FrankGoortani/open-us-law huggingface dataset:
Wis. Stat. § 139.78 — WI Code / Chapter 139 / Section 139.78
Use tax.
Status: in_force

(1) Except as provided in sub. (1p) , a tax is imposed upon the use or storage by consumers of tobacco products in this state at the rate, for tobacco products, not including moist snuff, vapor products, cigars, and pipe tobacco, of 71 percent of the cost of the tobacco products and, for moist snuff, at the rate of 100 percent of the manufacturer’s established list price to distributors without diminution by volume or other discounts on domestic products. The tax imposed under this subsection on cigars shall not exceed an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are exempt from the tobacco products tax under s. 139.76 (2) .

(1m) A tax is imposed upon the use or storage by consumers of vapor products in this state at the rate of 5 cents per milliliter of the liquid or other substance based on the volume as listed by the manufacturer and at a proportionate rate for any other quantity or fractional part thereof. The tax does not apply if the tax imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor products are exempt from the vapor products tax under s. 139.76 (2) .

(1p) A tax is imposed upon the use or storage by consumers of cigars and pipe tobacco in this state at the rate and basis under s. 139.76 (1p) . The tax does not apply if the tax imposed by s. 139.76 (1p) on the cigars or pipe tobacco has been paid or if the cigars or pipe tobacco are exempt from the tax under s. 139.76 (2) .

(2) On or before the 15th day of each month, every consumer who during the preceding month has acquired title to or possession for use or storage in this state of tobacco products or vapor products upon which the tax imposed by s. 139.76 has not been paid shall file a return showing the quantity of tobacco products and vapor products acquired. At the time when the return is filed, the consumer shall pay the tax.

(3) If any return is not filed within the time specified in this section, a penalty of 5 percent of the tax, with an additional 5 percent for each additional 30 days or fraction thereof up to a maximum of 25 percent is imposed, but the penalty for failing to file timely shall not be less than $10. The department may for good cause shown extend the time for filing the return without penalty.

(4) Sections 139.30 to 139.44 relating to enforcement of the excise tax imposed by s. 139.31 apply to enforcement of the use tax imposed by this section.

History: 1981 c. 20 ; 1985 a. 332 ; 1987 a. 312 s. 17 ; 1991 a. 39 ; 1997 a. 27 ; 2001 a. 16 ; 2007 a. 20 ; 2009 a. 28 ; 2019 a. 9 ; 2023 a. 150 .
Wis. Stat. § 106.16 — WI Code / Chapter 106 / Section 106.16
Notification of position openings.
Status: in_force

(1) In this section:

(a) “Company” means any business operated for profit.

(b) “State agency” has the meaning given in s. 20.001 (1) .

(2) Any company that receives a loan or grant from a state agency or an authority under ch. 231 or 234 shall notify the department and the local workforce development board established under 29 USC 3122 , of any position in the company that is related to the project for which the grant or loan is received to be filled in this state within one year after receipt of the loan or grant. The company shall provide this notice at least 2 weeks prior to advertising the position.

(3) A state agency or an authority under ch. 231 or 234 shall notify the Wisconsin Economic Development Corporation if it makes a loan or grant to a company.

(4)

(a) The department shall, upon complaint by any person or on its own motion, investigate any allegation that a company has violated sub. (2) if the complaint is filed with the department no more than 300 days after the alleged violation occurred.

(b) If after investigation under par. (a) the department finds probable cause to believe that a company has violated sub. (2) , the department shall notify the company of the department’s finding of probable cause, of the actions specified under par. (d) that the department proposes to take and of the company’s right to request a hearing regarding the alleged violation of sub. (2) .

(c) A company that receives a notice under par. (b) may, within 30 days after the date of the notice, request a contested case hearing under s. 227.42 . If the department does not receive a request for a contested case hearing under s. 227.42 within 30 days after the date of the notice under par. (b) , the department shall issue a final decision that the company has violated sub. (2) and take the actions specified under par. (d) .

(d) If the department receives a request under par. (c) for a hearing, the department shall hold a hearing as provided under s. 227.44 . If, after hearing, the department finds that a company has violated sub. (2) , the department shall issue a final decision under s. 227.47 that the company has violated sub. (2) and shall order the company to take any remedial action that the department considers appropriate based on the severity of the noncompliance with sub. (2) .

History: 1985 a. 285 , 332 ; 1987 a. 27 , 399 ; 1991 a. 39 ; 1995 a. 27 ss. 3716 and 9116 (5) ; Stats. 1995 s. 106.16; 1999 a. 9 ; 2011 a. 32 ; 2025 a. 139 .
Wis. Stat. § 119.22 — WI Code / Chapter 119 / Section 119.22
Sex discrimination in physical education or physical training prohibited.
Status: in_force

Except as provided in s. 120.13 (37m) , courses in physical education or physical training may not discriminate on the basis of sex in the provision of necessary facilities, equipment, instruction or financial support, or the opportunity to participate in any physical education or training activity as provided in 20 USC 1681 et seq.

History: 1971 c. 219 , 307 , 336 ; 1973 c. 188 ; 1977 c. 284 ; 1979 c. 53 ; 1983 a. 36 , 412 ; 2005 a. 346 ; 2007 a. 97 .
Wis. Stat. § 895.514 — WI Code / Chapter 895 / Section 895.514
Civil liability exemption; Health Insurance Risk-Sharing Plan and Authority.
Status: in_force

(1) In this section:

(a) “Authority” means the Health Insurance Risk-Sharing Plan Authority established under subch. III of ch. 149 , 2011 stats.

(b) “Board” means the board of directors of the authority.

(c) “Commissioner” means the commissioner of insurance of this state.

(d) “Plan” means the health care insurance plan established under subch. II of ch. 149 , 2011 stats.

(2) No cause of action of any nature may arise against, and no liability may be imposed upon, the authority, plan, or board; or any agent, employee, or director of any of them; or insurers participating in the plan; or the commissioner; or any agent, employee, or representative of the commissioner, for any act or omission by any of them in the performance of their powers and duties under ch. 149 , 2011 stats., under 2013 Wisconsin Act 20 , section 9122 (1L) , or under 2013 Wisconsin Act 116 , section 32 (1) (b) , unless the person asserting liability proves that the act or omission constitutes willful misconduct.

(3)

(a) Except as provided in 2013 Wisconsin Act 20 , section 9122 (1L) , and 2013 Wisconsin Act 116 , section 32 (1) (b) , neither the state nor any political subdivision of the state nor any officer, employee, or agent of the state or a political subdivision acting within the scope of employment or agency is liable for any debt, obligation, act, or omission of the authority.

(b) All of the expenses incurred by the authority, or the commissioner, or any agent, employee, or representative of the commissioner, in exercising its duties and powers under ch. 149 , 2011 stats., under 2013 Wisconsin Act 20 , section 9122 (1L) , or under 2013 Wisconsin Act 116 , section 32 (1) (b) , shall be payable only from funds of the authority.

History: 2013 a. 20 , 116 ; 2015 a. 55 , 85 .
Wis. Stat. § 181.0727 — WI Code / Chapter 181 / Section 181.0727
Acceptance of instruments showing member action.
Status: in_force

(1) When name corresponds to member. If the name signed on a vote, consent, waiver, or proxy appointment corresponds to the name of a member, the corporation if acting in good faith is entitled to accept the vote, consent, waiver, or proxy appointment and give it effect as the act of the member.

(2) When name does not correspond to member. If the name signed on a vote, consent, waiver, or proxy appointment does not correspond to the record name of a member, the corporation if acting in good faith is nevertheless entitled to accept the vote, consent, waiver, or proxy appointment and give it effect as the act of the member if any of the following conditions exists:

(a) The member is an entity and the name signed purports to be that of an officer or agent of the entity.

(b) The name signed purports to be that of an attorney-in-fact of the member and if the corporation requests, evidence acceptable to the corporation of the signatory’s authority to sign for the member has been presented with respect to the vote, consent, waiver, or proxy appointment.

(c) Two or more persons hold the membership as cotenants or fiduciaries and the name signed purports to be the name of at least one of the coholders and the person signing appears to be acting on behalf of all of the coholders.

(3) When corporation is entitled to reject. The corporation is entitled to reject a vote, consent, waiver, or proxy appointment if the secretary or other officer or agent authorized to tabulate votes, acting in good faith, has reasonable basis for doubt about the validity of the signature on it or about the signatory’s authority to sign for the member.

(4) Liability. The corporation and its officer or agent who accepts or rejects a vote, consent, waiver, or proxy appointment in good faith and in accordance with the standards of this section are not liable in damages to the member for the consequences of the acceptance or rejection.

(5) Validity of action. Corporate action based on the acceptance or rejection of a vote, consent, waiver, or proxy appointment under this section is valid unless a court of competent jurisdiction determines otherwise.

History: 1997 a. 79 .
Wis. Stat. § 16.412 — WI Code / Chapter 16 / Section 16.412
Agency payments.
Status: in_force

At the request of any agency, the secretary may authorize the processing of specified regular periodic payments through the use of money transfer techniques including, without limitation because of enumeration, direct deposit, electronic funds transfer, and automated clearinghouse procedures.

History: 1981 c. 20 ; 2003 a. 33 .
Wis. Stat. § 35.265 — WI Code / Chapter 35 / Section 35.265
State budget, copies.
Status: in_force

The governor may issue not to exceed 1,000 copies of the state budget report and as many copies of the budget report in brief as the governor determines to be necessary. The cost of these reports shall be charged to the department. After making the required distribution of the state budget report to the executive and legislative agencies and members of the legislature, the remaining copies may be sold to individuals at a price which does not exceed the costs per copy of printing, postage and handling. Revenues collected by the department under this section shall be deposited in the general fund.

History: 1977 c. 29 , 418 ; 1981 c. 27 ; 1983 a. 27 .
Wis. Stat. § 407.307 — WI Code / Chapter 407 / Section 407.307
Lien of carrier.
Status: in_force

(1) A carrier has a lien on the goods covered by a bill of lading or on the proceeds thereof in its possession for charges after the date of the carrier’s receipt of the goods for storage or transportation, including demurrage and terminal charges, and for expenses necessary for preservation of the goods incident to their transportation or reasonably incurred in their sale pursuant to law. However, against a purchaser for value of a negotiable bill of lading, a carrier’s lien is limited to charges stated in the bill or the applicable tariffs or, if no charges are stated, a reasonable charge.

(2) A lien for charges and expenses under sub. (1) on goods that the carrier was required by law to receive for transportation is effective against the consignor or any person entitled to the goods unless the carrier had notice that the consignor lacked authority to subject the goods to those charges and expenses. Any other lien under sub. (1) is effective against the consignor and any person that permitted the bailor to have control or possession of the goods unless the carrier had notice that the bailor lacked authority.

(3) A carrier loses its lien on any goods that it voluntarily delivers or unjustifiably refuses to deliver.

History: 2009 a. 322 .
Wis. Stat. § 70.19 — WI Code / Chapter 70 / Section 70.19
Assessment, how made; liability and rights of representative.
Status: in_force

(1) For assessments made before January 1, 2024, when personal property is assessed under s. 70.18 (1) to a person in charge or possession of the personal property other than the owner, the assessment of that personal property shall be entered upon the assessment roll separately from the assessment of that person’s own personal property, adding to the person’s name upon the tax roll words briefly indicating that the assessment is made to the person as the person in charge or possession of the property. The failure to enter the assessment separately or to indicate the representative capacity or other relationship of the person assessed shall not affect the validity of the assessment.

(2) For assessments made before January 1, 2024, the person assessed under sub. (1) and s. 70.18 (1) is personally liable for the tax on the property. The person assessed under sub. (1) and s. 70.18 (1) has a personal right of action against the owner of the property for the amount of the taxes; has a lien for that amount upon the property with the rights and remedies for the preservation and enforcement of that lien as provided in ss. 779.45 and 779.48 ; and is entitled to retain possession of the property until the owner of the property pays the tax on the property or reimburses the person assessed for the tax. The lien and right of possession relate back and exist from the time that the assessment is made, but may be released and discharged by giving to the person assessed such undertaking or other indemnity as the person accepts or by giving the person assessed a bond in the amount and with the sureties as is directed and approved by the circuit court of the county in which the property is assessed, upon 8 days’ notice to the person assessed. The bond shall be conditioned to hold the person assessed free and harmless from all costs, expense, liability, or damage by reason of the assessment.

History: 1975 c. 94 s. 91 (13) ; 1975 c. 199 ; 1977 c. 449 ; 1979 c. 32 s. 92 (9) ; 2001 a. 102 ; 2023 a. 12 .
Wis. Stat. § 703.28 — WI Code / Chapter 703 / Section 703.28
Removal from provisions of this chapter.
Status: in_force

(1) All of the unit owners may remove all or any part of the property from the provisions of this chapter by a removal instrument, duly recorded, provided that the holders of all liens affecting any of the units consent thereto or agree, in either case by instruments duly recorded, that their liens be transferred to the percentage of the undivided interest of the unit owner in the property.

(1m) Before a certified survey map, condominium plat, subdivision plat or other plat may be recorded and filed for property that is subject to a condominium declaration, the condominium shall first be removed from the provisions of this chapter by recording a removal instrument. This subsection does not apply to a merger or consolidation under s. 703.275 .

(2) Upon removal of any property from this chapter, the property shall be deemed to be owned in common by the unit owners. The undivided interest in the property owned in common which appertains to each unit owner shall be the percentage of undivided interest previously owned by the owner in the common elements.

History: 1977 c. 407 ; 1997 a. 333 ; 1999 a. 96 ; 2021 a. 168 ; 2025 a. 129 .
Wis. Stat. § 77.94 — WI Code / Chapter 77 / Section 77.94
Surcharge determination.
Status: in_force

The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.

History: 1989 a. 335 ; 1991 a. 39 , 60 ; 1993 a. 16 ; 1999 a. 9 ; 2001 a. 16 ; 2013 a. 20 ; 2025 a. 137 .
Wis. Stat. § 1.09 — WI Code / Chapter 1 / Section 1.09
Seat of government.
Status: in_force

Be it enacted by the council and house of representatives of the territory of Wisconsin, that the seat of government of the territory of Wisconsin, be and the same is located and established at the town of Madison, between the 3rd and 4th of the 4 lakes, on the corner of sections 13, 14, 23 and 24 in township 7, north, of range 9, east.
Wis. Stat. § 231.15 — WI Code / Chapter 231 / Section 231.15
Rights of bondholders.
Status: in_force

Any holder of bonds issued under this chapter or a trustee under a trust agreement, trust indenture, indenture of mortgage or deed of trust entered into under this chapter, except to the extent that their rights are restricted by any bond resolution, may, by any suitable form of legal proceedings, protect and enforce any rights under the laws of this state or granted by the bond resolution. Such rights include the right to compel the performance of all duties of the authority required by this chapter or the bond resolution; to enjoin unlawful activities; and in the event of default with respect to the payment of any principal of, premium, if any, and interest on any bond or in the performance of any covenant or agreement on the part of the authority in the bond resolution, to apply to a court to appoint a receiver to administer and operate the projects, the revenues of which are pledged to the payment of principal of, premium, if any, and interest on such bonds, with full power to pay, and to provide for payment of, principal of, premium, if any, and interest on such bonds, and with such powers, subject to the direction of the court, as are permitted by law and are accorded receivers, excluding any power to pledge additional revenues of the authority to the payment of such principal, premium and interest.

History: 1973 c. 304 .
Wis. Stat. § 31.07 — WI Code / Chapter 31 / Section 31.07
Applications for permits to operate and maintain existing dams.
Status: in_force

Any person, firm, corporation or municipality desiring a permit to operate and maintain a dam constructed in or across navigable waters without legislative permission prior to July 10, 1915, shall file with the department a written application therefor setting forth:

(1) The name of the navigable waters in or across which such dam was constructed and a specific description of the dam site.

(2) The year in which the construction of the dam was completed, and a detailed description of the dam and equipment, including the maximum height or head of water that may be maintained thereby and the kind and character of material of which the dam is constructed.

(3) The purpose for which the dam was theretofore operated and is operated at the time application hereunder is made, and the purpose for which it is proposed to operate and maintain the dam.

(4) The approximate amount of hydraulic power developed thereby.

(5) The name of the city, village or town in which the dam site is located and the name of the nearest existing dam above and below the dam site.

(6) Such additional information of any nature whatsoever as may be required by the department.

History: 1993 a. 246 .
Wis. Stat. § 188.235 — WI Code / Chapter 188 / Section 188.235
Corporate powers of the Army and Navy Union of the U.S.A.
Status: in_force

(1) Any post, county or district council or department of the Army and Navy Union of the U.S.A. organized in this state pursuant to the constitution, bylaws and rules and regulations of said organization shall have full corporate powers to transact business in this state and to take over the assets and liabilities of the existing posts, units, county or district councils or departments upon filing with the department of financial institutions a statement of its intent to do so and a full and complete list of its duly elected officers. By so doing such organization shall become a body corporate. No filing fee shall be charged by the department of financial institutions.

(2) All acts done by any post, unit, county or district council or department so incorporated or its constituted authorities shall be considered acts of said post, unit, county or district council or department as a body corporate and no personal liability shall attach to any member thereof.

(3) Sections 180.0203 and 181.0203 shall not apply to corporations organized under this section. In the execution of any conveyance or encumbrance by such corporation the post, county or district or department commander and the post, county or district council or department adjutant, or like or similar officers, shall have the powers and duties granted to presidents and secretaries respectively under s. 706.03 (2) and (3) .

History: 1989 a. 303 ; 1995 a. 27 ; 1997 a. 79 .
Wis. Stat. § 553.74 — WI Code / Chapter 553 / Section 553.74
Open records; publication.
Status: in_force

All notifications and other papers and documents filed with the division under this chapter shall be open to public inspection in accordance with rules adopted by the division. The division may publish any information filed with or obtained by the division, if, in the judgment of the division, such action is in the public interest.

History: 1971 c. 241 ; 1981 c. 54 ss. 30 , 32 ; 1995 a. 27 , 364 .
Wis. Stat. § 769.703 — WI Code / Chapter 769 / Section 769.703
Relationship of governmental entity to United States central authority.
Status: in_force

The department is recognized as the agency designated by the United States central authority to perform specific functions under the convention.

History: 2009 a. 321 ; 2015 a. 82 s. 12 .
Wis. Stat. § 180.0727 — WI Code / Chapter 180 / Section 180.0727
Greater or lower quorum or greater voting requirements.
Status: in_force

(1) The articles of incorporation may provide, or authorize the bylaws under s. 180.1021 to provide, for a greater or lower quorum requirement or a greater voting requirement for shareholders or voting groups of shareholders than is provided by this chapter.

(2) An amendment to the articles of incorporation that adds, changes or deletes a greater or lower quorum requirement or a greater voting requirement must meet the same quorum requirement and be adopted by the same vote and voting groups required to take action under the quorum and voting requirements then in effect.

History: 1989 a. 303 .