SB3452 EnrolledLRB103 37528 HLH 67651 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Cigarette Tax Act is amended by changing
5Section 18a as follows:
 
6    (35 ILCS 130/18a)  (from Ch. 120, par. 453.18a)
7    Sec. 18a. After seizing any original packages of
8cigarettes, or cigarette vending devices, as provided in
9Section 18 of this Act, the Department shall hold a hearing and
10shall determine whether such original packages of cigarettes,
11at the time of their seizure by the Department, were
12contraband cigarettes, or whether such cigarette vending
13devices, at the time of their seizure by the Department,
14contained original packages of contraband cigarettes. The
15Department is not required to hold such a hearing if a waiver
16and consent to forfeiture has been executed by the owner of the
17property, if the owner is known, and by the person in whose
18possession the property so taken was found, if that person is
19known and if that person is not the owner of the property. The
20Department shall give not less than 7 days' notice of the time
21and place of such hearing to the owner of such property if the
22owner he is known, and also to the person in whose possession
23the property so taken was found, if such person is known and if

 

 

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1such person in possession is not the owner of said property. In
2case neither the owner nor the person in possession of such
3property is known, the Department shall cause publication of
4the time and place of such hearing to be made at least once in
5each week for 3 weeks successively in a newspaper of general
6circulation in the county where such hearing is to be held.
7    If, as the result of such hearing, the Department shall
8determine that the original packages of cigarettes seized were
9at the time of seizure contraband cigarettes, or that any
10cigarette vending device at the time of its seizure contained
11original packages of contraband cigarettes, or upon receipt of
12a properly executed waiver and consent to forfeiture as
13provided in this Section, the Department shall enter an order
14declaring such original packages of cigarettes or such
15cigarette vending devices confiscated and forfeited to the
16State, and to be held by the Department for disposal by it as
17provided in Section 21 of this Act. The Department shall give
18notice of such order to the owner of such property if the owner
19he is known, and also to the person in whose possession the
20property so taken was found, if such person is known and if
21such person in possession is not the owner of said property. In
22case neither the owner nor the person in possession of such
23property is known, the Department shall cause publication of
24such order to be made at least once in each week for 3 weeks
25successively in a newspaper of general circulation in the
26county where such hearing was held.

 

 

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1(Source: P.A. 96-782, eff. 1-1-10.)
 
2    Section 10. The Cigarette Use Tax Act is amended by
3changing Section 25 as follows:
 
4    (35 ILCS 135/25)  (from Ch. 120, par. 453.55)
5    Sec. 25. After seizing any original packages of
6cigarettes, or cigarette vending devices, as provided in
7Section 24 of this Act, the Department shall hold a hearing and
8shall determine whether such original packages of cigarettes,
9at the time of their seizure by the Department, were
10contraband cigarettes or whether such cigarette vending
11devices, at the time of their seizure by the Department,
12contained original packages of contraband cigarettes. The
13Department is not required to hold such a hearing if a waiver
14and consent to forfeiture has been executed by the owner of the
15property, if the owner is known, and by the person in whose
16possession the property so taken was found, if that person is
17known and if that person is not the owner of the property. The
18Department shall give not less than 7 days' notice of the time
19and place of such hearing to the owner of such property if the
20owner he is known, and also to the person in whose possession
21the property so taken was found, if such person is known and if
22such person in possession is not the owner of said property. In
23case neither the owner nor the person in possession of such
24property is known, the Department shall cause publication of

 

 

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1the time and place of such hearing to be made at least once in
2each week for 3 weeks successively in a newspaper of general
3circulation in the county where such hearing is to be held.
4    If, as the result of such hearing, the Department shall
5determine that the original packages of cigarettes seized were
6at the time of seizure contraband cigarettes, or that any
7cigarette vending device at the time of its seizure contained
8original packages of contraband cigarettes, or upon receipt of
9a properly executed waiver and consent to forfeiture as
10provided in this Section, the Department shall enter an order
11declaring such original packages of cigarettes or such
12cigarette vending devices confiscated and forfeited to the
13State, and to be held by the Department for disposal by it as
14provided in Section 27 of this Act. The Department shall give
15notice of such order to the owner of such property if the owner
16he is known, and also to the person in whose possession the
17property so taken was found, if such person is known and if
18such person in possession is not the owner of said property. In
19case neither the owner nor the person in possession of such
20property is known, the Department shall cause publication of
21such order to be made at least once in each week for 3 weeks
22successively in a newspaper of general circulation in the
23county where such hearing was held.
24(Source: P.A. 96-782, eff. 1-1-10.)
 
25    Section 15. The Tobacco Products Tax Act of 1995 is

 

 

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1amended by changing Section 10-5, 10-20, and 10-56 as follows:
 
2    (35 ILCS 143/10-5)
3    Sec. 10-5. Definitions. For purposes of this Act:
4    "Business" means any trade, occupation, activity, or
5enterprise engaged in, at any location whatsoever, for the
6purpose of selling tobacco products.
7    "Cigarette" has the meaning ascribed to the term in
8Section 1 of the Cigarette Tax Act.
9    "Contraband little cigar" means:
10        (1) packages of little cigars containing 20 or 25
11    little cigars that do not bear a required tax stamp under
12    this Act;
13        (2) packages of little cigars containing 20 or 25
14    little cigars that bear a fraudulent, imitation, or
15    counterfeit tax stamp;
16        (3) packages of little cigars containing 20 or 25
17    little cigars that are improperly tax stamped, including
18    packages of little cigars that bear only a tax stamp of
19    another state or taxing jurisdiction; or
20        (4) packages of little cigars containing other than 20
21    or 25 little cigars in the possession of a distributor,
22    retailer or wholesaler, unless the distributor, retailer,
23    or wholesaler possesses, or produces within the time frame
24    provided in Section 10-27 or 10-28 of this Act, an invoice
25    from a stamping distributor, distributor, or wholesaler

 

 

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1    showing that the tax on the packages has been or will be
2    paid.
3    "Correctional Industries program" means a program run by a
4State penal institution in which residents of the penal
5institution produce tobacco products for sale to persons
6incarcerated in penal institutions or resident patients of a
7State operated mental health facility.
8    "Department" means the Illinois Department of Revenue.
9    "Distributor" means any of the following:
10        (1) Any manufacturer or wholesaler in this State
11    engaged in the business of selling tobacco products who
12    sells, exchanges, or distributes tobacco products to
13    retailers or consumers in this State.
14        (2) Any manufacturer or wholesaler engaged in the
15    business of selling tobacco products from without this
16    State who sells, exchanges, distributes, ships, or
17    transports tobacco products to retailers or consumers
18    located in this State, so long as that manufacturer or
19    wholesaler has or maintains within this State, directly or
20    by subsidiary, an office, sales house, or other place of
21    business, or any agent or other representative operating
22    within this State under the authority of the person or
23    subsidiary, irrespective of whether the place of business
24    or agent or other representative is located here
25    permanently or temporarily.
26        (3) Any retailer who receives tobacco products on

 

 

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1    which the tax has not been or will not be paid by another
2    distributor.
3    "Distributor" does not include any person, wherever
4resident or located, who makes, manufactures, or fabricates
5tobacco products as part of a Correctional Industries program
6for sale to residents incarcerated in penal institutions or
7resident patients of a State operated mental health facility.
8    "Electronic cigarette" means:
9        (1) any device that employs a battery or other
10    mechanism to heat a solution or substance to produce a
11    vapor or aerosol intended for inhalation, except for (A)
12    any device designed solely for use with cannabis that
13    contains a statement on the retail packaging that the
14    device is designed solely for use with cannabis and not
15    for use with tobacco or (B) any device that contains a
16    solution or substance that contains cannabis subject to
17    tax under the Compassionate Use of Medical Cannabis
18    Program Act or the Cannabis Regulation and Tax Act;
19        (2) any cartridge or container of a solution or
20    substance intended to be used with or in the device or to
21    refill the device, except for any cartridge or container
22    of a solution or substance that contains cannabis subject
23    to tax under the Compassionate Use of Medical Cannabis
24    Program Act or the Cannabis Regulation and Tax Act; or
25        (3) any solution or substance, whether or not it
26    contains nicotine, intended for use in the device, except

 

 

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1    for any solution or substance that contains cannabis
2    subject to tax under the Compassionate Use of Medical
3    Cannabis Program Act or the Cannabis Regulation and Tax
4    Act.
5    The changes made to the definition of "electronic
6cigarette" by this amendatory Act of the 102nd General
7Assembly apply on and after June 28, 2019, but no claim for
8credit or refund is allowed on or after the effective date of
9this amendatory Act of the 102nd General Assembly for such
10taxes paid during the period beginning June 28, 2019 and the
11effective date of this amendatory Act of the 102nd General
12Assembly.
13    "Electronic cigarette" includes, but is not limited to,
14any electronic nicotine delivery system, electronic cigar,
15electronic cigarillo, electronic pipe, electronic hookah, vape
16pen, or similar product or device, and any component or part
17that can be used to build the product or device. "Electronic
18cigarette" does not include: cigarettes, as defined in Section
191 of the Cigarette Tax Act; any product approved by the United
20States Food and Drug Administration for sale as a tobacco
21cessation product, a tobacco dependence product, or for other
22medical purposes that is marketed and sold solely for that
23approved purpose; any asthma inhaler prescribed by a physician
24for that condition that is marketed and sold solely for that
25approved purpose; or any therapeutic product approved for use
26under the Compassionate Use of Medical Cannabis Program Act.

 

 

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1    "Little cigar" means and includes any roll, made wholly or
2in part of tobacco, where such roll has an integrated
3cellulose acetate filter and weighs less than 4 pounds per
4thousand and the wrapper or cover of which is made in whole or
5in part of tobacco.
6    "Manufacturer" means any person, wherever resident or
7located, who manufactures and sells tobacco products, except a
8person who makes, manufactures, or fabricates tobacco products
9as a part of a Correctional Industries program for sale to
10persons incarcerated in penal institutions or resident
11patients of a State operated mental health facility.
12    Beginning on January 1, 2013, "moist snuff" means any
13finely cut, ground, or powdered tobacco that is not intended
14to be smoked, but shall not include any finely cut, ground, or
15powdered tobacco that is intended to be placed in the nasal
16cavity.
17    "Person" means any natural individual, firm, partnership,
18association, joint stock company, joint venture, limited
19liability company, or public or private corporation, however
20formed, or a receiver, executor, administrator, trustee,
21conservator, or other representative appointed by order of any
22court.
23    "Place of business" means and includes any place where
24tobacco products are sold or where tobacco products are
25manufactured, stored, or kept for the purpose of sale or
26consumption, including any vessel, vehicle, airplane, train,

 

 

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1or vending machine.
2    "Prior continuous compliance taxpayer" means any person
3who is licensed under this Act and who, having been a licensee
4for a continuous period of 2 years, is determined by the
5Department not to have been either delinquent or deficient in
6the payment of tax liability during that period or otherwise
7in violation of this Act. "Prior continuous compliance
8taxpayer" also means any taxpayer who has, as verified by the
9Department, continuously complied with the condition of his
10bond or other security under provisions of this Act for a
11period of 2 consecutive years. In calculating the consecutive
12period of time described in this definition for qualification
13as a prior continuous compliance taxpayer, a consecutive
14period of time of qualifying compliance immediately prior to
15the effective date of this amendatory Act of the 103rd General
16Assembly shall be credited to any licensee who became licensed
17on or before the effective date of this amendatory Act of the
18103rd General Assembly. A distributor that is a prior
19continuous compliance taxpayer and becomes a successor to a
20distributor as the result of an acquisition, merger, or
21consolidation of that distributor shall be deemed to be a
22prior continuous compliance taxpayer with respect to the
23acquired, merged, or consolidated entity.
24    "Retailer" means any person in this State engaged in the
25business of selling tobacco products to consumers in this
26State, regardless of quantity or number of sales.

 

 

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1    "Sale" means any transfer, exchange, or barter in any
2manner or by any means whatsoever for a consideration and
3includes all sales made by persons.
4    "Stamp" or "stamps" mean the indicia required to be
5affixed on a package of little cigars that evidence payment of
6the tax on packages of little cigars containing 20 or 25 little
7cigars under Section 10-10 of this Act. These stamps shall be
8the same stamps used for cigarettes under the Cigarette Tax
9Act.
10    "Stamping distributor" means a distributor licensed under
11this Act and also licensed as a distributor under the
12Cigarette Tax Act or Cigarette Use Tax Act.
13    "Tobacco products" means any cigars, including little
14cigars; cheroots; stogies; periques; granulated, plug cut,
15crimp cut, ready rubbed, and other smoking tobacco; snuff
16(including moist snuff) or snuff flour; cavendish; plug and
17twist tobacco; fine-cut and other chewing tobaccos; shorts;
18refuse scraps, clippings, cuttings, and sweeping of tobacco;
19and other kinds and forms of tobacco, prepared in such manner
20as to be suitable for chewing or smoking in a pipe or
21otherwise, or both for chewing and smoking; but does not
22include cigarettes as defined in Section 1 of the Cigarette
23Tax Act or tobacco purchased for the manufacture of cigarettes
24by cigarette distributors and manufacturers defined in the
25Cigarette Tax Act and persons who make, manufacture, or
26fabricate cigarettes as a part of a Correctional Industries

 

 

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1program for sale to residents incarcerated in penal
2institutions or resident patients of a State operated mental
3health facility.
4    Beginning on July 1, 2019, "tobacco products" also
5includes electronic cigarettes.
6    "Wholesale price" means the established list price for
7which a manufacturer sells tobacco products to a distributor,
8before the allowance of any discount, trade allowance, rebate,
9or other reduction. In the absence of such an established list
10price, the manufacturer's invoice price at which the
11manufacturer sells the tobacco product to unaffiliated
12distributors, before any discounts, trade allowances, rebates,
13or other reductions, shall be presumed to be the wholesale
14price.
15    "Wholesaler" means any person, wherever resident or
16located, engaged in the business of selling tobacco products
17to others for the purpose of resale. "Wholesaler", when used
18in this Act, does not include a person licensed as a
19distributor under Section 10-20 of this Act unless expressly
20stated in this Act.
21(Source: P.A. 101-31, eff. 6-28-19; 101-593, eff. 12-4-19;
22102-40, eff. 6-25-21.)
 
23    (35 ILCS 143/10-20)
24    Sec. 10-20. Distributor's licenses. It shall be unlawful
25for any person to engage in business as a distributor of

 

 

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1tobacco products within the meaning of this Act without first
2having obtained a license to do so from the Department.
3Application for that license shall be made to the Department
4in a form prescribed and furnished by the Department. Each
5applicant for a license shall furnish to the Department on a
6form, signed and verified by the applicant, the following
7information:
8        (1) The name of the applicant.
9        (2) The address of the location at which the applicant
10    proposes to engage in business as a distributor of tobacco
11    products.
12        (3) Other information the Department may reasonably
13    require.
14    Each distributor, except for a distributor who is applying
15for a distributor's license under this Act for the first time
16or a distributor who, in the preceding year, had less than
17$50,000 of tax liability, shall also file with the Department
18a bond in an amount not to exceed (i) 3 times the amount of the
19distributor's average monthly tax liability or (ii) $50,000,
20whichever amount is lower, on a form to be approved by the
21Department. Except as otherwise provided in this Section, every
22applicant who is required to procure a distributor's license
23shall file with his or her application a joint and several
24bond. The bond shall be executed to the Department of Revenue,
25with good and sufficient surety or sureties residing or
26licensed to do business within the State of Illinois,

 

 

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1conditioned upon the true and faithful compliance by the
2licensee with all of the provisions of this Act. The
3Department shall fix the amount of the bond for each
4applicant, taking into consideration the amount of money
5expected to become due from the applicant under this Act. The
6amount of bond required by the Department shall be an amount
7that, in its opinion, will protect the State of Illinois
8against failure to pay the amount that may become due from the
9applicant under this Act, but the amount of the security
10required by the Department shall not exceed 3 times the amount
11of the applicant's average monthly tax liability, or $50,000,
12whichever amount is lower. Except as otherwise provided in
13this Section, the The bond, a reissue, or a substitute shall be
14kept in full force and effect during the entire period covered
15by the license. A separate application for license shall be
16made, and bond filed, for each place of business at which a
17person who is required to procure a distributor's license
18proposes to engage in business as a distributor under this
19Act.
20    The Department, upon receipt of an application and bond in
21proper form, shall issue to the applicant a license, in a form
22prescribed by the Department, which shall permit the applicant
23to whom it is issued to engage in business as a distributor at
24the place shown on his or her application. The license shall be
25issued by the Department without charge or cost to the
26applicant. No license issued under this Act is transferable or

 

 

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1assignable. The license shall be conspicuously displayed in
2the place of business conducted by the licensee under the
3license.
4    The bonding requirement in this Section does not apply to
5an applicant for a distributor's license who is already bonded
6under the Cigarette Tax Act or the Cigarette Use Tax Act.
7Licenses issued by the Department under this Act shall be
8valid for a period not to exceed one year after issuance unless
9sooner revoked, canceled, or suspended as provided in this
10Act.
11    No license shall be issued to any person who is in default
12to the State of Illinois for moneys due under this Act or any
13other tax Act administered by the Department.
14    The Department shall discharge any surety and shall
15release and return any bond provided to it by a taxpayer under
16this Section within 90 days after:
17        (1) the taxpayer becomes a prior continuous compliance
18    taxpayer; or
19        (2) the taxpayer has ceased to collect receipts on
20    which the taxpayer is required to remit the tax under this
21    Act to the Department, has filed a final tax return, and
22    has paid to the Department an amount sufficient to
23    discharge his remaining tax liability as determined by the
24    Department under this Act.
25    For the purposes of item (2), the Department shall make a
26final determination of the taxpayer's outstanding tax

 

 

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1liability as expeditiously as possible after the taxpayer's
2final tax return under this Act has been filed. If the
3Department will be unable to make such a final determination
4within 45 days after receiving the taxpayer's final tax
5return, then the Department shall notify the taxpayer within
6that 45-day period stating the reasons why it is unable to make
7the final determination within that 45-day period.
8    The Department may, in its discretion, upon application,
9authorize the payment of the tax imposed under Section 10-10
10by any distributor or manufacturer not otherwise subject to
11the tax imposed under this Act who, to the satisfaction of the
12Department, furnishes adequate security to ensure payment of
13the tax. The distributor or manufacturer shall be issued,
14without charge, a license to remit the tax. When so
15authorized, it shall be the duty of the distributor or
16manufacturer to remit the tax imposed upon the wholesale price
17of tobacco products sold or otherwise disposed of to retailers
18or consumers located in this State, in the same manner and
19subject to the same requirements as any other distributor or
20manufacturer licensed under this Act.
21    The Department may revoke, suspend, or cancel the license
22of a distributor of roll-your-own tobacco (as that term is
23used in Section 10 of the Tobacco Product Manufacturers'
24Escrow Act) under this Act if the tobacco product
25manufacturer, as defined in Section 10 of the Tobacco Product
26Manufacturers' Escrow Act, that made or sold the roll-your-own

 

 

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1tobacco has failed to become a participating manufacturer, as
2defined in subdivision (a)(1) of Section 15 of the Tobacco
3Product Manufacturers' Escrow Act, or has failed to create a
4qualified escrow fund for any roll-your-own tobacco
5manufactured by the tobacco product manufacturer and sold in
6this State or otherwise failed to bring itself into compliance
7with subdivision (a)(2) of Section 15 of the Tobacco Product
8Manufacturers' Escrow Act.
9    Any applicant applying for a distributor's license after
10the applicant's distributor's license has been revoked by the
11Department shall also file a bond with the Department in an
12amount equal to 3 times the amount of the applicant's average
13monthly tax liability under this Act, as that average monthly
14tax liability was calculated immediately prior to the
15revocation of the applicant's distributor's license.
16    Any person aggrieved by any decision of the Department
17under this Section may, within 20 days after notice of that
18decision, protest and request a hearing, whereupon the
19Department must give notice to that person of the time and
20place fixed for the hearing and must hold a hearing in
21conformity with the provisions of this Act and then issue its
22final administrative decision in the matter to that person. In
23the absence of such a protest within 20 days, the Department's
24decision becomes final without any further determination being
25made or notice given.
26(Source: P.A. 98-1055, eff. 1-1-16.)
 

 

 

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1    (35 ILCS 143/10-56)
2    Sec. 10-56. Seizure and forfeiture. After seizing any
3tobacco products or vending devices, as provided in Section
410-55, the Department must hold a hearing and determine
5whether the distributor or retailer was properly licensed to
6sell the tobacco products at the time of their seizure by the
7Department. The Department is not required to hold such a
8hearing if a waiver and consent to forfeiture has been
9executed by the owner of the property, if the owner is known,
10and by the person in whose possession the property so taken was
11found, if that person is known and if that person is not the
12owner of the property. The Department shall give not less than
1320 days' notice of the time and place of the hearing to the
14owner of the property, if the owner is known, and also to the
15person in whose possession the property was found, if that
16person is known and if the person in possession is not the
17owner of the property. If neither the owner nor the person in
18possession of the property is known, the Department must cause
19publication of the time and place of the hearing to be made at
20least once in each week for 3 weeks successively in a newspaper
21of general circulation in the county where the hearing is to be
22held.
23    If, as the result of the hearing, the Department
24determines that the distributor or retailer was not properly
25licensed at the time the tobacco products were seized, or upon

 

 

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1receipt of a properly executed waiver and consent to
2forfeiture as provided in this Section, the Department must
3enter an order declaring the tobacco products or vending
4devices confiscated and forfeited to the State, to be held by
5the Department for disposal by it as provided in Section
610-58. The Department must give notice of the order to the
7owner of the property, if the owner is known, and also to the
8person in whose possession the property was found, if that
9person is known and if the person in possession is not the
10owner of the property. If neither the owner nor the person in
11possession of the property is known, the Department must cause
12publication of the order to be made at least once in each week
13for 3 weeks successively in a newspaper of general circulation
14in the county where the hearing was held.
15(Source: P.A. 92-743, eff. 7-25-02.)
 
16    Section 20. The Cannabis Regulation and Tax Act is amended
17by changing Section 65-42 as follows:
 
18    (410 ILCS 705/65-42)
19    Sec. 65-42. Seizure and forfeiture. After seizing any
20cannabis as provided in Section 65-41, the Department must
21hold a hearing and determine whether the retailer was properly
22registered to sell the cannabis at the time of its seizure by
23the Department. The Department is not required to hold such a
24hearing if a waiver and consent to forfeiture has been

 

 

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1executed by the owner of the cannabis, if the owner is known,
2and by the person in whose possession the cannabis so taken was
3found, if that person is known and if that person is not the
4owner of said cannabis. The Department shall give not less
5than 20 days' notice of the time and place of the hearing to
6the owner of the cannabis, if the owner is known, and also to
7the person in whose possession the cannabis was found, if that
8person is known and if the person in possession is not the
9owner of the cannabis. If neither the owner nor the person in
10possession of the cannabis is known, the Department must cause
11publication of the time and place of the hearing to be made at
12least once in each week for 3 weeks successively in a newspaper
13of general circulation in the county where the hearing is to be
14held.
15    If, as the result of the hearing, the Department
16determines that the retailer was not properly registered at
17the time the cannabis was seized, or upon receipt of a properly
18executed waiver and consent to forfeiture as provided in this
19Section, the Department must enter an order declaring the
20cannabis confiscated and forfeited to the State, to be held by
21the Department for disposal by it as provided in Section
2265-43. The Department must give notice of the order to the
23owner of the cannabis, if the owner is known, and also to the
24person in whose possession the cannabis was found, if that
25person is known and if the person in possession is not the
26owner of the cannabis. If neither the owner nor the person in

 

 

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1possession of the cannabis is known, the Department must cause
2publication of the order to be made at least once in each week
3for 3 weeks successively in a newspaper of general circulation
4in the county where the hearing was held.
5(Source: P.A. 101-27, eff. 6-25-19.)
 
6    Section 99. Effective date. This Act takes effect upon
7becoming law.