Page 953

Department. The Department may, in its discretion, upon application, authorize the payment of the tax imposed under Section 10-10 by any remote retail seller not otherwise subject to the tax imposed under this Act who, to the satisfaction of the Department, furnishes adequate security to ensure payment of the tax. The remote retail seller shall be issued, without charge, a license to remit the tax. When so authorized, it shall be the duty of the remote retail seller to remit the tax imposed upon the actual cost or actual cost list price of the cigars, pipe tobacco, or alternative nicotine products sold or otherwise disposed of to consumers located in this State, in the same manner and subject to the same requirements as any other remote retail seller required to be licensed under this Act. Any person aggrieved by any decision of the Department under this Section may, within 30 days after notice of the decision, protest and request a hearing. Upon receiving a request for a hearing, the Department shall give notice to the person requesting the hearing of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to that person. In the absence of a protest and request for a hearing within 30 days, the Department's decision shall become final without any further determination being made or notice given. SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468