CHAPTER 139
BEVERAGE, CONTROLLED SUBSTANCES AND TOBACCO TAXES
SUBCHAPTER I
BEVERAGE TAXES
139.01 Definitions.
139.02 Fermented malt beverages tax.
139.03 Liquor tax.
139.035 Wine shipped directly to individuals in this state.
139.04 Exclusions.
139.05 Payment of malt beverages tax.
139.06 Liquor tax returns; exceptions.
139.08 Powers and duties of the secretary of revenue.
139.09 Registration.
139.092 Audits; additional assessments; refunds.
139.094 Appeals.
139.096 Failure to file.
139.10 Refunds by secretary of administration.
139.11 Records and reports.
139.115 Collection.
139.18 Presumptions from possession.
139.20 Compulsory testimony.
139.22 Confiscation.
139.25 Penalties.
139.26 Prosecutions by attorney general.
SUBCHAPTER II
CIGARETTE TAXES
139.30 Cigarette tax; definitions.
139.31 Tax imposed; exceptions.
139.315 Cigarette inventory tax imposed; procedures.
139.32 Payment of taxes.
139.321 Unlawful possession of cigarettes.
139.322 Security.
139.323 Refunds to Indian tribes.
139.325 Agreements with Indian tribes.
139.33 Use tax.
139.34 Permits required.
139.345 Direct marketing.
139.35 Stamps.
139.355 Appeals.
139.36 Refunds for unusable stamps.
139.362 Bad debt deductions.
139.363 Preferred claims.
139.365 Other refunds.
139.37 Salespersons.
139.38 Records, returns.
139.39 Administration and enforcement.
139.395 Theft of tax moneys.
139.40 Seizure and confiscation.
139.41 Place to place delivery.
139.42 Nuisance.
139.43 Statewide concern.
139.44 Interest and penalties.
139.45 Prosecutions by attorney general.
139.46 Lists.
SUBCHAPTER III
TOBACCO PRODUCTS TAX
139.75 Definitions.
139.76 Imposition; exceptions.
139.77 Distributors, monthly returns.
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This is an archival version of the Wis. Stats. database for 2011. See Are the Statutes on this Website Official?