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.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 73 - Tax appeals commission and department of revenue.
73.01 - Tax appeals commission.
73.015 - Review of determination of tax appeals commission.
73.02 - Distribution of money; income tax coordinator.
73.028 - Levy rate limits and debt conditions; rules.
73.03 - Powers and duties defined.
73.0302 - Liability for delinquent taxes.
73.0303 - Personal renewable fuel production.
73.0305 - Revenue limits calculations.
73.0306 - Disregarded entities.
73.035 - Private letter rulings.
73.05 - Assessment districts; supervisors; duties.
73.06 - Supervision of assessments; supervisors; appointments and duties.
73.07 - District offices, supplies, expenses.
73.09 - Assessor certification.
73.12 - Set off of payments to vendors.
73.13 - Reducing nondelinquent taxes.
73.15 - Hardware and software used to maintain medical records.