This document provides statements or interpretations of the following laws and regulations enacted as of October 22, 2021: Secs. 71.91, 71.61, 73.03 and 77.52, Wis. Stats.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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