35 ILCS 20/35-15

35 ILCS 20/35-15
in effect
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(35 ILCS 20/35-15) Sec. 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. (Source: P.A. 93-840, eff. 7-30-04.)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026

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