FrankGoortani/open-us-law huggingface dataset:
Wis. Stat. § 701.1135 — WI Code / Chapter 701 / Section 701.1135
Adjustments between principal and income because of taxes.
Status: in_force

(1) A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries which arise from:

(a) Elections and decisions, other than those described in sub. (2) , that the fiduciary makes from time to time regarding tax matters.

(b) An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust.

(c) The ownership by an estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate or trust or of a beneficiary.

(2) If the amount of an estate tax marital deduction or charitable contribution deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting it for estate tax purposes, and as a result estate taxes paid from principal are increased and income taxes paid by an estate, trust, or beneficiary are decreased, each estate, trust, or beneficiary that benefits from the decrease in income tax shall reimburse the principal from which the increase in estate tax is paid. The total reimbursement must equal the increase in the estate tax to the extent that the principal used to pay the increase would have qualified for a marital deduction or charitable contribution deduction but for the payment. The proportionate share of the reimbursement for each estate, trust, or beneficiary whose income taxes are reduced must be the same as its proportionate share of the total decrease in income tax. An estate or trust shall reimburse principal from income.

History: 2013 a. 92 s. 290 .
Wis. Stat. § 236.30 — WI Code / Chapter 236 / Section 236.30
Forfeiture for improper recording.
Status: in_force

Any person causing his or her final plat to be recorded without submitting such plat for approval as herein required, or who shall fail to present the same for record within the time prescribed after approval, shall forfeit not less than $100, nor more than $1,000 to each municipality, town or county wherein such final plat should have been submitted.

History: 1979 c. 248 s. 25 (5) .
Wis. Stat. § 440.90 — WI Code / Chapter 440 / Section 440.90
Definitions.
Status: in_force

In this subchapter:

(1b) “Board” means the cemetery board.

(1c) “Business day” has the meaning given in s. 421.301 (6) .

(2) “Cemetery authority” has the meaning given in s. 157.061 (2) .

(3) “Cemetery services and merchandise” has the meaning given in s. 157.061 (3) .

(4) “Human remains” has the meaning given in s. 157.061 (8) .

(4m) “Licensed cemetery authority” means a cemetery authority that is licensed under s. 440.91 (1) .

(4r) “Licensee” means a person licensed under this subchapter.

(5) “Mausoleum” has the meaning given in s. 157.061 (9) .

(6) “Mausoleum space” has the meaning given in s. 157.061 (10) .

(6m) “Payment of principal” has the meaning given in s. 157.061 (11r) .

(7) “Preneed sales contract” has the meaning given in s. 157.061 (12) .

(8) “Preneed seller” means an individual who sells or solicits the sale of cemetery services and merchandise or an undeveloped space under a preneed sales contract or, if such an individual is employed by or acting as an agent for a cemetery authority or any other person, the cemetery authority or other person.

(9) “Preneed trust fund” has the meaning given in s. 157.061 (13) .

(10) “Public mausoleum” has the meaning given in s. 157.061 (14) .

(11) “Sale” has the meaning given in s. 157.061 (16) .

(12) “Undeveloped space” has the meaning given in s. 157.061 (17) .

(13) “Warehouse” means a place of storage for cemetery merchandise sold under a preneed sales contract.

(14) “Wholesale cost ratio” means the actual cost to a preneed seller to supply and deliver cemetery services and merchandise or to construct an undeveloped space divided by the price paid by the purchaser, excluding sales tax, finance or interest charges, administrative fees, and insurance premiums.

History: 1989 a. 307 ; 2005 a. 25 ; 2015 a. 237 ; 2017 a. 365 s. 110 .
Wis. Stat. § 347.18 — WI Code / Chapter 347 / Section 347.18
Mounting of clearance lamps and reflectors.
Status: in_force

(1) Whenever s. 347.16 requires any reflector to be displayed upon a vehicle, each such reflector shall be mounted at a height not less than 16 inches nor more than 60 inches above the ground on which the vehicle stands. On vehicles which are more than 80 inches wide, the front and rear reflectors shall be mounted so as to indicate as nearly as possible the extreme width of the vehicle. Any required red reflector on the rear of a vehicle may be incorporated with the tail lamp but such reflector shall meet all the other reflector requirements of this chapter.

(2) Whenever this chapter requires a vehicle to be equipped with clearance lamps, such lamps shall be mounted in such a manner as to indicate the extreme width of the vehicle and as near to the top thereof as practicable except that when rear identification lamps are mounted at the extreme height of the vehicle, rear clearance lamps may be mounted at optional heights.

History: 1975 c. 121 .
Wis. Stat. § 343.303 — WI Code / Chapter 343 / Section 343.303
Preliminary screening test.
Status: in_force

If a law enforcement officer has probable cause to believe that the person is violating or has violated s. 346.63 (1) or (2m) or a local ordinance in conformity therewith, or s. 346.63 (2) or (6) or 940.25 or s. 940.09 where the offense involved the use of a vehicle, or if the officer detects any presence of alcohol, a controlled substance, controlled substance analog or other drug, or a combination thereof, on a person driving or operating or on duty time with respect to a commercial motor vehicle or has reason to believe that the person is violating or has violated s. 346.63 (7) or a local ordinance in conformity therewith, the officer, prior to an arrest, may request the person to provide a sample of his or her breath or oral fluids, or both, for a preliminary screening test using a device approved by the department for this purpose. The result of this preliminary screening test may be used by the law enforcement officer for the purpose of deciding whether or not the person shall be arrested for a violation of s. 346.63 (1) , (2m) , (5) or (7) or a local ordinance in conformity therewith, or s. 346.63 (2) or (6) , 940.09 (1) or 940.25 and whether or not to require or request chemical tests as authorized under s. 343.305 (3) . The result of the preliminary screening test shall not be admissible in any action or proceeding except to show probable cause for an arrest, if the arrest is challenged, or to prove that a chemical test was properly required or requested of a person under s. 343.305 (3) . Following the screening test, additional tests may be required or requested of the driver under s. 343.305 (3) . The general penalty provision under s. 939.61 (1) does not apply to a refusal to take a preliminary screening test. A law enforcement officer may collect and retain a sample of a person’s oral fluids only to the extent necessary to perform a preliminary screening test under this section and shall destroy the sample, or return the sample to the person, after conducting the preliminary screening test. A law enforcement officer may not collect or retain a sample of a person’s oral fluids under this section for any purpose other than a preliminary screening test.

History: 1981 c. 20 ; 1985 a. 32 s. 3 ; 1985 a. 337 ; 1987 a. 3 ; 1989 a. 105 ; 1991 a. 277 ; 1995 a. 448 ; 2025 a. 99 .
Wis. Stat. § 49.76 — WI Code / Chapter 49 / Section 49.76
Department duties relating to hunger prevention.
Status: in_force

The department shall do all of the following:

(1) Annually review existing public and private activities within the state relating to hunger prevention.

(2) Advise the department of public instruction and any other relevant state agency on the use of state and federal resources and on the provision and administration of programs for hunger prevention.

(4) Develop an annual plan that documents areas of hunger and populations experiencing hunger within this state and that recommends strategies and state and federal policy changes to address hunger in these areas and populations.

(5) Submit, by December 31 annually, the plan developed under sub. (4) to the governor, superintendent of public instruction and the appropriate standing committees under s. 13.172 (3) .

History: 2009 a. 28 s. 1220 ; Stats. 2009 s. 49.76.
Wis. Stat. § 50.56 — WI Code / Chapter 50 / Section 50.56
Applicability.
Status: in_force

(1) Any of the following facilities or entities is not required to obtain licensure or a certificate of approval under the following statutes or to pay license fees under the following statutes if all of the services of the facility or entity are provided as a part of a rural medical center that holds a valid license under this subchapter:

(a) A hospital, under ss. 50.135 (2) (a) and (b) and 50.35 .

(b) A nursing home, under ss. 50.03 (1) and 50.135 (2) (a) and (b) .

(c) A hospice, under ss. 50.92 (1) and 50.93 (1) (c) .

(d) A home health agency, under s. 50.49 (2) (b) and (8) .

(2) Subsection (1) may not be construed to apply to limit the authority of the department to develop, establish or enforce any statutes and rules for the care, treatment, health, safety, rights, welfare and comfort of patients or residents of facilities or entities that are specified in sub. (1) (a) to (d) and for the construction, general hygiene, maintenance or operation of those facilities or entities.

(3) Notwithstanding sub. (2) , insofar as a conflict exists between this subchapter, or the rules promulgated under this subchapter, and subch. I , II or VI , or the rules promulgated under subch. I , II or VI , the provisions of this subchapter and the rules promulgated under this subchapter control.

(4) This subchapter may not be construed to limit a health care service that is included in a rural medical center from any tax-exempt financing or reimbursement, insurance, payment for services or other advantage for which a health care service that is not included in a rural medical center is eligible.

History: 1995 a. 98 ; 1997 a. 27 , 237 ; 2015 a. 265 .
Wis. Stat. § 974.02 — WI Code / Chapter 974 / Section 974.02
Appeals and postconviction relief in criminal cases.
Status: in_force

(1) A motion for postconviction relief other than under s. 974.06 or 974.07 (2) by the defendant in a criminal case shall be made in the time and manner provided in s. 809.30 . An appeal by the defendant in a criminal case from a judgment of conviction or from an order denying a postconviction motion or from both shall be taken in the time and manner provided in ss. 808.04 (3) and 809.30 . An appeal of an order or judgment on habeas corpus remanding to custody a prisoner committed for trial under s. 970.03 shall be taken under ss. 808.03 (2) and 809.50 , with notice to the attorney general and the district attorney and opportunity for them to be heard.

(2) An appellant is not required to file a postconviction motion in the trial court prior to an appeal if the grounds are sufficiency of the evidence or issues previously raised.

History: 1971 c. 298 ; 1977 c. 187 ; 1977 c. 418 s. 929 (8m) ; 1979 c. 32 ; 1983 a. 27 , 219 ; 2001 a. 16 ; 2003 a. 326 .
Wis. Stat. § 39.53 — WI Code / Chapter 39 / Section 39.53
Information for students relating to higher education costs.
Status: in_force

(1) Definition. In this section, “institution of higher education” means an institution or college campus within the University of Wisconsin System, a technical college under ch. 38 , or any private postsecondary institution located in this state that provides an educational program for which it awards an associate degree or higher.

(2) Student letter.

(a) An institution of higher education shall annually provide a letter to all students to inform them of the cost of their education. Subject to par. (c) , the letter shall include all of the following:

1. For each student loan obtained by the student for which the student loan funds are distributed by the institution as part of the student’s financial aid package, all of the following information with respect to that loan:

a. The total amount of debt accrued under the loan to date.

b. The interest rate applicable to the loan.

c. Standard repayment terms for the type of loan.

d. The estimated monthly payment due under the loan when the repayment period commences.

e. The total projected amount of interest to be paid over the term of the loan.

f. The total projected amount, including both principal and interest, to be paid over the term of the loan.

2. The estimated total cost of attendance at the institution of higher education for the academic year, including actual or estimated costs of tuition, fees, and room and board.

3. The cumulative amount of each of the following, stated separately, that the student receives through the institution as part of the student’s financial aid package:

a. State grants.

b. Federal grants.

c. Institutional grants.

4. Identification of resources for students to learn more about student loans and identification of other financial literacy sources.

(b) The letter under par. (a) shall be provided to each student at the beginning of the academic year. Whenever possible, the letter shall be transmitted to the student electronically, but the institution of higher education shall provide a printed copy of the letter delivered by hand, mail, facsimile transmission, commercial delivery, or other suitable means if the student does not have the ability to receive the letter electronically.

(c) The letter under par. (a) is required to include the information specified in par. (a) 1. for a student loan obtained from a private lender only to the extent that the institution of higher education has received this information from the private lender or loan servicer.

(3) Financial literacy. Each institution of higher education shall provide to newly entering students information on financial literacy within the student’s first semester of enrollment.

History: 2015 a. 284 .
Wis. Stat. § 893.71 — WI Code / Chapter 893 / Section 893.71
County seat; contesting change.
Status: in_force

An action or proceeding to test the validity of a change of any county seat shall be commenced within 3 years after the date of the publication of the governor’s proclamation of such change or be barred. Every defense founded upon the invalidity of any such change must be interposed within 3 years after the date of the aforesaid publication, and the time of commencement of the action or proceeding to which any such defense is made shall be deemed the time when such defense is interposed.

History: 1979 c. 323 .
Wis. Stat. § 480.02 — WI Code / Chapter 480 / Section 480.02
Applicability.
Status: in_force

(1) This chapter applies after February 28, 1995.

(2) This chapter does not apply to any of the following:

(a) An auction conducted by or under the direction of an official of the United States or of this state or a county, city, village or town in this state.

(b) An auction required by a court order or judgment.

(c) A sale of goods or real estate required by law to be a sale by auction.

(d) An auction conducted by the owner of the goods or real estate for sale if the owner has held the goods or real estate for his or her personal use for at least one year immediately preceding the date of the auction.

(e) An auction conducted by or under the direction of a religious, fraternal or benevolent society, a school or a nonprofit organization.

(f) An auction conducted by or under the direction of a political organization or candidate if the proceeds of the auction will be used for political purposes.

(g) An auction in which the total appraised value of the goods or services for sale is less than $500.

(h) Fur auctions and fur auctioneers licensed by the department of natural resources under ch. 29 .

(i) Motor vehicle auction dealers licensed by the department of transportation under subch. VIII of ch. 218 .

(j) A person, other than a licensee as defined in s. 452.01 (5) , who conducts an auction, or manages or has primary responsibility for handling sales proceeds, downpayments, earnest money deposits or other trust funds received at or as a result of an auction, while lawfully practicing within the scope of a license, permit or certificate granted to that person by a state governmental agency other than the department.

History: 1993 a. 102 .
Wis. Stat. § 4.99 — WI Code / Chapter 4 / Section 4.99
Ninety-ninth assembly district.
Status: in_force

All of the following territory constitutes the 99th assembly district:

(1) Dodge County. That part of Dodge County consisting of all of the following:

(a) The towns of Ashippun, Lebanon, and Rubicon.

(b) The village of Neosho.

(c) That part of the city of Hartford located in the county.

(2) Jefferson County. That part of Jefferson County consisting of all of the following:

(a) The town of Ixonia.

(b) That part of the village of Lac La Belle located in the county.

(3) Waukesha County. That part of Waukesha County consisting of all of the following:

(a) The towns of Merton and Oconomowoc.

(b) The villages of Chenequa, Hartland, and Nashotah.

(c) That part of the village of Lac La Belle located in the county.

(d) The city of Oconomowoc.

History: 2023 a. 94 .
Wis. Stat. § 815.48 — WI Code / Chapter 815 / Section 815.48
Execution sale; creditors may acquire title of preceding creditor.
Status: in_force

Whenever any creditor shall acquire the title of the original purchaser, pursuant to s. 815.44 , any other creditor who might have acquired such title may become a purchaser thereof from the first creditor who acquired the same upon the following conditions:

(1) By paying to such first creditor, the first creditor’s personal representatives or assigns the sum which the first creditor paid to acquire such title, together with interest thereon from the time of the first creditor’s payment.

(2) If the judgment or mortgage by virtue of which the first creditor acquired the title of the original purchaser be prior to the judgment or mortgage of such 2nd creditor and is still a lien as to such 2nd creditor the 2nd creditor shall also pay to such first creditor the amount due on the first creditor’s judgment or mortgage.

(3) In the same manner any third or other creditor who might have acquired the title of the original purchaser may become a purchaser thereof from the second, third or other creditor who may have become such purchaser from any other creditor, upon the terms and conditions before specified in this section.

(4) If the original purchaser of any premises shall also be a creditor of the defendant against whom the execution issued, and as such might acquire the title of any purchaser according to the preceding provisions, the original purchaser may avail himself or herself of his or her judgment or mortgage, in the manner and on the terms prescribed, to acquire the title which any creditor may have obtained.

(5) But the judgment creditor, under whose execution the real estate was sold cannot acquire the title of the original purchaser or of any creditor to the premises so sold by virtue of the judgment on which such execution issued.

History: Sup. Ct. Order, 67 Wis. 2d 585, 761, 781 (1975); Stats. 1975 s. 815.48; 1993 a. 486 .
Wis. Stat. § 285.86 — WI Code / Chapter 285 / Section 285.86
Asbestos citations.
Status: in_force

(1) The department may follow the procedures for the issuance of a citation under ss. 23.50 to 23.99 to collect a forfeiture from a person who commits a violation specified under sub. (2) .

(2) The department shall promulgate rules that specify violations of rules relating to asbestos abatement and management that are promulgated under ss. 285.11 , 285.13 , 285.17 and 285.27 to which sub. (1) applies. In a rule promulgated under this subsection, the department may limit the applicability of sub. (1) based on the frequency of violation and on health and environmental risks caused by the violation.

(3) The department shall submit any proposed rules under sub. (2) to the department of justice. The department may not promulgate a rule under sub. (2) unless the rule is approved by the department of justice.

History: 1999 a. 9 .
Wis. Stat. § 857.25 — WI Code / Chapter 857 / Section 857.25
Continuation of business.
Status: in_force

(1) Generally. Upon a proper showing, the court may by order authorize the personal representative to continue any business of the decedent, but the order may not be contrary to the provisions of the decedent’s will. The order may be with or without notice. If notice is not given to all interested persons before the order is made, notice of the order shall be given within 5 days after the order. The order may provide:

(a) For the conduct of the business solely by the personal representative or jointly with one or more of the decedent’s surviving partners or as a corporation or limited liability company to be formed by the personal representative;

(b) As between the estate and the personal representative, the extent of the liability of the estate and the extent of the liability of the personal representative for obligations incurred in the continuation of the business;

(c) As between distributees, the extent to which liabilities incurred in conduct of the business are to be chargeable solely to a part of the estate set aside for use in the business or to the estate as a whole; and

(d) As to the period of time for which the business may be conducted and such other conditions, restrictions, regulations, requirements and authorizations as the court orders.

(2) Rights of creditors. Nothing contained in this section affects the rights of creditors against the estate or the personal representative. Expenses incurred in the operation of a business, other than those incurred to wind up and dispose of a business, are not considered costs and expenses of administration for the purpose of determining priority of payment under s. 859.25 and are subordinate to all claims and allowances listed in s. 859.25 .

History: 1993 a. 112 .
Wis. Stat. § 198.20 — WI Code / Chapter 198 / Section 198.20
Consolidation of districts.
Status: in_force

(1) Any 2 power districts may be consolidated by ordinance, passed by a two-thirds vote of all of the members of the board of each power district, fixing the terms of the consolidation and ratified by the electors at a referendum held in each district. The ballots shall bear the words “For Consolidation” and “Against Consolidation”. If a majority of the votes cast on the question of consolidation in each district shall be for consolidation, the ordinance shall be in effect and have the force of a contract.

(2) The election, and all matters pertaining to the election not otherwise provided for in this section, shall be held and conducted and the result ascertained and declared in accordance with s. 198.06 (3) and (4) . The ordinance and the result of the referendum shall be certified to the secretary of state. After certification, the consolidation shall be considered complete. Consolidation shall not affect the preexisting rights or liabilities of any power districts and actions on those rights and liabilities may be commenced or completed as though no consolidation had been effected.

History: 1973 c. 334 s. 57 ; 1975 c. 93 s. 113 ; 1997 a. 254 .