86 Ill. Adm. Code 450.110
Forfeited Cigarettes and Vending Machines
Section 450
Section 450.110 Forfeited
Cigarettes and Vending Machines
When any original packages of
cigarettes or an cigarette vending device shall have been declared forfeited to
the State by the Department, as provided in Section 25 of the 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 that property in an undercover
capacity. The Department may, prior to any destruction of cigarettes, permit
the true holder of the trademark rights in the cigarette brand to inspect the
contraband cigarettes, in order to assist the Department in any investigation
regarding those cigarettes.
(Section 27 of the Cigarette Use Tax Act)