ADMINISTRATIVE CODE TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 450 CIGARETTE USE TAX ACT SECTION 450.115 LICENSE ACTIONS: REVOCATIONS, CANCELLATIONS, AND SUSPENSIONS
Section 450.115 License Actions: Revocations, Cancellations, and Suspensions
a) The Department may, after notice and hearing as provided for by the Act revoke, cancel or suspend the license of any distributor or secondary distributor: for the violation of any provision of the Act; for noncompliance with this Section; for noncompliance with any Section of this Part 450; or because the licensee is determined to be ineligible for a distributor's license or secondary distributor's license for any one or more of the reasons provided for in Sections 4, 4b, or 7a of the Act. [35 ILCS 135/6]
b) No such license shall be revoked, cancelled, or suspended, except after a hearing by the Department with notice to the distributor or secondary distributor providing a reasonable opportunity to appear and defend.
c) Distributors.
1) The Department may revoke, cancel or suspend the license of any distributor for a violation of Section 30 of the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 [30 ILCS 167/30].
2) Upon notification by the Attorney General, the Department may revoke a distributor's license for failure to submit information as required by Section 25(a) or (d) of the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003. [30 ILCS 167/30(c-5)]
d) Secondary Distributors. The Department may revoke, cancel, or suspend, the license of any secondary distributor for a violation of Section 15(e) of the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003. [30 ILCS 167/15(e)]
e) Any distributor or secondary distributor aggrieved by any decision of the Department under this Section may, within 20 days after notice of the decision, protest and request a hearing. Upon receiving a request for a hearing, the Department shall give notice in writing to the distributor or secondary distributor requesting the hearing stating the time and place fixed for the hearing and containing a statement of the charges preferred against the distributor or secondary distributor. The Department shall hold the hearing in conformity with the provisions of the Act and then issue its final administrative decision in the matter to the distributor or secondary distributor.
f) In the absence of a protest and request for a hearing within 20 days, the Department's decision shall become final without any further determination being made or notice given.
g) No license so revoked shall be reissued to any such distributor or secondary distributor within a period of 6 months after the date of the final determination of the revocation. [35 ILCS 135/6]
(Source: Added at 50 Ill. Reg. 8360, effective June 1, 2026) |