This document provides statements or interpretations of the following laws and regulations in effect as of November 27, 2019: Sections 177.01 and 177.19, Wis. Stats.
Laws enacted and in effect after November 27, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 27, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 8982
Madison, WI 53708-8982
Phone: (608) 264-4594
Email additional questions to