Wisconsin § 139.10 - Refunds by secretary of administration.
Full text of Wisconsin Wisconsin Statutes § 139.10 — Refunds by secretary of administration., with citation guidance and answers to common questions.
§ 139.10. Refunds by secretary of administration.
139.10(1) (1) On the certificate of the secretary, the secretary of administration shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt beverages which are spoiled or unfit to drink and the tax paid on fermented malt beverages sold to the U.S. armed forces or the secretary may make allowance of the amount of the tax. 139.10(2) (2) When the tax has been paid on intoxicating liquor supplied to hospitals for hospital or medicinal purposes, or on alcohol supplied to institutions of learning or museums for nonbeverage purposes, the purchaser shall, upon application to the secretary, be entitled to a refund of the tax. 139.10(3) (3) The secretary shall prescribe the method of proof and the forms of application for refund or allowance. 139.10 History History: 1985 a. 120 ; 1995 a. 225 ; 2003 a. 33 . 139.10 Cross-reference Cross-reference: See also ss. Tax 7.01 and 8.04 , Wis. adm. code.
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 139.10
What does Wisconsin Statutes § 139.10 cover?
Section 139.10 ("Refunds by secretary of administration.") 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 § 139.10?
A common citation format is "Wisconsin Statutes § 139.10" (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 § 139.10 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.