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| | HB1486 Engrossed | | LRB098 07352 MGM 37415 b |
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| 1 | | AN ACT concerning liquor.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Liquor Control Act of 1934 is amended by |
| 5 | | changing Section 8-10 as follows:
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| 6 | | (235 ILCS 5/8-10) (from Ch. 43, par. 164)
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| 7 | | Sec. 8-10.
It is the duty of each manufacturer, importing |
| 8 | | distributor
and foreign importer to keep, at his licensed |
| 9 | | address or place of business,
complete and accurate records of |
| 10 | | all sales or other dispositions of
alcoholic liquor, and |
| 11 | | complete and accurate records of all alcoholic liquor
produced, |
| 12 | | manufactured, compounded or imported, whether for himself or |
| 13 | | for
another, together with a physical inventory made as of the |
| 14 | | close of each
period for which a return is required, covering |
| 15 | | all alcoholic liquors on
hand. However, the Department of |
| 16 | | Revenue may grant an importing distributor a waiver to permit |
| 17 | | such records to be kept at a central business location within |
| 18 | | the State upon written request by the importing distributor. |
| 19 | | The Department of Revenue may in its discretion prescribe |
| 20 | | reasonable
and uniform methods for keeping such records by |
| 21 | | manufacturers and importing
distributors and foreign |
| 22 | | importers.
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| 23 | | In case of failure by manufacturers and importing |
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| 1 | | distributors to keep
such records or to make them available to |
| 2 | | the Department on demand, the
Department shall determine the |
| 3 | | amount of tax due according to its best
judgment and |
| 4 | | information, which amount so determined by the Department
shall |
| 5 | | be prima facie correct, and the Department's notice of tax |
| 6 | | liability
shall be given, and protest thereto and demand for a |
| 7 | | hearing may be made
and final assessments arrived at, in |
| 8 | | accordance with the provisions of
Section 8-5 hereof.
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| 9 | | It is the duty of each manufacturer, importing distributor |
| 10 | | and foreign
importer, who imports alcoholic liquor into the |
| 11 | | State, and each non-resident
dealer who ships alcoholic liquor |
| 12 | | into the State, to mail to the
Department one duplicate |
| 13 | | invoice, together with a bill of lading, covering
such shipment |
| 14 | | and stating the quantity and, except in the case of alcoholic
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| 15 | | liquor imported in bulk to be bottled by an authorized licensee |
| 16 | | in this
State using his own label and brand, the invoice shall |
| 17 | | also state the
brand, labels and size of containers.
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| 18 | | It is the duty of each manufacturer, importing distributor |
| 19 | | and foreign
importer, who imports spirits into the State, and |
| 20 | | each non-resident
dealer who ships spirits into the State, to |
| 21 | | mail to the State Commission
monthly a report containing a |
| 22 | | compilation of the information required to
be furnished to the |
| 23 | | Department by the preceding paragraph, except that
information |
| 24 | | concerning spirits imported in bulk need not be included. The
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| 25 | | report shall include all information mailed to the Department |
| 26 | | during the
preceding month.
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| 1 | | All books and records, which manufacturers, importing |
| 2 | | distributors,
non-resident dealers and foreign importers are |
| 3 | | required by this Section to
keep, shall be preserved for a |
| 4 | | period of 3 years, unless the Department, in
writing, |
| 5 | | authorizes their destruction or disposal at an earlier date.
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| 6 | | (Source: P.A. 86-654.)
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| 7 | | Section 99. Effective date. This Act takes effect upon |
| 8 | | becoming law.
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