Wis. Admin. Code Tax § 15.01

Current through July 29, 2024

Section Tax 15.01 - Definition of a conveyance

Option contracts or agreements that provide for the right of first refusal of purchasing an interest in real estate are not conveyances within the scope of s. 77.21(1), Stats.

Wis. Admin. Code Department of Revenue § Tax 15.01

Cr. Register, December, 1981, No. 312, eff. 1-1-82.

This section interprets s. 77.21, Stats.