Wis. Admin. Code Department of Revenue Tax 2.99
Section Tax 2.99 interpretss. 71.07(3n), 71.28(3n), and 71.47(3n), Stats.
Sections 71.07(3n), 71.28(3n), and 71.47(3n), Stats., were created by 2003 Wis. Act 135, effective for taxable years that begin after December 31, 2003, and before January 1, 2010.