Full Text of HB2706 94th General Assembly
HB2706 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB2706
Introduced 02/22/05, by Rep. Gary Hannig SYNOPSIS AS INTRODUCED: |
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35 ILCS 130/21 |
from Ch. 120, par. 453.21 |
35 ILCS 135/26 |
from Ch. 120, par. 453.56 |
35 ILCS 135/27 |
from Ch. 120, par. 453.57 |
35 ILCS 143/10-58 |
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Amends the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Provides that the Department of Revenue may destroy, maintain and use in an undercover capacity, or sell
any forfeited original packages of cigarettes or
any forfeited cigarette vending devices (now, the Department must sell the property). Effective immediately.
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A BILL FOR
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HB2706 |
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LRB094 03732 BDD 33741 b |
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| AN ACT concerning revenue.
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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 Cigarette Tax Act is amended by changing | 5 |
| Section 21 as follows:
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| (35 ILCS 130/21) (from Ch. 120, par. 453.21)
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| Sec. 21. (a) When any original packages of cigarettes or
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| any cigarette vending device shall have been declared forfeited | 9 |
| to the State by
the Department, as provided in Section 18a of | 10 |
| this Act, and when all proceedings
for the judicial review of | 11 |
| the Department's decision have terminated, the
Department | 12 |
| shall, to the extent that its decision is sustained on review, | 13 |
| destroy, maintain and use in an undercover capacity, or sell
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| such property for the best price obtainable and shall forthwith | 15 |
| pay over the
proceeds of such sale to the State Treasurer.
If | 16 |
| the value of such property to be sold at any one time is
$500 or | 17 |
| more, however,
such property shall be sold only to the highest | 18 |
| and best bidder on
such terms and conditions and on open | 19 |
| competitive bidding after public
advertisement, in such manner | 20 |
| and for such terms as the Department, by
rule, may prescribe.
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| (b) If no complaint for review, as provided in Section 8 of
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| this Act, has been filed within the time required by the | 23 |
| Administrative
Review Law, and if no stay order has been | 24 |
| entered thereunder, the
Department shall proceed to sell the | 25 |
| property for the
best price obtainable and shall forthwith pay | 26 |
| over the proceeds of such
sale to the State Treasurer. If the | 27 |
| value
of such property to be sold at any one time is $500
or | 28 |
| more, however, such property
shall be sold only to the highest | 29 |
| and best bidder on such terms and
conditions and on open | 30 |
| competitive bidding after public
advertisement, in such manner | 31 |
| and for such terms as the Department, by
rule, may prescribe.
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| (c) Upon making a sale of unstamped original packages of
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| cigarettes as provided in this Section, the Department shall | 2 |
| affix
a distinctive stamp to each of the original packages so | 3 |
| sold indicating
that the same are sold under this Section.
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| (d) Notwithstanding the foregoing, any cigarettes seized | 5 |
| under
this Act or under the Cigarette Use Tax Act may, at the | 6 |
| discretion of the
Director of Revenue, be distributed to any | 7 |
| eleemosynary institution within
the State of Illinois.
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| (Source: P.A. 82-783.)
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| Section 10. The Cigarette Use Tax Act is amended by | 10 |
| changing Sections 26 and 27 as follows:
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| (35 ILCS 135/26) (from Ch. 120, par. 453.56)
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| Sec. 26. Whenever any peace officer of the State or any | 13 |
| duly authorized
officer or employee of the Department shall | 14 |
| have reason to believe that any
violation of this Act has | 15 |
| occurred and that the person so violating the Act
has in his, | 16 |
| her or its possession any original package of cigarettes, not
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| tax stamped or tax imprinted underneath the sealed transparent | 18 |
| wrapper of
such original packages, as required by this Act, or | 19 |
| any vending device
containing such original packages to which | 20 |
| stamps have not been affixed, or
on which an authorized | 21 |
| substitute for stamps has not been imprinted
underneath the | 22 |
| sealed transparent wrapper of such original packages, as
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| required by this Act, he may file or cause to be filed his | 24 |
| complaint in
writing, verified by affidavit, with any circuit | 25 |
| court within whose
jurisdiction the premises to be searched are | 26 |
| situated, stating the facts
upon which such belief is founded, | 27 |
| the premises to be searched, and the
property to be seized, and | 28 |
| procure a search warrant and execute the same.
Upon the | 29 |
| execution of such search warrant, the peace officer, or officer | 30 |
| or
employee of the Department, executing such search warrant | 31 |
| shall make due
return thereof to the court issuing the same, | 32 |
| together with an inventory of
the property taken thereunder. | 33 |
| The court shall thereupon issue process
against the owner of | 34 |
| such property if he is known; otherwise, such process
shall be |
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| issued against the person in whose possession the property so
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| taken is found, if such person is known. In case of inability | 3 |
| to serve such
process upon the owner or the person in | 4 |
| possession of the property at the
time of its seizure, as | 5 |
| hereinbefore provided, notice of the proceedings
before the | 6 |
| court shall be given as required by the statutes of the State
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| governing cases of Attachment. Upon the return of the process | 8 |
| duly served
or upon the posting or publishing of notice made, | 9 |
| as hereinabove provided,
the court or jury, if a jury shall be | 10 |
| demanded, shall proceed to determine
whether or not such | 11 |
| property so seized was held or possessed in violation
of this | 12 |
| Act, or whether, if a vending device has been so seized, it
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| contained at the time of its seizure original packages not tax | 14 |
| stamped or
tax imprinted underneath the sealed transparent | 15 |
| wrapper of such original
packages as required by this Act. In | 16 |
| case of a finding that the original
packages seized were not | 17 |
| tax stamped or tax imprinted underneath the sealed
transparent | 18 |
| wrapper of such original packages in accordance with the
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| provisions of this Act, or that any vending device so seized | 20 |
| contained at
the time of its seizure original packages not tax | 21 |
| stamped or tax imprinted
underneath the sealed transparent | 22 |
| wrapper of such original packages in
accordance with the | 23 |
| provisions of this Act, judgment shall be entered
confiscating | 24 |
| and forfeiting the property to the State and ordering its
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| delivery to the Department, and in addition thereto, the court | 26 |
| shall have
power to tax and assess the costs of the | 27 |
| proceedings.
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| When any original packages or any cigarette vending device | 29 |
| shall have
been declared forfeited to the State by any court, | 30 |
| as hereinbefore
provided, and when such confiscated and | 31 |
| forfeited property shall have been
delivered to the Department, | 32 |
| as provided in this Act, the said Department
shall destroy, | 33 |
| maintain and use in an undercover capacity, or sell such | 34 |
| property for the best price obtainable and shall forthwith
pay | 35 |
| over the proceeds of such sale to the State Treasurer; | 36 |
| provided,
however, that if the value of such property to be |
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| sold at any one time
shall be $500 or more, such property shall | 2 |
| be sold only to the highest and
best bidder on such terms and | 3 |
| conditions and on open competitive bidding
after public | 4 |
| advertisement, in such manner and for such terms as the
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| Department, by rule, may prescribe.
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| Upon making such a sale of original packages of cigarettes | 7 |
| which were
not tax stamped or tax imprinted underneath the | 8 |
| sealed transparent wrapper
of such original packages as | 9 |
| required by this Act, the Department shall
affix a distinctive | 10 |
| stamp to each of the original packages so sold
indicating that | 11 |
| the same are sold pursuant to the provisions of this
Section.
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| (Source: Laws 1965, p. 3710.)
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| (35 ILCS 135/27) (from Ch. 120, par. 453.57)
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| Sec. 27. When any original packages of cigarettes or any | 15 |
| cigarette vending
device shall have been declared forfeited to | 16 |
| the State by the Department,
as provided in Section 25 of this | 17 |
| Act, and when all proceedings for the
judicial review of the | 18 |
| Department's decision have terminated, the
Department shall, | 19 |
| to the extent that its decision is sustained on review,
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| destroy, maintain and use in an undercover capacity, or sell | 21 |
| such property for the best price obtainable and shall forthwith | 22 |
| pay
over the proceeds of such sale to the State Treasurer; | 23 |
| provided, however,
that if the value of such property to be | 24 |
| sold at any one time shall be Five
Hundred Dollars ($500) or | 25 |
| more, such property shall be sold only to the
highest and best | 26 |
| bidder on such terms and conditions and on open
competitive | 27 |
| bidding after public advertisement, in such manner and for such
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| terms as the Department, by rule, may prescribe.
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| If no complaint for review, as provided in Section 21 of | 30 |
| this Act, has
been filed within the time required by the | 31 |
| "Administrative Review Law,"
and if no stay order has been | 32 |
| entered thereunder, the Department shall
proceed to sell said | 33 |
| property for the best price obtainable and shall
forthwith pay | 34 |
| over the proceeds of such sale to the State Treasurer;
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| provided, however, that if the value of such property to be |
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HB2706 |
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LRB094 03732 BDD 33741 b |
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| sold at any one
time shall be $500 or more, such property shall | 2 |
| be
sold only to the highest and best bidder on such terms and | 3 |
| conditions and
on open competitive bidding after public | 4 |
| advertisement, in such manner and
for such terms as the | 5 |
| Department, by rule, may prescribe.
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| Upon making a sale of unstamped original packages of | 7 |
| cigarettes as
provided in this Section, the Department shall | 8 |
| affix a distinctive stamp to
each of the original packages so | 9 |
| sold indicating that the same are sold
pursuant to the | 10 |
| provisions of this Section.
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| (Source: P.A. 83-1539.)
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| Section 15. The Tobacco Products Tax Act of 1995 is amended | 13 |
| by changing Section 10-58 as follows:
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| (35 ILCS 143/10-58)
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| Sec. 10-58. Sale of forfeited tobacco products or vending | 16 |
| devices.
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| (a) When any tobacco products or any vending devices are
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| declared forfeited to the State by the Department, as provided | 19 |
| in Section
10-55, and when all proceedings for the judicial | 20 |
| review of the
Department's decision have terminated, the | 21 |
| Department shall, to the extent that
its decision is sustained | 22 |
| on review, sell the property for the best price
obtainable and | 23 |
| shall forthwith pay over the proceeds of the sale to the State
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| Treasurer. If the value of the property to be sold at any one | 25 |
| time is $500 or
more, however, the property shall be sold only | 26 |
| to the highest and best bidder
on terms and conditions, and on | 27 |
| open competitive bidding after public
advertisement, in a | 28 |
| manner and for terms as the Department, by rule,
may prescribe.
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| (b) If no complaint for review, as provided in Section 12 | 30 |
| of the Retailers'
Occupation Tax Act, has been filed within the | 31 |
| time required by the
Administrative Review Law, and if no stay | 32 |
| order has been entered under that
Law, the Department shall | 33 |
| proceed to destroy, maintain and use in an undercover capacity, | 34 |
| or sell the property for the best price
obtainable and shall |
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| forthwith pay over the proceeds of the sale to the State
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| Treasurer. If the value of the property to be sold at any one | 3 |
| time is $500 or
more, however, the property shall be sold only | 4 |
| to the highest and best bidder
on terms and conditions, and on | 5 |
| open competitive bidding after public
advertisement, in a | 6 |
| manner and for terms as the Department, by rule, may
prescribe.
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| (c) Upon making a sale of tobacco products as provided in | 8 |
| this Section, the
Department shall affix a distinctive stamp to | 9 |
| each of the tobacco products so
sold indicating that they are | 10 |
| sold under this Section.
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| (d) Notwithstanding the foregoing, any tobacco products | 12 |
| seized under this
Act may, at the discretion of the Director of | 13 |
| Revenue, be distributed to any
eleemosynary institution within | 14 |
| the State of Illinois.
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| (Source: P.A. 92-743, eff. 7-25-02.)
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| Section 99. Effective date. This Act takes effect upon | 17 |
| becoming law.
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