Illinois Compiled Statutes 35 Revenue: Article 35 -

• Illinois Tax Shelter Voluntary Compliance Law. - 35 ILCS 20, Section 35-1
  Short title. This Article may be cited as the Tax Shelter Voluntary Compliance Law, and references in this Article to "this Law" mean this Article....
• Illinois Tax Shelter Voluntary Compliance Law. - 35 ILCS 20, Section 35-5
  Tax Shelter Voluntary Compliance Program. (a) In general. The Department of Revenue shall establish and administer a tax shelter voluntary compliance program as provided in...
• Illinois Tax Shelter Voluntary Compliance Law. - 35 ILCS 20, Section 35-10
  "Tax avoidance transaction" defined. For purposes of this Law, the term "tax avoidance transaction" means a plan or arrangement devised for the principal purpose of...
• Illinois Tax Shelter Voluntary Compliance Law. - 35 ILCS 20, Section 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...
• Illinois Revenue: Article 35 -
  Amendatory provisions; text omitted
• Illinois Tax Shelter Voluntary Compliance Law. - 35 ILCS 20, Section 35-90
  (Amendatory provisions; text omitted). (Source: P.A. 93-840, eff. 7-30-04; text omitted.)

Last modified: February 18, 2015