Wis. Admin. Code Tax § 8.66

Current through July 29, 2024

Section Tax 8.66 - Merchandise on collateral

No manufacturer, rectifier or wholesaler shall place untaxed intoxicating liquor as collateral or security to a loan unless the untaxed liquor used for this purpose is placed in a licensed alcohol beverage warehouse.

Wis. Admin. Code Department of Revenue § Tax 8.66

1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, June, 1983, No. 330, eff. 7-1-83; am. Register, July, 1990, No. 415, eff. 8-1-90.

This section interprets s. 139.06(1), Stats.