ADMINISTRATIVE CODE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 450 CIGARETTE USE TAX ACT
SECTION 450.105 ARREST; SEARCH AND SEIZURE WITHOUT A WARRANT


 

Section 450.105  Arrest; Search and Seizure Without a Warrant

 

a)         Any duly authorized employee of the Department may

 

1)         arrest without warrant any person committing in his presence a violation of any of the provisions of the Act, and  

 

2)         without a search warrant seize any original packages of contraband cigarettes and any vending device in which such packages may be found.

 

b)         Any contraband cigarettes or vending devices so seized shall be subject to confiscation and forfeiture as provided in Section 450.106.  [35 ILCS 135/24]

 

(Source:  Added at 50 Ill. Reg. 8360, effective June 1, 2026)