Disregarded entities

Wis. Stat. § 73.0306
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
With regard to a single-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.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/73.0306Fetched: 10/7/2026