ADMINISTRATIVE CODE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 660 TOBACCO PRODUCTS TAX ACT OF 1995
SECTION 660.70 SALE OF FORFEITED TOBACCO PRODUCTS


 

Section 660.70  Sale of Forfeited Tobacco Products

 

When any tobacco products or any vending devices are declared forfeited to the State by the Department, and when all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent its decision is sustained on review, sell the property for the best price obtainable and shall pay over the proceeds of the sale to the State Treasurer.  [35 ILCS 143/10-58]

 

(Source:  Added at 50 Ill. Reg. 8384, effective June 1, 2026)