Series 110-10E - Tax Shelter Voluntary Compliance Program
- Section 110-10E-1 - General
- Section 110-10E-2 - Legislative Intent, Findings and Purpose
- Section 110-10E-3 - Definitions
- Section 110-10E-4 - Participation in a Tax Avoidance Transaction/Reportable Transaction
- Section 110-10E-5 - Disclosure Requirement of Reportable Transactions and Listed Transactions; Time Period
- Section 110-10E-6 - Investor List Requirements
- Section 110-10E-7 - Duration and Application of the Voluntary Compliance Program
- Section 110-10E-8 - Election, Voluntary Compliance With and Without Appeal, Eligible Taxpayer Status, Time Periods
- Section 110-10E-9 - Use of Evidence of Participation in the Voluntary Compliance Program
- Section 110-10E-10 - One Hundred Percent Interest Penalty for Failure to Participate
- Section 110-10E-11 - Program Encompasses Investor List Requirement