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Public Act 92-0743
SB2211 Enrolled LRB9212100SMdv
AN ACT concerning taxation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Tobacco Products Tax Act of 1995 is
amended by adding Sections 10-55, 10-56, 10-57, and 10-58 as
follows:
(35 ILCS 143/10-55 new)
Sec. 10-55. Arrest; search and seizure without warrant.
Any duly authorized employee of the Department (i) may arrest
without warrant any person committing in his or her presence
a violation of any of the provisions of this Act, (ii) may
without a search warrant inspect all tobacco products located
in any place of business, (iii) may seize any tobacco
products in accordance with the provisions of this Act, and
(iv) may seize any vending device in which those tobacco
products are found. The tobacco products and vending devices
so seized are subject to confiscation and forfeiture as
provided in Sections 10-56 through 10-58.
(35 ILCS 143/10-56 new)
Sec. 10-56. Seizure and forfeiture. After seizing any
tobacco products or vending devices, as provided in Section
10-55, the Department must hold a hearing and determine
whether the distributor or retailer was properly licensed to
sell the tobacco products at the time of their seizure by the
Department. The Department shall give not less than 20 days'
notice of the time and place of the hearing to the owner of
the property, if the owner is known, and also to the person
in whose possession the property was found, if that person is
known and if the person in possession is not the owner of the
property. If neither the owner nor the person in possession
of the property is known, the Department must cause
publication of the time and place of the hearing to be made
at least once in each week for 3 weeks successively in a
newspaper of general circulation in the county where the
hearing is to be held.
If, as the result of the hearing, the Department
determines that the distributor or retailer was not properly
licensed at the time the tobacco products were seized, the
Department must enter an order declaring the tobacco products
or vending devices confiscated and forfeited to the State, to
be held by the Department for disposal by it as provided in
Section 10-58. The Department must give notice of the order
to the owner of the property, if the owner is known, and also
to the person in whose possession the property was found, if
that person is known and if the person in possession is not
the owner of the property. If neither the owner nor the
person in possession of the property is known, the Department
must cause publication of the order to be made at least once
in each week for 3 weeks successively in a newspaper of
general circulation in the county where the hearing was held.
(35 ILCS 143/10-57 new)
Sec. 10-57. Search warrant; issuance and return; process;
confiscation of property; forfeitures. If a peace officer of
this State or any duly authorized officer or employee of the
Department has reason to believe that any violation of this
Act has occurred and that the person violating the Act has in
that person's possession any tobacco products or vending
device containing tobacco products, that peace officer or
officer or employee of the Department may file or cause to be
filed his or her complaint in writing, verified by affidavit,
with any court within whose jurisdiction the premises to be
searched are situated, stating the facts upon which the
belief is founded, the premises to be searched, and the
property to be seized, and procure a search warrant and
execute that warrant. Upon the execution of the search
warrant, the peace officer, or officer or employee of the
Department, executing the search warrant shall make due
return of the warrant to the court issuing the warrant,
together with an inventory of the property taken under the
warrant. The court must then issue process against the owner
of the property if the owner is known; otherwise, process
must be issued against the person in whose possession the
property is found, if that person is known. In case of
inability to serve process upon the owner or the person in
possession of the property at the time of its seizure, notice
of the proceedings before the court must be given in the same
manner as required by the law governing cases of attachment.
Upon the return of the process duly served or upon the
posting or publishing of notice made, as appropriate, the
court or jury, if a jury is demanded, shall proceed to
determine whether or not the property so seized was held or
possessed in violation of this Act. If a violation is found,
judgment shall be entered confiscating the property and
forfeiting it to the State and ordering its delivery to the
Department. In addition, the court may tax and assess the
costs of the proceedings.
When any tobacco products or any vending devices are
declared forfeited to the State by any court and the
confiscated and forfeited property is delivered to the
Department, the Department shall sell the property for the
best price obtainable and shall forthwith pay over the
proceeds of the sale to the State Treasurer. If the value of
the property to be sold at any one time is $500 or more,
however, the property shall be sold only to the highest and
best bidder on terms and conditions, and on open competitive
bidding after public advertisement, in a manner and for terms
as the Department, by rule, may prescribe.
(35 ILCS 143/10-58 new)
Sec. 10-58. Sale of forfeited tobacco products or vending
devices.
(a) When any tobacco products or any vending devices are
declared forfeited to the State by the Department, as
provided in Section 10-55, and when all proceedings for the
judicial review of the Department's decision have terminated,
the Department shall, to the extent that its decision is
sustained on review, sell the property for the best price
obtainable and shall forthwith pay over the proceeds of the
sale to the State Treasurer. If the value of the property to
be sold at any one time is $500 or more, however, the
property shall be sold only to the highest and best bidder on
terms and conditions, and on open competitive bidding after
public advertisement, in a manner and for terms as the
Department, by rule, may prescribe.
(b) If no complaint for review, as provided in Section
12 of the Retailers' Occupation Tax Act, has been filed
within the time required by the Administrative Review Law,
and if no stay order has been entered under that Law, the
Department shall proceed to sell the property for the best
price obtainable and shall forthwith pay over the proceeds of
the sale to the State Treasurer. If the value of the property
to be sold at any one time is $500 or more, however, the
property shall be sold only to the highest and best bidder on
terms and conditions, and on open competitive bidding after
public advertisement, in a manner and for terms as the
Department, by rule, may prescribe.
(c) Upon making a sale of tobacco products as provided
in this Section, the Department shall affix a distinctive
stamp to each of the tobacco products so sold indicating that
they are sold under this Section.
(d) Notwithstanding the foregoing, any tobacco products
seized under this Act may, at the discretion of the Director
of Revenue, be distributed to any eleemosynary institution
within the State of Illinois.
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 09, 2002.
Approved July 25, 2002.
Effective July 25, 2002.
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