Wisconsin § 139.322 - Security.
Full text of Wisconsin Wisconsin Statutes § 139.322 — Security., with citation guidance and answers to common questions.
§ 139.322. Security.
139.322(1) (1) The secretary may require any person who has not paid the tax under s. 139.31 (1) or who has failed timely to file a report for that tax to place with the department security in the amount that the secretary determines. That security may be a surety bond that is payable to this state and that is in the form prescribed by the secretary. 139.322(2) (2) The secretary may refuse to issue a permit to, and may revoke the permit of, any person who is required to place security with the department under sub. (1) and fails to do so. 139.322(3) (3) The department may not pay interest on security placed with the department under sub. (1) . 139.322(4) (4) After giving 10 days’ notice, the secretary may recover any tax, interest, penalties and other charges due the department from the security of any person who is delinquent under this subchapter. 139.322 History History: 1993 a. 16 .
Frequently Asked Questions About Wisconsin § 139.322
What does Wisconsin Statutes § 139.322 cover?
Section 139.322 ("Security.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 139.322?
A common citation format is "Wisconsin Statutes § 139.322" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 139.322 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.