.
(Source: P.A. 88-480.)
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