Sec. 35-15. Use of evidence of participation in the program.
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/il/chapter-35/act-20/35-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.