Register February 2024 No. 818
Chapter Tax 10
UNCLAIMED PROPERTY
Tax 10.01 Virtual currency.
Tax 10.01(1)(1)
A holder that is required to report and remit virtual currency to the department as provided under s.
177.0307, Stats., shall liquidate the virtual currency within 30 days prior to the November 1 due date of the report required under s.
177.0401, Stats.
Tax 10.01(2)
(2) A holder that meets the requirement in sub.
(1), and substantially complies with ss.
177.0501 and
177.0502, Stats., is considered to have delivered the virtual currency in good faith and is relieved of liability arising after payment and delivery of the virtual currency to the administrator.
Tax 10.01 History
History: CR 23-028: cr. Register February 2024 No. 818, eff. 3-1-24.
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