Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 8, 2020: Sections 71.91, 71.61, 73.03 and 77.52, Wis. Stats.
Laws enacted and in effect after October 8, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 8, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
Wisconsin Department of Revenue
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790