Justice EGAN delivered the opinion of the court:
The police arrested the defendant, John Mompier, for possession of a controlled substance, and a third party posted bond for him. The Illinois Department of Revenue filed a lien against this bond deposit to secure a tax it claimed the defendant owed under the Cannabis and Controlled Substances Tax Act (Ill.Rev.Stat.1991, ch. 120, par. 2151 et seq. (now 35 ILCS 520/1 et seq. (West 1992))) ("Drug Tax Act...
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