Wis. Stat. § 73.0306
Current through Acts 2023-2024, ch. 272
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.
Wis. Stat. § 73.0306