{"data":{"id":"us-il/35-ilcs-20-35-15","jurisdiction":"us-il","citation":"35 ILCS 20/35-15","heading":"Use of evidence of participation in the program.","body":"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.","path":["CHAPTER 35 REVENUE","Tax Shelter Voluntary Compliance Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2602\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"230f57ce55f90edd43335914bfb28b139e6c81386a15acb50385c1273e36c9f7","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-20-35-10","next":"us-il/35-ilcs-20-35-90"},"notice":"GroundRules: Original legal text. Not legal advice."}