Illinois Compiled Statutes
ILCS Listing
Public
Acts Search
Guide
Disclaimer
Information maintained by the Legislative
Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as Public
Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Guide.
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
30 ILCS 167/25
(30 ILCS 167/25)
Sec. 25. Reporting of information; escrow installments.
(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,
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.
(b) The Attorney General is authorized to disclose to the Director any
information received
under this Act for purposes 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
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.
(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.
(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
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.
(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
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.
(Source: P.A. 98-1163, eff. 1-9-15.)
|
|
