| ||||
| Public Act 098-1163 | ||||
| ||||
| ||||
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 | ||||
follows:
| ||||
(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, | ||
2014.
| ||
(Source: P.A. 97-688, eff. 6-14-12.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||