Sections Affected by Revisor's Corrections Not Published
Revisor's corrections under s. 13.93 (2m) (b), Stats., identified in this Wis. Adm. Register.
Sections affected by Revisor's corrections not published.
Subscriber's note: Please make corrections (manually) in your printed code. The affected sections are shown as corrected on the Internet site.
Corrections: NR 108.04(3)(b) The cross-reference to “ch. 144” is invalid. The correct cross-reference is “ch. 281”.
NR 110.01 Note The cross-reference to “ch. 144” is invalid. The correct cross-reference is “ch. 281”.
NR 110.01 Note The cross-reference to “s. 144.99” is invalid. The correct cross-reference is “s. 299.97”.
NR 114.14 (1) (h) The cross-reference to “ch. 144 or 147” is invalid. The correct cross-reference is “ch. 281 or
283”.
NR 131.06 (4) (e) The cross-reference to “s. 144.83 (2) (c) 8” is invalid. The correct cross-reference is “s. 293.13
(2) (c) 8”.
NR 131.06 (4) (e) The cross-reference “ss. 144.44 (4) (a) and 144.92 (2)” is invalid. The correct cross-reference
is “ss. 289.31 (1) and 293.91 (2)”.
NR 131.06 (4) (e) The cross-reference “chs. 30, 144 and 147” is invalid. The correct cross-reference is “chs. 30,
281 and 283”.
NR 162.22 (2) The cross-reference “ch. 144” is invalid. The correct cross-reference is “s. 281.98”.
NR 186.09 (4) (d) The cross-reference “ch. 144” is incorrect. The correct cross-reference is “chs. 287 and 289.”
N o t i c e of N o n a c q u i e s c e n c e
NOTICE OF NONACQUIESCENCE
Tax Appeals Commission
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BROWNING-FERRIS INDUSTRIES OF :
WISCONSIN, INC.
:
Petitioner, : NOTICE OF NONACQUIESCENCE
v. : Docket No. 97-S-282
WISCONSIN DEPARTMENT OF REVENUE, :
:
Respondent.
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Pursuant to s. 73.01 (4) (e) 2, Stats., the Respondent hereby gives notice that, although it is not appealing the Decision and Order of the Tax Appeals Commission rendered in the above-captioned matter dated January 13, 2000, it has adopted a position of nonacquiescence in regard to the Commission's Conclusion of Law, paragraph 3, and in regard to the Commission's opinion in said Decision and Order that Petitioner's intercompany transfers are not sales or purchases from a retailer within the meaning of ss. 77.51 (14) and 77.53 (1) and (2), Stats.; that Petitioner's entering the net book value of the transferred assets on its books is not remuneration or consideration for the subject intercompany transfers; and that the items of tangible personal property which Petitioner received by intercompany transfer are not subject to Wisconsin use tax. The effect of this action is that, although said Decision and Order is binding on the parties for the instant case, the Commission's conclusions of law, the rationale, and construction of statutes in the above-captioned case related to the issue of the intercompany transfers are not binding upon or required to be followed by the Respondent in other cases.
The State of Wisconsin
Department of Administration
Bureau of Integrated Document Services
Document Sales and Distribution Section
P.O. Box 7840
Dated Material. Please Do Not Delay!