355e

If a taxpayer chooses to participate in the Voluntary Disclosure Program established in this chapter, such decision shall constitute an express and absolute waiver of all administrative and judicial rights to appeal in connection with such tax responsibility. No tax payment received under this chapter shall be eligible for refund or credit. No penalties or interest paid before the date of effectiveness of this chapter shall be refunded or credited as a result of participation in this Voluntary Disclosure Program. History —Nov. 15, 2010, No. 172, § 6.