Wis. Admin. Code Department of Revenue Tax 11.98
Section Tax 11.98 interpretss. 71.82(2) (b), 77.60(2) and 77.62, Stats.
The interpretations in s. Tax 11.98 are effective under the general sales and use tax law on and after September 1, 1969, except that the secretary could reduce the delinquent interest rate from 18% to 9% for determinations made prior to August 1, 1981.