§ 35-15 — Use of evidence of participation in the program

Illinois § 35-15

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 20/: Tax Shelter Voluntary Compliance Law.
• Art.: Article 35 -

Text

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.

Legislative History

(Source: P.A. 93-840, eff. 7-30-04.)