Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3452

Introduced
2/8/24  
Refer
2/8/24  
Refer
2/20/24  
Report Pass
3/14/24  
Engrossed
4/12/24  
Refer
4/15/24  
Refer
4/24/24  
Report Pass
5/2/24  
Enrolled
5/20/24  
Chaptered
8/9/24  

Caption

CIGARETTE TX-HEARINGS

Impact

If enacted, the bill would modify how the State of Illinois handles cases involving seized cigarette products, including expedited hearings and clearer guidelines for the Department of Revenue. This will likely improve the efficiency of the enforcement and regulatory processes related to tobacco products, potentially increasing state revenue derived from taxes on legal tobacco products due to clearer guidelines minimizing legal disputes over seizure and forfeiture incidents. Additionally, the bill imposes a formal requirement for notifying involved parties about hearings, thus improving transparency.

Summary

SB3452, also known as the Cigarette Tax- Hearings Act, proposes updates to the existing regulations surrounding the Cigarette Tax Act. The bill revises the procedures for determining the status of seized cigarette products, focusing on whether products are contraband and outlining the process for forfeiture of these items. The goal of the bill is to streamline the hearing process conducted by the Department of Revenue regarding seized cigarettes and vending devices, making the regulations clearer and more efficient for enforcement.

Sentiment

The sentiment surrounding SB3452 appears to be generally supportive, particularly among legislators who advocate for clearer regulatory frameworks that reduce ambiguity in enforcement procedures. By updating the laws to align with contemporary requirements, proponents believe it will facilitate better compliance among distributors and retailers. However, there could be concerns from some parties regarding the fairness of the hearings and whether they adequately protect the rights of property owners affected by seizures.

Contention

Notable points of contention may arise concerning the potential for expedited forfeiture processes to undermine due process rights, as the proposals would allow the Department to declare products as contraband more efficiently. Stakeholders, especially distributors and retailers of tobacco products, may fear that the new processes might lead to hasty decisions that do not adequately consider the circumstances surrounding each case. Consequently, discussions will likely focus on balancing the necessity for effective enforcement with the protection of individual rights in the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

IL SB1850

CIGARETTE TAX-DISTRIBUTION

IL SB3098

E-CIGARETTES-REMOTE SALES

IL HB2767

REVENUE-E-FILE

IL SB1950

CIGARETTE TX-LOOSE CIGARETTES

IL HB3606

TOBACCO-ELECTRONIC CIGARETTE

IL SB2338

TOBACCO-ELECTRONIC CIGARETTE

IL HB2269

Amending the Kansas cigarette and tobacco products act to raise the minimum age to 21 years old for the sale, purchase or possession of cigarettes, electronic cigarettes or tobacco products.

IL HB2094

Authorizing the sale of electronic cigarettes in cigarette vending machines.

IL HB06488

An Act Concerning Cigarettes, Tobacco Products, Electronic Nicotine Delivery Systems And Vapor Products.

IL SB2988

MUNI-CIGARETTE/TOBACCO REVENUE

Similar Bills

MS HB1660

Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sales of.

MS HB916

Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sale of.

MS SB2850

Cigarettes and vape products; require Commissioner of Revenue to establish separate directories to regulate sales of.

CA AB3218

Unflavored Tobacco List.

TX HB3578

Relating to the payment methods for cigarette and tobacco products permit fees.

TX SB248

Relating to the sale of cigarettes, tobacco products, and e-cigarettes; requiring occupational permits; imposing fees; providing civil and administrative penalties; creating criminal offenses.

PA HB1425

In tobacco products tax, further providing for definitions, for incidence and rate of tax, for licensing of wholesalers and for licensing of retailers and providing for electronic nicotine delivery system directory.

AZ HB2832

Luxury tax; electronic nicotine systems.