(235 ILCS 5/8-10) (from Ch. 43, par. 164)
Sec. 8-10.
It is the duty of each manufacturer, importing distributor
and foreign importer to keep, at his licensed address or place of business,
complete and accurate records of all sales or other dispositions of
alcoholic liquor, and complete and accurate records of all alcoholic liquor
produced, manufactured, compounded or imported, whether for himself or for
another, together with a physical inventory made as of the close of each
period for which a return is required, covering all alcoholic liquors on
hand. However, the Department of Revenue may grant an importing distributor a waiver to permit such records to be kept at a central business location within the State upon written request by the importing distributor. The central business location shall be located at a licensed importing distributor's premises. The Department of Revenue may in its discretion prescribe reasonable
and uniform methods for keeping such records by manufacturers and importing
distributors and foreign importers.
In case of failure by manufacturers and importing distributors to keep
such records or to make them available to the Department on demand, the
Department shall determine the amount of tax due according to its best
judgment and information, which amount so determined by the Department
shall be prima facie correct, and the Department's notice of tax liability
shall be given, and protest thereto and demand for a hearing may be made
and final assessments arrived at, in accordance with the provisions of
Section 8-5 hereof.
It is the duty of each manufacturer, importing distributor and foreign
importer, who imports alcoholic liquor into the State, and each non-resident
dealer who ships alcoholic liquor into the State, to mail to the
Department one duplicate invoice, together with a bill of lading, covering
such shipment and stating the quantity and, except in the case of alcoholic
liquor imported in bulk to be bottled by an authorized licensee in this
State using his own label and brand, the invoice shall also state the
brand, labels and size of containers.
It is the duty of each manufacturer, importing distributor and foreign
importer, who imports spirits into the State, and each non-resident
dealer who ships spirits into the State, to mail to the State Commission
monthly a report containing a compilation of the information required to
be furnished to the Department by the preceding paragraph, except that
information concerning spirits imported in bulk need not be included. The
report shall include all information mailed to the Department during the
preceding month.
All books and records, which manufacturers, importing distributors,
non-resident dealers and foreign importers are required by this Section to
keep, shall be preserved for a period of 3 years, unless the Department, in
writing, authorizes their destruction or disposal at an earlier date.
(Source: P.A. 98-394, eff. 8-16-13.)
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