State of Illinois
92nd General Assembly
Legislation

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92_SB2211enr

 
SB2211 Enrolled                                LRB9212100SMdv

 1        AN ACT concerning taxation.

 2        Be it  enacted  by  the  People  of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Tobacco  Products  Tax  Act  of  1995  is
 5    amended  by adding Sections 10-55, 10-56, 10-57, and 10-58 as
 6    follows:

 7        (35 ILCS 143/10-55 new)
 8        Sec. 10-55. Arrest; search and seizure  without  warrant.
 9    Any duly authorized employee of the Department (i) may arrest
10    without  warrant any person committing in his or her presence
11    a violation of any of the provisions of this  Act,  (ii)  may
12    without a search warrant inspect all tobacco products located
13    in  any  place  of  business,  (iii)  may  seize  any tobacco
14    products in accordance with the provisions of this  Act,  and
15    (iv)  may  seize  any  vending  device in which those tobacco
16    products are found. The tobacco products and vending  devices
17    so  seized  are  subject  to  confiscation  and forfeiture as
18    provided in Sections 10-56 through 10-58.

19        (35 ILCS 143/10-56 new)
20        Sec. 10-56. Seizure and  forfeiture.  After  seizing  any
21    tobacco  products  or vending devices, as provided in Section
22    10-55, the Department  must  hold  a  hearing  and  determine
23    whether  the distributor or retailer was properly licensed to
24    sell the tobacco products at the time of their seizure by the
25    Department. The Department shall give not less than 20  days'
26    notice  of  the time and place of the hearing to the owner of
27    the property, if the owner is known, and also to  the  person
28    in whose possession the property was found, if that person is
29    known and if the person in possession is not the owner of the
30    property.  If  neither the owner nor the person in possession
 
SB2211 Enrolled             -2-                LRB9212100SMdv
 1    of  the  property  is  known,  the  Department   must   cause
 2    publication  of  the time and place of the hearing to be made
 3    at least once in each week for  3  weeks  successively  in  a
 4    newspaper  of  general  circulation  in  the county where the
 5    hearing is to be held.
 6        If,  as  the  result  of  the  hearing,  the   Department
 7    determines  that the distributor or retailer was not properly
 8    licensed at the time the tobacco products  were  seized,  the
 9    Department must enter an order declaring the tobacco products
10    or vending devices confiscated and forfeited to the State, to
11    be  held  by the Department for disposal by it as provided in
12    Section 10-58. The Department must give notice of  the  order
13    to the owner of the property, if the owner is known, and also
14    to  the person in whose possession the property was found, if
15    that person is known and if the person in possession  is  not
16    the  owner  of  the  property.  If  neither the owner nor the
17    person in possession of the property is known, the Department
18    must cause publication of the order to be made at least  once
19    in  each  week  for  3  weeks  successively in a newspaper of
20    general circulation in the county where the hearing was held.

21        (35 ILCS 143/10-57 new)
22        Sec. 10-57. Search warrant; issuance and return; process;
23    confiscation of property; forfeitures. If a peace officer  of
24    this  State or any duly authorized officer or employee of the
25    Department has reason to believe that any violation  of  this
26    Act has occurred and that the person violating the Act has in
27    that  person's  possession  any  tobacco  products or vending
28    device containing tobacco products,  that  peace  officer  or
29    officer or employee of the Department may file or cause to be
30    filed his or her complaint in writing, verified by affidavit,
31    with  any  court within whose jurisdiction the premises to be
32    searched are situated,  stating  the  facts  upon  which  the
33    belief  is  founded,  the  premises  to  be searched, and the
 
SB2211 Enrolled             -3-                LRB9212100SMdv
 1    property to be seized,  and  procure  a  search  warrant  and
 2    execute  that  warrant.  Upon  the  execution  of  the search
 3    warrant, the peace officer, or officer  or  employee  of  the
 4    Department,  executing  the  search  warrant  shall  make due
 5    return of the warrant  to  the  court  issuing  the  warrant,
 6    together  with  an  inventory of the property taken under the
 7    warrant. The court must then issue process against the  owner
 8    of  the  property  if  the owner is known; otherwise, process
 9    must be issued against the person  in  whose  possession  the
10    property  is  found,  if  that  person  is  known. In case of
11    inability to serve process upon the owner or  the  person  in
12    possession of the property at the time of its seizure, notice
13    of the proceedings before the court must be given in the same
14    manner  as required by the law governing cases of attachment.
15    Upon the return of  the  process  duly  served  or  upon  the
16    posting  or  publishing  of  notice made, as appropriate, the
17    court or jury, if  a  jury  is  demanded,  shall  proceed  to
18    determine  whether  or not the property so seized was held or
19    possessed in violation of this Act. If a violation is  found,
20    judgment  shall  be  entered  confiscating  the  property and
21    forfeiting it to the State and ordering its delivery  to  the
22    Department.  In  addition,  the  court may tax and assess the
23    costs of the proceedings.
24        When any tobacco products  or  any  vending  devices  are
25    declared  forfeited  to  the  State  by  any  court  and  the
26    confiscated  and  forfeited  property  is  delivered  to  the
27    Department,  the  Department  shall sell the property for the
28    best price  obtainable  and  shall  forthwith  pay  over  the
29    proceeds of the sale to the State Treasurer.  If the value of
30    the  property  to  be  sold  at any one time is $500 or more,
31    however, the property shall be sold only to the  highest  and
32    best  bidder on terms and conditions, and on open competitive
33    bidding after public advertisement, in a manner and for terms
34    as the Department, by rule, may prescribe.
 
SB2211 Enrolled             -4-                LRB9212100SMdv
 1        (35 ILCS 143/10-58 new)
 2        Sec. 10-58. Sale of forfeited tobacco products or vending
 3    devices.
 4        (a)  When any tobacco products or any vending devices are
 5    declared  forfeited  to  the  State  by  the  Department,  as
 6    provided in Section 10-55, and when all proceedings  for  the
 7    judicial review of the Department's decision have terminated,
 8    the  Department  shall,  to  the  extent that its decision is
 9    sustained on review, sell the property  for  the  best  price
10    obtainable  and  shall forthwith pay over the proceeds of the
11    sale to the State Treasurer. If the value of the property  to
12    be  sold  at  any  one  time  is  $500  or more, however, the
13    property shall be sold only to the highest and best bidder on
14    terms and conditions, and on open competitive  bidding  after
15    public  advertisement,  in  a  manner  and  for  terms as the
16    Department, by rule, may prescribe.
17        (b)  If no complaint for review, as provided  in  Section
18    12  of  the  Retailers'  Occupation  Tax  Act, has been filed
19    within the time required by the  Administrative  Review  Law,
20    and  if  no  stay  order has been entered under that Law, the
21    Department shall proceed to sell the property  for  the  best
22    price obtainable and shall forthwith pay over the proceeds of
23    the sale to the State Treasurer. If the value of the property
24    to  be  sold  at  any  one time is $500 or more, however, the
25    property shall be sold only to the highest and best bidder on
26    terms and conditions, and on open competitive  bidding  after
27    public  advertisement,  in  a  manner  and  for  terms as the
28    Department, by rule, may prescribe.
29        (c)  Upon making a sale of tobacco products  as  provided
30    in  this  Section,  the  Department shall affix a distinctive
31    stamp to each of the tobacco products so sold indicating that
32    they are sold under this Section.
33        (d)  Notwithstanding the foregoing, any tobacco  products
34    seized  under this Act may, at the discretion of the Director
 
SB2211 Enrolled             -5-                LRB9212100SMdv
 1    of Revenue, be distributed to  any  eleemosynary  institution
 2    within the State of Illinois.

 3        Section  99.  Effective date.  This Act takes effect upon
 4    becoming law.

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