35 ILCS 20/35-15

Current through Public Act 103-1052

Section 35 ILCS 20/35-15 - Use of evidence of participation in the program

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

Added by P.A. 093-0840, § 35-15, eff. 7/30/2004.