{"data":{"id":"us-il/35-ilcs-135-27","jurisdiction":"us-il","citation":"35 ILCS 135/27","heading":"Destruction or use of forfeited property.","body":"(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 25 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.\n(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.\n(c) The cost of destruction shall be assessed against the owner or the person in possession of the forfeited property. Such cost shall be assessed regardless of whether the forfeiture is determined by hearing or waiver.\n(d) Any person aggrieved by any decision of the Department under this Section may, within 30 days after notice of the decision, protest and request a hearing. Upon receiving a written request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to that person. In the absence of a protest and request for a hearing within 30 days, the Department's decision shall become final without any further determination being made or notice given. If a hearing has already been set pursuant to Section 25 or Section 6 of this Act, all issues related to the cost of destruction shall be heard simultaneously.","path":["CHAPTER 35 REVENUE","Cigarette Use Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=585\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"013c14cac147d33141c47ffec2372007337034f5285a29491d00c4cf6549a49a","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-135-26","next":"us-il/35-ilcs-135-28"},"notice":"GroundRules: Original legal text. Not legal advice."}