This document provides statements or interpretations of the following laws and regulations enacted as of October 15, 2020: Sections 73.03 and 422.301, Wis. Stats.
Laws enacted and in effect after October 15, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 15, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030