republic-os/legislation/us/states/il/103rd/sb-3452.md

---
type: "Bill"
title: "CIGARETTE TX-HEARINGS"
description: "Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, and the Cannabis Regulation and Tax Act. In provisions concerning administrative hearings regarding the seizure of certain contraband products, provides that the Department of Revenue is not required to hold a hearing if a waiver and consent to forfeiture has been executed by the owner of the property and by the person in whose possession the property was found. Further amends the Tobacco Products Tax Act of 1995. Removes provisions providing that the bonding requirement for a distributor's licensee does not apply to an applicant for a distributor's license who is already bonded under the Cigarette Tax Act or the Cigarette Use Tax Act. Removes provisions providing that the distributor's licenses are valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended. Provides that the Department of Revenue shall discharge any surety and shall release and return any bond provided to it by a distributor within 90 days after (i) the taxpayer becomes a prior continuous compliance taxpayer or (ii) the taxpayer has ceased to collect receipts on which he is required to remit the tax under this Act to the Department, has filed a final tax return, and has paid to the Department an amount sufficient to discharge his remaining tax liability. Effective immediately."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "103rd"
identifier: "SB 3452"
citation: "Illinois SB 3452 (103rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Nabeela Syed", "Robert F. Martwick"]
version_count: 3
action_count: 28
vote_count: 4
first_action: "2024-02-08"
last_action: "2024-08-09"
source: "openstates"
source_identifier: "ocd-bill/981a46cf-70bc-49d8-b1c0-55bfb33edcf9"
source_url: "https://beta.ilga.gov/Legislation/BillStatus?DocNum=3452&GAID=17&DocTypeID=SB&LegId=153112&SessionID=112"
source_hash: "7fbe6d6c42a76bfe5da777fdf30425f4595f7c1733f881349cf8b854c724c565"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 3452 (103rd) — CIGARETTE TX-HEARINGS

Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, and the Cannabis Regulation and Tax Act. In provisions concerning administrative hearings regarding the seizure of certain contraband products, provides that the Department of Revenue is not required to hold a hearing if a waiver and consent to forfeiture has been executed by the owner of the property and by the person in whose possession the property was found. Further amends the Tobacco Products Tax Act of 1995. Removes provisions providing that the bonding requirement for a distributor's licensee does not apply to an applicant for a distributor's license who is already bonded under the Cigarette Tax Act or the Cigarette Use Tax Act. Removes provisions providing that the distributor's licenses are valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended. Provides that the Department of Revenue shall discharge any surety and shall release and return any bond provided to it by a distributor within 90 days after (i) the taxpayer becomes a prior continuous compliance taxpayer or (ii) the taxpayer has ceased to collect receipts on which he is required to remit the tax under this Act to the Department, has filed a final tax return, and has paid to the Department an amount sufficient to discharge his remaining tax liability. Effective immediately.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3452.pdf)
2. **Engrossed** (committee substitute) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3452eng.pdf)
3. **Enrolled** (enrolled) — [source](https://beta.ilga.gov/documents/legislation/103/SB/PDF/10300SB3452enr.pdf)

## Votes

- Third Reading — **107–0** (pass) · lower
- Executive — **12–0** (pass) · lower
- Revenue & Finance — **18–0** (pass) · lower
- Third Reading — **59–0** (pass) · lower

## Sponsors

- Nabeela Syed — primary (person)
- Robert F. Martwick — primary (person)
- Anthony DeLuca — cosponsor (person)
- Mary Edly-Allen — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-08** Filed with Secretary by Sen. Robert F. Martwick `filing`
- **2024-02-08** First Reading `reading-1`
- **2024-02-08** Referred to Assignments
- **2024-02-20** Assigned to Executive `referral-committee`
- **2024-03-14** Do Pass Executive; 012-000-000
- **2024-03-14** Placed on Calendar Order of 2nd Reading March 20, 2024 `reading-2`
- **2024-03-21** Second Reading `reading-2`
- **2024-03-21** Placed on Calendar Order of 3rd Reading March 22, 2024
- **2024-04-10** Placed on Calendar Order of 3rd Reading **
- **2024-04-11** Added as Co-Sponsor Sen. Mary Edly-Allen
- **2024-04-12** Third Reading - Passed; 059-000-000 `passage, reading-3`
- **2024-04-12** Arrived in House `introduction`
- **2024-04-12** Chief House Sponsor Rep. Nabeela Syed
- **2024-04-15** First Reading `reading-1`
- **2024-04-15** Referred to Rules Committee
- **2024-04-24** Assigned to Revenue & Finance Committee `referral-committee`
- **2024-05-02** Do Pass / Short Debate Revenue & Finance Committee; 018-000-000
- **2024-05-02** Placed on Calendar 2nd Reading - Short Debate `reading-2`
- **2024-05-08** Second Reading - Short Debate `reading-2`
- **2024-05-08** Placed on Calendar Order of 3rd Reading - Short Debate
- **2024-05-09** Added Alternate Co-Sponsor Rep. Anthony DeLuca
- **2024-05-17** Third Reading/Final Action Deadline Extended-9(b) May 24, 2024
- **2024-05-20** Third Reading - Short Debate - Passed 107-000-000 `passage, reading-3`
- **2024-05-20** Passed Both Houses
- **2024-06-18** Sent to the Governor `executive-receipt`
- **2024-08-09** Governor Approved `executive-signature`
- **2024-08-09** Effective Date August 9, 2024
- **2024-08-09** Public Act . . . . . . . . . 103-1001 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/981a46cf-70bc-49d8-b1c0-55bfb33edcf9`. Confidence: reported (aggregated from official Illinois legislature records).