Illinois Statutes
§ 35-15 — Use of evidence of participation in the program
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 20/ Tax Shelter Voluntary Compliance Law.·Art. Article 35 -
The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.
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Legislative History
(Source: P.A. 93-840, eff. 7-30-04.)
Nearby Sections
15
§ 35-1
Short title§ 35-100
§ 35-100