2012 Wisconsin Statutes & Annotations
139. Beverage, controlled substances and tobacco taxes.

subch. I of ch. 139 SUBCHAPTER I
BEVERAGE TAXES

139.01 Definitions.
139.02 Fermented malt beverages tax.
139.03 Liquor tax.
139.035 Wine shipped directly to individuals in this state.
139.04 Exclusions.
139.05 Payment of malt beverages tax.
139.06 Liquor tax returns; exceptions.
139.08 Powers and duties of the secretary of revenue.
139.09 Registration.
139.092 Audits; additional assessments; refunds.
139.094 Appeals.
139.096 Failure to file.
139.10 Refunds by secretary of administration.
139.11 Records and reports.
139.115 Collection.
139.18 Presumptions from possession.
139.20 Compulsory testimony.
139.22 Confiscation.
139.25 Penalties.
139.26 Prosecutions by attorney general.

subch. II of ch. 139 SUBCHAPTER II
CIGARETTE TAXES

139.30 Cigarette tax; definitions.
139.31 Tax imposed; exceptions.
139.315 Cigarette inventory tax imposed; procedures.
139.32 Payment of taxes.
139.321 Unlawful possession of cigarettes.
139.322 Security.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.33 Use tax.
139.34 Permits required.
139.345 Direct marketing.
139.35 Stamps.
139.355 Appeals.
139.36 Refunds for unusable stamps.
139.362 Bad debt deductions.
139.363 Preferred claims.
139.365 Other refunds.
139.37 Salespersons.
139.38 Records, returns.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.42 Nuisance.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
139.46 Lists.

subch. III of ch. 139 SUBCHAPTER III
TOBACCO PRODUCTS TAX

139.75 Definitions.
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
139.78 Use tax.
139.79 Permits; distributor; subjobber.
139.80 Refunds, credits.
139.801 Bad debt deductions.
139.802 Preferred claims.
139.803 Refunds to Indian tribes.
139.805 Agreements with Indian tribes.
139.81 Salespersons.
139.82 Records, returns.
139.83 Administration and enforcement.
139.832 Police powers.
139.835 Timely filing.
139.84 Bonds.
139.85 Interest and penalties.
139.86 Prosecutions by attorney general.

subch. IV of ch. 139 SUBCHAPTER IV
TAX ON CONTROLLED SUBSTANCES

139.87 Definitions.
139.88 Imposition.
139.89 Proof of payment.
139.90 No immunity.
139.91 Confidentiality.
139.92 Examination of records.
139.93 Appeals, presumption, administration.
139.94 Refunds.
139.95 Penalties.
139.96 Use of revenue.

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2012 Wisconsin Statutes & Annotations139. Beverage, controlled substances and tobacco taxes.

2012 Wisconsin Statutes & Annotations
139. Beverage, controlled substances and tobacco taxes.