ADMINISTRATIVE CODE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 423 CANNABIS PURCHASER EXCISE TAX
SECTION 423.155 SEIZURE AND FORFEITURE


 

Section 423.155  Seizure and Forfeiture

 

a)         After seizing any cannabis as provided in Section 423.150, the Department must hold a hearing and determine whether the retailer was properly registered to sell the cannabis at the time of its 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 cannabis, if the owner is known, and also to the person in whose possession the cannabis was found, if that person is known and if the person in possession is not the owner of the cannabis.  If neither the owner nor the person in possession of the cannabis 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.

 

b)         The Department is not required to hold such a hearing if a waiver and consent to forfeiture has been executed by the owner of the cannabis, if the owner is known, and by the person in whose possession the cannabis so taken was found, if that person is known and if that person is not the owner of said cannabis.

 

c)         If, as the result of the hearing, the Department determines that the retailer was not properly registered at the time the cannabis was seized, or upon receipt of a properly executed waiver and consent to forfeiture as provided in subsection (b), the Department must enter an order declaring the cannabis confiscated and forfeited to the State, to be held by the Department for disposal by it as provided in Section 423.160.  The Department must give notice of the order to the owner of the cannabis, if the owner is known, and also to the person in whose possession the cannabis was found, if that person is known and if the person in possession is not the owner of the cannabis.  If neither the owner nor the person in possession of the cannabis 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.  [410 ILCS 705/65-42]

 

(Source:  Amended at 50 Ill. Reg. 8312, effective June 1, 2026)