IL SB3452

Amends the Cigarette Tax Act, Cigarette Use Tax Act, Tobacco Products Tax Act of 1995, and Cannabis Regulation and Tax Act to allow the Department of Revenue to skip forfeiture hearings if the property owner and person in possession execute a waiver and consent to forfeiture.

Adds a new definition of "prior continuous compliance taxpayer" to the Tobacco Products Tax Act for distributors with 2 years of continuous compliance; allows bond release within 90 days after a taxpayer achieves this status or ceases operations and pays outstanding tax liability.

Modifies distributor bonding requirements to exempt first-time applicants and distributors with less than $50,000 in annual tax liability; reduces maximum bond to the lesser of 3 times average monthly tax liability or $50,000.

Requires applicants reapplying after license revocation to post a bond equal to 3 times their average monthly tax liability from before revocation.

Updates pronoun language from "he" to gender-neutral terms throughout the affected tax statutes.