Wisconsin § 73.04 - Hearings, witnesses.
Full text of Wisconsin Wisconsin Statutes § 73.04 — Hearings, witnesses., with citation guidance and answers to common questions.
§ 73.04. Hearings, witnesses.
73.04(1) (1) Contempts. If any person unlawfully fails to obey any subpoena to appear before the department of revenue or before the tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall be reported to the attorney general and the department of justice shall institute contempt proceedings against such person. 73.04(2) (2) Fees. Officers who serve subpoenas, and witnesses attending hearings at the instance of the department, shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be charged to the proper appropriation for the department of revenue. 73.04(3) (3) Special investigations. The department of revenue may appoint any employee to act for it to investigate and make report to the department upon any matter upon which the department is required to act, and such employee shall have authority to hold hearings, administer oaths, take testimony and perform all other duties necessary to bring such matter before the department for final adjudication and determination. 73.04 Annotation A taxpayer subpoenaed by the Department of Revenue has limited discovery rights. State v. Beno, 99 Wis. 2d 77 , 298 N.W.2d 405 (Ct. App. 1980).
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 73.04
What does Wisconsin Statutes § 73.04 cover?
Section 73.04 ("Hearings, witnesses.") 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 § 73.04?
A common citation format is "Wisconsin Statutes § 73.04" (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 § 73.04 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.