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Every hashish retailer required to collect the tax under this Article shall apply to the Department for a certificates of registration under this Article. All applications for registration beneath this Article shall be made by digital means within the kind and manner required by the Department. For that function, the provisions of Section 2a of the Retailers’ Occupation Tax Act are incorporated into this Article to the extent not inconsistent with this Article.
(a) The tax imposed by this Article shall be collected from the purchaser by the cannabis retailer at the fee said in Section with respect to cannabis bought by the hashish retailer to the purchaser, and shall be remitted to the Department as offered in Section 65-30. All gross sales to a purchaser who isn’t a cardholder underneath the Compassionate Use of Medical Cannabis Pilot Program Act are presumed subject to tax assortment. Cannabis retailers shall acquire the tax from purchasers by including the tax to the quantity of the acquisition price obtained from the purchaser for promoting cannabis to the purchaser. The tax imposed by this Article shall, when collected, be acknowledged as a distinct item separate and other than the acquisition price of the cannabis.(b) If a hashish retailer collects Cannabis Purchaser Excise Tax measured by a purchase order price that’s not topic to Cannabis Purchaser Excise Tax, or if a hashish retailer, in collecting Cannabis Purchaser Excise Tax measured by a purchase order price that’s topic to tax beneath this Act, collects more from the purchaser than the required quantity of the Cannabis Purchaser Excise Tax on the transaction, the purchaser shall have a legal proper to say a refund of that amount from the cannabis retailer.
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If imposed, the tax may not exceed three% of the gross receipts from these gross sales and shall solely be imposed in 1/four% increments. The tax imposed under this Section and all civil penalties that could be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. The Department of Revenue shall have full energy to manage dankstop 2mm thick quartz banger nail and implement this Section; to collect all taxes and penalties due hereunder; to get rid of taxes and penalties so collected in the method hereinafter offered; and to determine all rights to credit memoranda arising on account of the misguided payment of tax or penalty beneath this Section.
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Documentation of destruction and disposal shall be retained on the cultivation middle, craft grower, infuser organization, transporter, or testing facility as applicable for a period of not less than 5 years.(b) A cultivation center, craft grower, or infuser group shall, earlier than destruction, notify the Department of Agriculture and the Department of State Police. A dishing out group shall, earlier than destruction, notify the Department of Financial and Professional Regulation and the Department of State Police. The Department of Agriculture may by rule require that an employee of the Department of Agriculture or the Department of Financial and Professional Regulation be present through the destruction of any hashish byproduct, scrap, and harvested hashish, as relevant.
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In order to hold out this provision, each infuser organization’s potential principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the purpose of acquiring a State and federal legal data check. Craft grower background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background examine of the prospective principal officers, board members, and brokers of a craft grower making use of for a license or identification card beneath this Act. In order to carry out this Section, every craft grower group’s potential principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the aim of acquiring a State and federal felony data check.
No motion for the judicial evaluate of any order or decision of an agency shall be allowed except the party commencing such action has first filed an software for a rehearing and the agency has acted or did not act upon the appliance. Only one rehearing may be granted by an agency on software of any one get together.
The possession of, or application for, an agent identification card doesn’t preclude the existence of possible cause if possible trigger exists based mostly on different grounds.(d) No individual employed by the State of Illinois shall be subject to legal or civil penalties for taking any motion in good faith in reliance on this Act when acting within the scope of his or her employment. Administrative hearings. Destruction of hashish. (a) All cannabis byproduct, scrap, and harvested hashish not meant for distribution to a allotting group must be destroyed and disposed of beneath rules adopted by the Department of Agriculture beneath this Act.
523, known as for awarding numerous licenses to minority-owned businesses, but that was later deemed unconstitutional. The framework within the measure suggests allotting no less than 25% of marijuana sales tax to this new range-minded commission/fund, which would make suggestions on how that money must be spent to assist minority-owned businesses. Combined with expungement laws, “We suppose that will end in the most enduring social-fairness provisions” but in an grownup-use marijuana program, Haren stated.
Persons underneath 21 years of age. (a) Nothing in this Act is meant to permit the transfer of hashish, with or with out remuneration, to a person underneath 21 years of age, or to allow an individual beneath 21 years of age to purchase, possess, use, process, transport, grow, or consume cannabis except the place approved by the Compassionate Use of Medical Cannabis Pilot Program Act or by the Community College Cannabis Vocational Pilot Program. (b) Notwithstanding some other provisions of legislation authorizing the possession of medical cannabis, nothing in this Act authorizes a person who is beneath 21 years of age to own cannabis. A mother or father or guardian is deemed to have knowingly permitted his or her residence, some other private property underneath his or her control, or any vehicle, conveyance, or watercraft underneath his or her control to be used in violation of this Section if she or he knowingly authorizes or permits consumption of cannabis by underage invitees.
(sixty five ILCS 5/ new)Sec. Municipal Cannabis Retailers’ Occupation Tax Law.(a) This Section may be referred to as the Municipal Cannabis Retailers’ Occupation Tax Law. On and after January 1, 2020, the company authorities of any municipality could, by ordinance, impose a tax upon all persons engaged within the enterprise of selling cannabis, apart from cannabis bought beneath the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in the municipality on the gross receipts from these gross sales made in the middle of that enterprise.
Contracts enforceable. It is the public policy of this State that contracts related to the operation of a lawful cannabis business institution under this Act are enforceable.
The Department could respond to the motion for rehearing within 20 calendar days after its service on the Department. If no movement for rehearing is filed, then, upon the expiration of the time specified for submitting such motion or upon denial of a motion for rehearing, the Secretary might enter an order in accordance with the recommendation of the listening to officer. If the applicant or licensee orders from the reporting service and pays for a transcript of the record throughout the time for filing a motion for rehearing, the 20-day interval inside which a motion could also be filed shall start upon the supply of the transcript to the applicant or licensee.(c) If the Secretary disagrees in any regard with the report of the hearing officer, the Secretary might problem an order contrary to the report.(d) Whenever the Secretary isn’t satisfied that substantial justice has been accomplished, the Secretary might order a rehearing by the same or one other hearing officer.(e) At any level in any investigation or disciplinary proceeding beneath on this Article, both parties might conform to a negotiated consent order.
The listening to shall be limited to the issues cited in the suspension notice, until all events agree otherwise.(c) If the Department doesn’t maintain a hearing with 45 days after the date the suspension notice was issued, then the suspended license or registration shall be mechanically reinstated and the suspension vacated.(d) The suspended licensee or agent might search a continuance of the hearing date, during which period the suspension stays in impact and the license or registration shall not be routinely reinstated.(e) Subsequently found causes of action by the Department after the issuance of the suspension discover may be filed as a separate discover of violation. The Department isn’t precluded from submitting a separate motion in opposition to the suspended licensee or agent.
If, nevertheless, that quantity isn’t refunded to the purchaser for any cause, the hashish retailer is liable to pay that amount to the Department.(c) Any particular person buying cannabis topic to tax beneath this Article as to which there has been no charge made to him or her of the tax imposed by Section shall make fee of the tax imposed by Section in the type and method provided by the Department not later than the 20th day of the month following the month of buy of the cannabis. (a) Beginning September 1, 2019, a tax is imposed upon the privilege of cultivating hashish on the price of seven% of the gross receipts from the primary sale of cannabis by a cultivator. The sale of any product that contains any amount of hashish or any by-product thereof is subject to the tax beneath this Section on the complete selling value of the product.
Suspension or revocation of a license. (a) The Department of Financial and Professional Regulation or the Department of Agriculture could droop or revoke a license for a violation of this Act or a rule adopted in accordance with this Act by the Department of Agriculture and the Department of Financial and Professional Regulation.(b) The Department of Agriculture and the Department of Financial and Professional Regulation may suspend or revoke an agent identification card for a violation of this Act or a rule adopted in accordance with this Act. Issuance of licenses. (a) The Department shall issue transporting licenses through a process supplied for in this Article no later than July 1, 2020.( dankstop overlap twist spoon pipe ) The Department shall make the appliance for transporting group licenses out there on January 7, 2020 and shall obtain such functions no later than March 15, 2020. Thereafter, the Department of Agriculture shall make obtainable such applications on every January 7 thereafter or if that date falls on a weekend or vacation, the enterprise day instantly succeeding the weekend or holiday and shall obtain such functions no later than March 15 or the succeeding enterprise day thereafter.
(a) The Department of Agriculture might regulate the manufacturing of cannabis-infused products by a cultivation middle, a craft grower, an infuser group, or a dishing out group and set up guidelines associated to refrigeration, sizzling-holding, and handling of hashish-infused products. All hashish-infused products shall meet the packaging and labeling necessities contained in Section fifty five-21. If the Department of Public Health finds that a cannabis-infused product poses a health hazard, it might deliver an motion for quick injunctive aid to require that motion be taken as the courtroom could deem essential to meet the hazard of the cultivation facility or seek different relief as supplied by rule. Issuance of license to certain individuals prohibited.
It is the general public policy of this State that no contract entered into by a lawful hashish enterprise institution or its agents on behalf of a hashish enterprise establishment, or by those that allow property to be used by a hashish business institution, shall be unenforceable on the premise that cultivating, acquiring, manufacturing, processing, distributing, dishing out, transporting, promoting, possessing, or using hashish or hemp is prohibited by federal regulation. Review of administrative choices. All ultimate administrative choices of the Department of Public Health, the Department of Agriculture, the Department of Financial and Professional Regulation, and the Department of State Police are subject to judicial review underneath the Administrative Review Law and the principles adopted under that Law.
Department administration and enforcement. References in the integrated Sections of the Retailers’ Occupation Tax Act and the Use Tax Act to retailers, to sellers, or to individuals engaged in the enterprise of promoting tangible private property imply hashish retailers when used on this Article. References within the included Sections to gross sales of tangible personal property imply sales of hashish topic to tax beneath this Article when used on this Article. Registration of cannabis retailers.
- (a) Through the Department of State Police, the Department of Agriculture shall conduct a background check of the potential principal officers, board members, and agents of a cultivation heart applying for a license or identification card under this Act.
- Cultivation middle background checks.
- Failure to offer the required material could also be grounds for denial or self-discipline.(e) Every person charged with preparation, acquiring, or keeping records, logs, reviews, or different documents in reference to this Act and rules and every particular person in cost, or having custody, of those documents shall, upon request by the Department, make the paperwork immediately obtainable for inspection and copying by the Department, the Department’s authorized representative, or others authorized by regulation to evaluation the paperwork.
The Department shall adopt rules concerning the eligibility for a waiver, revocation of a waiver, and necessities and standards for upkeep and accessibility of data located at a central location under a waiver supplied beneath this Section.(b) Books, data, papers, and documents which might be required by this Article to be stored shall, always during the usual enterprise hours of the day, be subject to inspection by the Department or its duly licensed brokers and staff. The books, data, papers, and documents for any interval with respect to which the Department is allowed to issue a notice of tax legal responsibility shall be preserved till the expiration of that period. Preparation of hashish-infused products.
Department of Agriculture. The Department of Agriculture shall administer and enforce provisions of this Act referring to the oversight and registration of cultivation centers, craft growers, infuser organizations, and transporting organizations and agents, together with the issuance of identification cards and establishing limits on potency or serving size for hashish or cannabis merchandise. The Department of Agriculture might droop or revoke the license of, or impose different penalties upon cultivation facilities, craft growers, infuser organizations, transporting organizations, and their principal officers, Agents-in-Charge, and agents for violations of this Act and any rules adopted underneath this Act.
Any one that violates this subsection (d) is responsible of a Class A misdemeanor and the person’s sentence shall include, but shall not be restricted to, a fine of not less than $500. If a violation of this subsection (d) directly or indirectly leads to great bodily harm or death to any person, the particular person violating this subsection is guilty of a Class 4 felony. In this subsection (d), where the residence or different property has an owner and a tenant or lessee, the trier of truth may infer that the residence or other property is occupied only by the tenant or lessee. • The measure would supply a framework for a particular marijuana gross sales tax — a tax fee cannot constitutionally be built into the modification and would need to be set by the overall meeting — that calls for funding a Commission on Expungement, Criminal Justice, Community Investment, and Cannabis Industry Equity and Diversity. This is noteworthy as a provision in Ohio’s original medical marijuana bill, H.B.
(c) The cultivation center, craft grower, infuser group, or allotting organization shall keep a report of the date of destruction and the way a lot was destroyed. (d) A dispensing group shall destroy all hashish, together with cannabis-infused merchandise, not offered to purchasers. Documentation of destruction and disposal shall be retained at the allotting group for a period of not less than 5 years.
(a) The Department shall set up and administer the Program in coordination with the Illinois Community College Board. The Department might problem up to eight Program licenses by September 1, 2020.
Nothing in this Section prohibits a registered qualifying affected person under the Compassionate Use of Medical Cannabis Pilot Program Act from buying hashish as a purchaser beneath this Act. (a) All school members shall be required to maintain registration as an agent-in-cost and have a sound agent identification card previous to educating or participating in the licensee’s cannabis curriculum that involves instruction provided within the enclosed, locked facility or amenities.(b) All faculty receiving an agent-in-charge or agent identification card must efficiently move a background examine required by Section 5-20 prior to collaborating in a licensee’s hashish curriculum that involves instruction provided within the enclosed, locked facility.
The Department, on the time of each monthly disbursement to the municipalities, shall prepare and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund beneath this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund offered for in this Section to be given to the Comptroller by the Department, the Comptroller shall trigger the orders to be drawn for the respective amounts in accordance with the instructions contained in the certification.(f) An ordinance or resolution imposing or discontinuing a tax under this Section or effecting a change in the rate thereof shall be adopted and an authorized copy thereof filed with the Department on or earlier than the first day of June, whereupon the Department shall proceed to administer and implement this Section as of the primary day of September next following the adoption and submitting. Medical cannabis.
Community College Cannabis Vocational Pilot Program necessities and prohibitions. (a) Licensees shall not have more than 50 flowering cannabis crops at anyone time. All other hashish produced by the licensee that was not shipped to a registered laboratory shall be destroyed inside 5 weeks of being harvested.(f) Licensees shall subscribe to the Department of Agriculture’s cannabis plant monitoring system.(g) Licensees shall keep a weekly stock system.(h) No student participating within the cannabis curriculum necessary to obtain a Certificate may be in the licensee’s facility except a faculty agent-in-cost can be physically current in the facility. (i) Licensees shall conduct post-certificate comply with up surveys and record collaborating students’ job placements inside the cannabis enterprise business inside a year of the scholar’s completion.(j) The Illinois Community College Board shall report annually to the Department on the race, ethnicity, and gender of all college students taking part in the hashish curriculum needed to obtain a Certificate, and of those college students who acquire a Certificate. Immunities and presumptions related to the usage of cannabis by purchasers.
(c) The tax imposed beneath this Article shall be in addition to all other occupation, privilege, or excise taxes imposed by the State of Illinois or by any unit of native authorities. Petition for rehearing.
Conflict of curiosity. A particular person is ineligible to apply for, hold, or personal financial or voting curiosity in any hashish enterprise license beneath this Act if, inside a 2-12 months interval from the effective date of this Act, the person or his or her partner or immediately member of the my bud vase rachel water pipe family was a member of the General Assembly or a State worker at an company that regulates hashish business institution license holders who participated personally and substantially in the award of licenses underneath this Act. A person who violates this Section shall be guilty beneath subsection (b) of Section 50-5 of the State Officials and Employees Ethics Act.
The consent order shall be final upon signature of the Secretary. Temporary suspension. (a) The Secretary of Financial and Professional Regulation might briefly suspend a dispensing group license or an agent registration without a hearing if the Secretary finds that public safety or welfare requires emergency action. The Secretary shall trigger the short-term suspension by issuing a suspension discover in reference to the institution of proceedings for a listening to.(b) If the Secretary temporarily suspends a license or agent registration without a listening to, the licensee or agent is entitled to a listening to within forty five days after the suspension notice has been issued.
If a violation is found, judgment shall be entered confiscating the property and forfeiting it to the State and ordering its delivery to the Department. Author Bio
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https://www.playboy.comIn addition, the court might tax and assess the costs of the proceedings.(b) When any cannabis has been declared forfeited to the State by the Department, as supplied in Section and this Section, and when all proceedings for the judicial evaluation of the Department’s decision have terminated, the Department shall, to the extent that its choice is sustained on review, destroy or maintain and use such cannabis in an undercover capacity.(c) The Department may, earlier than any destruction of cannabis, allow the true holder of trademark rights within the hashish to examine such cannabis so as to assist the Department in any investigation relating to such hashish. Collection of tax.
The Department could determine the selling worth of the hashish when the vendor and purchaser are affiliated persons, when the sale and buy of cannabis just isn’t an arm’s size transaction, or when hashish is transferred by a craft grower to the craft grower’s allotting organization or infuser or processing group and a worth isn’t established for the hashish. The value determined by the Department shall be commensurate with the actual worth acquired for merchandise of like quality, character, and use within the area.
Transporting group background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background check of the possible principal officers, board members, and agents of a transporter making use of for a license or identification card beneath this Act. In order to carry out this provision, each transporter organization’s prospective principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the purpose of obtaining a State and federal legal records check.
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In order to carry out this provision, every cultivation heart prospective principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the aim of obtaining a State and federal legal records check. These fingerprints shall be checked against the fingerprint information now and hereafter, to the extent allowed by law, filed in the Department of State Police and Federal Bureau of Investigation legal historical past data databases. The Department of State Police shall furnish, following positive identification, all conviction information to the Department of Agriculture.(b) When making use of for the preliminary license or identification card, the background checks for all potential principal officers, board members, and agents shall be completed earlier than submitting the application to the licensing or issuing agency.
If there are not any gross sales of hashish of like quality, character, and use in the identical area, then the Department shall establish an inexpensive worth primarily based on gross sales of products of like high quality, character, and use in different areas of the State, considering another relevant elements.(b) The Cannabis Cultivation Privilege Tax imposed beneath this Article is solely the accountability of the cultivator who makes the first sale and isn’t the accountability of a subsequent purchaser, a dispensing group, or an infuser. Persons topic to the tax imposed under this Article may, nonetheless, reimburse themselves for their tax liability hereunder by individually stating reimbursement for their tax liability as a further charge.
The Department of State Police shall furnish, following constructive identification, all conviction info to the Department of Agriculture.(b) When applying for the initial license or identification card, the background checks for all potential principal officers, board members, and agents shall be accomplished earlier than submitting the applying to the Department of Agriculture. Infuser organization background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background verify of the possible principal officers, board members, and agents of an infuser applying for a license or identification card beneath this Act.
Investigations. Failure to offer the required material could also be grounds for denial or discipline.(e) Every person charged with preparation, obtaining, or keeping information, logs, reviews, or different paperwork in connection with this Act and guidelines and every individual in cost, or having custody, of these paperwork shall, upon request by the Department, make the documents immediately available for inspection and copying by the Department, the Department’s licensed representative, or others authorized by law to evaluate the documents. Cultivation heart background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background verify of the potential principal officers, board members, and agents of a cultivation center applying for a license or identification card under this Act. The Department of State Police shall charge a payment set by rule for conducting the felony historical past report verify, which shall be deposited into the State Police Services Fund and shall not exceed the precise cost of the record verify.
Recordkeeping; books and information. (a) Every retailer of hashish, whether or not or not the retailer has obtained a certificates of registration under Section sixty five-20, shall keep full and correct information of hashish held, bought, offered, or in any other case disposed of, and shall protect and hold all invoices, payments of lading, sales data, and copies of payments of sale, returns, and different pertinent papers and paperwork relating to the purchase, sale, or disposition of cannabis. Such information needn’t be maintained on the licensed premises but should be maintained within the State of Illinois. However, all authentic invoices or copies thereof covering purchases of cannabis must be retained on the licensed premises for a period of 90 days after such buy, unless the Department has granted a waiver in response to a written request in instances the place data are kept at a central enterprise location within the State of Illinois.
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At the conclusion of the hearing, the hearing officer shall present to the Secretary a written report of his or her findings of truth, conclusions of law, and proposals.(b) At the conclusion of the listening to, a copy of the listening to officer’s report shall be served upon the applicant or licensee by the Department, both personally or as provided on this Act for the service of a notice of listening to. Within 20 calendar days after service, the applicant or licensee may current to the Department a movement in writing for rehearing, which shall specify the actual grounds for rehearing.
In addition, no certificate of registration shall be issued under this Article unless the applicant is licensed under this Act. Registration of cultivators. Every cultivator and craft grower topic to the tax under this Article shall apply to the Department of Revenue for a certificate of registration underneath this Article. Administration.
Within 20 days after the service of any order or choice of the Department of Public Health, the Department of Agriculture, the Department of Financial and Professional Regulation, or the Department of State Police upon any get together to the continuing, the party might apply for a rehearing in respect to any matters determined by them beneath this Act, aside from choices made beneath the Cannabis Cultivation Privilege Tax Law, the Cannabis Purchaser Excise Tax Law, the County Cannabis Retailers’ Occupation Tax Law, and the Municipal Cannabis Retailers’ Occupation Tax Law, which shall be ruled by the provisions of those Laws. If a rehearing is granted, an agency shall maintain silicone jars 2 pack the rehearing and render a call within 30 days from the filing of the application for rehearing with the company. The time for holding such rehearing and rendering a call may be extended for a period to not exceed 30 days, for good cause shown, and by discover in writing to all parties of curiosity. If an agency fails to act on the appliance for rehearing within 30 days, or the date the time for rendering a call was extended for good trigger shown, the order or decision of the company is final.
Closure of a dispensary. (a) If a dishing out organization decides not to renew its license or decides to close its enterprise, it shall promptly notify the Department not lower than 3 months before the efficient date of the time limit or as otherwise authorized by the Department.(b) The allotting organization shall work with the Department to develop a closure plan that addresses, at a minimal, the switch of enterprise records, switch of cannabis merchandise, and anything the Department finds essential. Department of Financial and Professional Regulation. The Department of Financial and Professional Regulation shall enforce the provisions of this Act regarding the oversight and registration of dispensing organizations and brokers, including the issuance of identification cards for allotting organization agents. The Department of Financial and Professional Regulation might suspend or revoke the license of, or impose other penalties upon, dispensing organizations for violations of this Act and any guidelines adopted underneath this Act.
The time period “administrative choice” is outlined as in Section of the Code of Civil Procedure. Maintenance of stock. All allotting organizations approved to serve both registered qualifying sufferers and caregivers and purchasers are required to report which hashish and cannabis-infused merchandise are purchased on the market under the Compassionate Use of Medical Cannabis Pilot Program Act, and which hashish and hashish-infused merchandise are bought beneath this Act.
(a) The General Assembly finds that the medical cannabis business, established in 2014 by way of the Compassionate Use of Medical Cannabis Pilot Program Act, has shown that further efforts are needed to reduce barriers to ownership. Through that program, fifty five licenses for allotting organizations and 20 licenses for cultivation facilities have been issued. Those licenses are held by only a small number of companies, the ownership of which doesn’t sufficiently meet the General Assembly’s curiosity in enterprise possession that reflects the inhabitants of the State of Illinois and that demonstrates the necessity to cut back obstacles to entry for individuals and communities most adversely impacted by the enforcement of hashish-related laws.
Hearing; motion for rehearing. (a) The listening to officer shall hear evidence in assist of the formal expenses and proof produced by the licensee.
Search warrant; issuance and return; course of; confiscation of cannabis; forfeitures. Upon the execution of the search warrant, the peace officer, or officer or worker of the Department, executing the search warrant shall make due return of the warrant to the court docket issuing the warrant, along with a list of the property taken under the warrant. The court should then problem process against the proprietor of the property if the proprietor is thought; otherwise, process must be issued towards the person in whose possession the property is found, if that particular person is understood. In case of incapability to serve course of upon the owner or the individual in possession of the property at the time of its seizure, discover of the proceedings before the court have to be given in the identical manner as required by the regulation governing cases of attachment. Upon the return of the process duly served or upon the posting or publishing of discover made, as applicable, the courtroom or jury, if a jury is demanded, shall proceed to find out whether or not the property so seized was held or possessed in violation of this Article or a rule of the Department for the administration and enforcement of this Article.
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