Illinois Administrative Code
Title 86 - REVENUE
Part 440 - CIGARETTE TAX ACT
Section 440.210 - Sale of Forfeited Cigarettes and Vending Machines

When any original packages of cigarettes or any cigarette vending device has been declared forfeited to the State by the Department, as provided in Section 18a 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. [ 35 ILCS 130/21 ]