Code · Wisconsin · Chapter 73 — Tax appeals commission and department of revenue

73.0306 Disregarded entities.

69 words·~1 min read·/wi/chapter-73/73-0306

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.