Illinois General Assembly - Full Text of Public Act 098-1163
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Public Act 098-1163





Public Act 098-1163
SB2915 EnrolledLRB098 17638 KTG 52751 b

    AN ACT concerning State government.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Tobacco Products Manufacturers' Escrow
Enforcement Act of 2003 is amended by changing Section 25 as
    (30 ILCS 167/25)
    Sec. 25. Reporting of information; escrow installments.
    (a) Not later than 20 days after the end of each calendar
quarter, and more frequently if so directed by the Attorney
General, each distributor shall submit the information as the
Attorney General requires to facilitate compliance with this
Act, including, but not limited to, a list by brand family of
the total number of cigarettes or in the case of roll-your-own,
the equivalent stick count for which the distributor affixed
stamps during the previous calendar quarter or otherwise paid
the tax due for these cigarettes. The distributor shall
maintain, and make available to the Attorney General, all
invoices and documentation of sales of all non-participating
manufacturer cigarettes and any other information relied upon
in reporting to the Attorney General for a period of 5 years.
    (b) The Attorney General is authorized to disclose to the
Director any information received under this Act for purposes
of determining compliance with and enforcing the provisions of
this Act. The Director and Attorney General shall share with
each other the information received under this Act, and may
share the information with other federal, State, or local
agencies only for purposes of enforcement of this Act, the
Escrow Act, or corresponding laws of other states. The Director
and Attorney General shall also share with each other the
information received under the Cigarette Tax Act, the Cigarette
Use Tax Act, the Tobacco Products Tax Act of 1995, the
Cigarette Machine Operators' Occupation Tax Act, and the
Retailers' Occupation Tax Act for the purposes of enforcement
of this Act and the Escrow Act.
    (c) The Attorney General may require at any time, from the
non-participating manufacturer, proof from the financial
institution in which the manufacturer has established a
qualified escrow fund for the purpose of compliance with the
Escrow Act of the amount of money in the fund being held on
behalf of the State and the dates of deposits, and listing the
amounts of all withdrawals from the fund and the dates thereof.
    (d) In addition to the information required to be submitted
pursuant to this Act, the Attorney General may require a
distributor or tobacco product manufacturer to submit any
additional information including, but not limited to, samples
of the packaging or labeling of each brand family, as is
necessary to enable the Attorney General to determine whether a
tobacco product manufacturer is in compliance with this Act.
    (e) To promote compliance with the provisions of this Act,
the Attorney General may promulgate regulations requiring a
tobacco product manufacturer subject to the requirements of
subsection (a)(2) of Section 15 to make the escrow deposits
required in quarterly installments during the year in which the
sales covered by the deposits are made. The Attorney General
may require production of information sufficient to enable the
Attorney General to determine the adequacy of the amount of the
installment deposit.
(Source: P.A. 93-446, eff. 1-1-04; 94-575, eff. 8-12-05.)
    Section 10. The Cigarette Machine Operators' Occupation
Tax Act is amended by changing Section 1-30 as follows:
    (35 ILCS 128/1-30)
    Sec. 1-30. Cigarette tubes used in cigarette machines.
    (a) All cigarette tubes used in cigarette machines in the
possession of cigarette machine operators licensed under
Section 1-15 of this Act shall be constructed of paper of a
type determined by the Attorney General, pursuant to rules
promulgated by the Attorney General under the provisions of the
Administrative Procedure Act, to reduce the likely ignition
propensity of cigarettes made by those tubes.
    (b) A cigarette machine operator is not required to comply
with subsection (a) of this Section until the Attorney General
has promulgated rules implementing subsection (a) and the rules
have become effective. The effective date for such rules shall
be no earlier than 6 months after the date on which an
appropriate nationally recognized standard is developed for
the reduced ignition propensity of cigarette tubes January 1,
(Source: P.A. 97-688, eff. 6-14-12.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 1/9/2015