Illinois Compiled Statutes (Tax)
35 ILCS 130/21
Destruction or use of forfeited property
Sec. 21. Destruction or use of forfeited property.
# (a)
When any original packages of cigarettes or any cigarette vending device shall have been declared forfeited to the State by the Department, as provided in Section 18a of this Act, and when all proceedings for the judicial review of the Department's decision have terminated, the Department shall, to the extent that its decision is sustained on review, destroy or maintain and use such property in an undercover capacity.
# (b)
The Department may, prior to any destruction of cigarettes, permit the true holder of the trademark rights in the cigarette brand to inspect such contraband cigarettes in order to assist the Department in any investigation regarding such cigarettes. (Source: P.A. 94-776, eff. 5-19-06; 95-1053, eff. 1-1-10 .)
Source: view the official text
Nearby sections (25 sections)
- 130/13 · Whenever any original package of cigarettes is found in the…
- 130/13a · Contraband cigarettes
- 130/14 · Any person required by this Act to keep records of any kind…
- 130/15 · Any person who shall fail to safely maintain and preserve the…
- 130/15a · Failure to keep or produce books and records
- 130/16 · All legal proceedings under this Act, whether civil or…
- 130/18 · Any duly authorized employee of the Department may arrest…
- 130/18a · After seizing any original packages of cigarettes, or…
- 130/18b · Possession of more than 100 original packages of contraband…
- 130/18c · Possession of not less than 10 and not more than 100 original…
- 130/18d · Cigarette package sizes; sale of individual or loose…
- 130/20 · Whenever any peace officer of the State or any duly authorized…
- 130/21 · Destruction or use of forfeited property
- 130/22 · Any person who (a) falsely or fraudulently makes, forges,…
- 130/23 · Every distributor, secondary distributor, retailer,…
- 130/24 · Punishment for sale or possession of packages of contraband…
- 130/25 · Any person, or any officer, agent or employee of any person,…
- 130/26 · Whoever acts as a distributor, secondary distributor,…
- 130/27 · Any costs which may be assessed by the court upon the final…
- 130/28 · (Repealed)
- 130/28a · If, at the time of terminating his or her business, any…
- 130/29 · (Repealed)
- 130/29.5 · Rulemaking
- 130/30 · This Act shall be known as the "Cigarette Tax Act," and may be…
- 405/1 · This Act may be cited as the Illinois Estate and…