35 ILCS 20/35-15

(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.)