There is a newer version
of
this Section
2017 Wisconsin Statutes & Annotations
Chapter 73. Tax appeals commission and department of revenue.
73.0306 Disregarded entities.
Universal Citation: WI Stat § 73.0306 (2017)
73.0306 Disregarded entities. With regard to a single-owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, any notice that the department of revenue sends to the owner or to the entity is considered a notice sent to both and both are liable for any amounts due as specified in the notice. This section applies to all laws administered by the department.
History: 2017 a. 58.
Disclaimer: These codes may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
