430 ILCS 65/7.10

Upon the issuance and each renewal of a Firearm Owner's Identification Card, the Illinois State Police shall advise the applicant or holder in writing, in both English and Spanish, of his or her obligation to report to local law enforcement any lost or stolen firearm within 48 hours after he or she first discovers the loss or theft. A person is deemed to have discovered that a firearm was lost or stolen only when the person has received evidence indicating that a loss or theft has occurred.