Article 10E - TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM
- Section 11-10E-1 - Short title
- Section 11-10E-2 - Tax shelter voluntary compliance program
- Section 11-10E-3 - "Tax avoidance transaction" defined
- Section 11-10E-4 - Use of evidence of participation in the program
- Section 11-10E-5 - Reportable transactions
- Section 11-10E-6 - Failure to register tax shelter or maintain list
- Section 11-10E-7 - Promoting tax shelters
- Section 11-10E-8 - Registration of tax shelters
- Section 11-10E-9 - Investor lists
- Section 11-10E-10 - Suspension of inconsistent code provisions