73.0306 Disregarded entities. With regard to a single-
Updated 23-24 Wis. Stats.
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owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, any notice that the department of revenue sends to the owner or to the entity is considered a notice sent to both and both are liable for any amounts due as specified in the notice. This section applies to all laws administered by the department. History: 2017 a. 58.