Wis. Admin. Code Department of Revenue Tax 9.06

Current through November 25, 2024

Section Tax 9.06 - Affixing of state revenue stamps

Tax stamps of the proper denomination shall be affixed to either the top or the bottom of each individual package of cigarettes, except that in the case of flat tins or other odd-sized containers the tax stamps shall be affixed to some portion of the flat surface of the container.

1-2-56; am. Register, June, 1975, No. 234, eff. 7-1-75; renum. (1) to be Tax 9.06 and am., r. (2), Register, August, 1996, No. 488, eff. 9-1-96.

Section Tax 9.06 interpretss. 139.32, Stats.

See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.65 for rulesrelating to the designated agent. See s. Tax 2.66 for rulesrelating to the payment of estimated taxes by combined groups. See s. Tax 2.67 for rulesrelating to the filing of a combined return.