139.83 Administration and enforcement. Sections 139.355, 139.365, 139.39 and 139.40, as they apply to the tax under subch. II, apply to the administration and enforcement of this subchapter.
History: 1981 c. 20; 1985 a. 302; 1991 a. 39.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 139 - Beverage and tobacco taxes.
139.02 - Fermented malt beverages tax.
139.035 - Wine shipped directly to individuals in this state.
139.05 - Payment of malt beverages tax.
139.06 - Liquor tax returns; exceptions.
139.08 - Powers and duties of the secretary of revenue.
139.092 - Audits; additional assessments; refunds.
139.10 - Refunds by secretary of administration.
139.18 - Presumptions from possession.
139.20 - Compulsory testimony.
139.26 - Prosecutions by attorney general.
139.30 - Cigarette tax; definitions.
139.31 - Tax imposed; exceptions.
139.315 - Cigarette inventory tax imposed; procedures.
139.321 - Unlawful possession of cigarettes.
139.323 - Refunds to Indian tribes.
139.325 - Agreements with Indian tribes.
139.36 - Refunds for unusable stamps.
139.362 - Bad debt deductions.
139.39 - Administration and enforcement.
139.395 - Theft of tax moneys.
139.40 - Seizure and confiscation.
139.41 - Place to place delivery.
139.44 - Interest and penalties.
139.45 - Prosecutions by attorney general.
139.76 - Imposition; exceptions.
139.77 - Distributors, monthly returns.
139.79 - Permits; distributor; subjobber.
139.801 - Bad debt deductions.
139.803 - Refunds to Indian tribes.
139.805 - Agreements with Indian tribes.
139.83 - Administration and enforcement.