Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of October 15, 2019: Sections 71.91, 71.61, 73.03 and 77.52, Wis. Stats.
Laws enacted and in effect after October 15, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 15, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
FOR QUESTIONS OR COMMENTS CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to