Wisconsin § 40.015 - Compliance with federal tax laws.
Full text of Wisconsin Wisconsin Statutes § 40.015 — Compliance with federal tax laws., with citation guidance and answers to common questions.
§ 40.015. Compliance with federal tax laws.
40.015(1) (1) The Wisconsin retirement system is established as a governmental plan and as a qualified plan for federal income tax purposes under the Internal Revenue Code and shall be so maintained and administered. 40.015(2) (2) No benefit plan authorized under this chapter may be administered in a manner which violates an Internal Revenue Code provision that authorizes or regulates that benefit plan or which would cause an otherwise tax exempt benefit to become taxable under the Internal Revenue Code. 40.015(3) (3) For the purposes of compliance with the Internal Revenue Code, the plan year is January 1 through December 31. 40.015 History History: 1995 a. 302 ; 2013 a. 20 .
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 40.015
What does Wisconsin Statutes § 40.015 cover?
Section 40.015 ("Compliance with federal tax laws.") 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 § 40.015?
A common citation format is "Wisconsin Statutes § 40.015" (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 § 40.015 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.