ADMINISTRATIVE CODE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 440 CIGARETTE TAX ACT
SECTION 440.205 ARREST; SEARCH AND SEIZURE WITHOUT A WARRANT


 

Section 440.205  Arrest; Search and Seizure Without a Warrant

 

a)         Any duly authorized employee of the Department may:

 

1)         arrest without warrant any person committing in the presence of the employee a violation of any of the provisions of the Act, and

 

2)         without a search warrant inspect all cigarettes located in any place of business and seize any original packages of contraband cigarettes and any vending device in which such packages may be found.

 

b)         Any contraband cigarettes or vending devices so seized shall be subject to confiscation and forfeiture as provided in Sections 440.206 and 440.210.  [35 ILCS 130/18]

 

(Source:  Added at 50 Ill. Reg. 8316, effective June 1, 2026)