Illinois Administrative Code › Title 86 - REVENUE › Part 420 - LIQUOR CONTROL ACT › Section 420.100 - Carriers

Current through Register Vol. 48, No. 28, July 12, 2024
a) It shall be the
			 duty of every railroad company, express company, common or contract carrier,
			 and of every person, firm or corporation that shall bring, carry or transport
			 alcoholic liquors into the State of Illinois for delivery in the State or which
			 are delivered in the State, to prepare and file with the Department of Revenue
			 for each month, not later than the 15th day of the month following that for
			 which it is made, a report stating therein the name of the company, carrier,
			 person, firm or corporation making the report, the period of time covered by
			 the report, the name and business address of each consignor of such alcoholic
			 liquors, the name and business address of each consignee of such alcoholic
			 liquors, the kind and quantity of alcoholic liquors delivered to each
			 consignee, and the date or dates of delivery. Such report shall be made upon
			 forms prescribed and made available by the Department and shall contain such
			 other information as may reasonably be required by the Department. Reports
			 shall also be filed for shipments to end consumers in this State. In
			 furtherance of this requirement, it shall be the duty of every railroad
			 company, express company, common or contract carrier, person, firm, or
			 corporation that brings, carries, or transports alcoholic liquor into Illinois
			 for delivery in Illinois to prepare and file with the Department for each
			 month, not later than the 15th day of the month following the month during
			 which the delivery is made, a report containing the name of the company,
			 carrier, person, firm, or corporation making the report, the period of time
			 covered by the report, the name and business address of each consignor of the
			 alcoholic liquor, the name and address of each consignee, and the date of
			 delivery. The reports shall be made upon forms prescribed by the Department.
			 Any reports required by this subsection shall be made available to the Illinois
			 Liquor Control Commission upon the Commission's request.
b) The books, records, supporting papers and
			 documents containing information and data relating to such reports shall be
			 kept and preserved for a period of three years, unless their destruction sooner
			 is authorized, in writing, by the Director, and shall be open and available to
			 inspection by the Director of Revenue or any duly authorized officer, agent or
			 employee of the Department, at all times during business hours of the day.
			 Every railroad company, express company, common or contract carrier, person,
			 firm, or corporation filing or required to file reports described in subsection
			 (a) of this Section shall, within 30 days after a request by the Department,
			 deliver and make available to the Department the records supporting the
			 reports.
c) Common or contract
			 carriers will be required to furnish to the Department information covering
			 specific shipments of alcoholic liquors into Illinois when requested to do so,
			 and will also be required to report to the Department upon request all
			 shipments consigned to specific areas during specified periods.