Wisconsin § 73.0306 - Disregarded entities.
Full text of Wisconsin Wisconsin Statutes § 73.0306 — Disregarded entities., with citation guidance and answers to common questions.
§ 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. 73.0306 History History: 2017 a. 58 .
Frequently Asked Questions About Wisconsin § 73.0306
What does Wisconsin Statutes § 73.0306 cover?
Section 73.0306 ("Disregarded entities.") 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 § 73.0306?
A common citation format is "Wisconsin Statutes § 73.0306" (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 § 73.0306 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.