Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of September 21, 2021: secs. 71.05 and 71.26, Wis. Stats., sec. Tax 3.095,
Wis. Adm. Code, 48 U. S. Code § 1801, and Section 607 of the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America.
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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030