73.16 General provision.
190 words·~1 min read·
/wi/chapter-73/73-16A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
73.16 General provision.
(1)Definitions. In this section:
(ab)“Combined group” has the meaning given in s. 71.255
(a).
(b)“Department” means the department of revenue.
(c)“Person who is a party to the determination” means a person who requests a determination for that person’s benefit, files a claim for a refund, or is assessed by the department, but not including any of the following:
1. A person who, on behalf of another person, requests a determination or a claim for a refund or appeals a determination.
2. A shareholder of a tax-option corporation, a member of a limited liability company, or a partner of a partnership, unless such an individual is named or identified in the determination, claim for a refund, or assessment.
3. An anonymous person who requests a determination.
(d)“Published” means prepared and issued for public distribution and does not include guidance on a private matter or issue.
(e)“Written guidance” means a written statement made by an employee of the department acting in an official capacity regarding a Wisconsin tax question to the person or the person’s representative.
(2)Relying on published guidance.