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.
35 ILCS 20/35-15
Use of evidence of participation in the program
Known as the Tax Shelter Voluntary Compliance Law
The act spans §§ 35-20-35-1 to 35-20-35-90 (5 sections).
P.A. 93-840, eff. 7-30-04.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.