reglab/housing_qa huggingface dataset:
WI Stat § 138.041 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 138 - Money and rates of interest.|138.041 - Federal rate parity.

138.041  Federal rate parity. (1) In order to prevent discrimination against state-chartered financial institutions with respect to interest rates, state-chartered banks, credit unions and savings banks may take, receive, reserve and charge on any loan or forbearance made on or after April 6, 1980 and before November 1, 1981, and on any renewal, refinancing, extension or modification made on or after April 6, 1980 and before November 1, 1981, of any loan or forbearance, interest at a federal rate prescribed for federally chartered banks, credit unions and savings banks, respectively, notwithstanding any other statutes. The federal rate described in this section does not include any rate permitted under a federal law which refers to a rate limit established by a state law which does not apply to state-chartered banks, credit unions or savings banks. (2) In order to prevent discrimination against state-chartered financial institutions with respect to interest rates, state-chartered banks, credit unions, savings and loan associations and savings banks may take, receive, reserve and charge on any loan or forbearance made on or after November 1, 1981 and before November 1, 1984, or after October 31, 1987, and on any renewal, refinancing, extension or modification made on or after November 1, 1981 and before November 1, 1984, or after October 31, 1987, of any loan or forbearance, interest at a federal rate prescribed for federally chartered banks, credit unions, savings and loan associations and savings banks, respectively, notwithstanding any other statutes. The federal rate described in this section does not include any rate permitted under a federal law which refers to a rate limit established by a state law which does not apply to state-chartered banks, credit unions, savings and loan associations or savings banks.History:  1979 c. 168; 1981 c. 45; 1991 a. 221.
WI Stat § 138.045 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 138 - Money and rates of interest.|138.045 - Method of calculating interest.

138.045  Method of calculating interest. Interest on any note, bond, or other instrument computed on the declining unpaid principal balance from time to time outstanding may be computed and charged on actual unpaid balances at 1/360 of the annual rate for the actual number of days outstanding if the use of this calculation method is disclosed in the note, bond, or other instrument. This section does not apply to pawnbrokers' loans under s. 138.10. History:  2011 a. 32.
WI Stat § 138.057 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 138 - Money and rates of interest.|138.057 - Penalties.

138.057  Penalties. Any lender who intentionally violates s. 138.053, 138.055 or 138.056 is liable to the borrower for all excess interest collected, plus interest thereon at the rate of 5 percent per year. In addition, the borrower may recover actual damages, including incidental and consequential damages, sustained by reason of the violation.History:  1975 c. 387; 1977 c. 26; 1981 c. 45 s. 51.
WI Stat § 138.058 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 138 - Money and rates of interest.|138.058 - Reverse mortgage loans.

138.058  Reverse mortgage loans. (1) Definitions. In this section:(a) “Qualified lender" means a lender approved by the federal department of housing and urban development to enter into a loan insured by the federal government under 12 USC 1715z-20.(b) “Reverse mortgage loan" means a loan, or an agreement to lend, which is secured by a first mortgage on the borrower's principal residence, is insured by the federal government under 12 USC 1715z-20 and requires repayment as specified in the loan agreement under any of the following conditions:1. All the borrowers have died.2. All the borrowers have sold the residence or conveyed title to the residence.3. All the borrowers have moved permanently from the residence.4. Any other condition specified in 12 USC 1715z-20. (2)  Reverse mortgages permitted. A qualified lender may enter into reverse mortgage loans. (3)  Treatment of reverse mortgage loan proceeds by public benefit programs.  (a) Reverse mortgage loan payments made to a borrower shall be treated as proceeds from a loan and not as income for the purpose of determining eligibility and benefits under means-tested programs of aid to individuals.(b) Undisbursed funds shall be treated as equity in a borrower's residence and not as proceeds from a loan for the purpose of determining eligibility and benefits under means-tested programs of aid to individuals.(c) This subsection applies to any law relating to payments, allowances, benefits or services provided on a means-tested basis by this state, including supplemental security income, low-income energy assistance, property tax deferral, medical assistance and general assistance.History:  1993 a. 88.
WI Stat § 138.20 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 138 - Money and rates of interest.|138.20 - Discrimination in granting credit or loans prohibited.

138.20  Discrimination in granting credit or loans prohibited. (1) Rule. No financial organization, as defined under ss. 71.04 (8) (a) and 71.25 (10) (a), or any other credit granting commercial institution may discriminate in the granting or extension of any form of loan or credit, or of the privilege or capacity to obtain any form of loan or credit, on the basis of the applicant's physical condition, developmental disability as defined in s. 51.01 (5), sex or marital status; provided, however, that no such organization or institution shall be required to grant or extend any form of loan or credit to any person who such organization or institution has evidence demonstrating the applicant's lack of legal capacity to contract therefor or to contract with respect to any mortgage or security interest in collateral related thereto. (1m)  Spousal credit. A violation of s. 766.56 (1) is a violation of sub. (1). (2)  Penalty. Any person violating this section may be fined not more than $1,000. Each individual who is discriminated against under this section constitutes a separate violation.History:  1973 c. 88; 1975 c. 275; 1977 c. 418 s. 929 (55); 1983 a. 186; 1985 a. 37; 1987 a. 312 s. 17.NOTE:  As to sub. (1m), see notes in 1985 Wis. Act 37, marital property trailer bill.
WI Stat § 139.02 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.02 - Fermented malt beverages tax.

139.02  Fermented malt beverages tax. (1) Tax imposed; rate; limitation. An occupational tax is imposed upon the removal for consumption or sale or selling of fermented malt beverages at the rate of $2 per barrel of 31 gallons and at a proportionate rate for any other quantity or fractional parts thereof. Not more than one occupational tax shall be required to be paid on any one container of fermented malt beverages. (2)  Tax credit to eligible producers.  (a) Each eligible producer shall receive a credit in the amount of 50 percent of the tax paid or payable by the producer under this section in any given calendar year on the first 50,000 barrels taxed under this section in that year.(b) In this section “ eligible producer" means any producer of fermented malt beverages, whether or not located in this state, producing less than 300,000 barrels of fermented malt beverages in the calendar year for which credit under par. (a) is claimed. In determining the number of barrels, all brands or labels of a producer shall be combined. All facilities for the production of fermented malt beverages owned or controlled by the same person shall be deemed a single producer.History:  1973 c. 256; 1977 c. 203.Sales of intoxicating liquors are taxed at higher rates than are sales of the same volume of wine, which are taxed higher than sales of the same volume of fermented malt beverages. This methods-of-production taxation system does not violate the equal protection clause. It is not unconstitutional not to impose higher taxes based on higher alcohol content. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
WI Stat § 139.035 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.035 - Wine shipped directly to individuals in this state.

139.035  Wine shipped directly to individuals in this state. (1) All wine shipped directly to an individual located in Wisconsin by a person holding a direct wine shipper's permit under s. 125.535 shall be sold with the occupational tax imposed under s. 139.03 included in the selling price. As directed by the department, the taxes imposed under s. 139.03 shall be paid to, and a quarterly return filed with, the department once every quarter on or before the 15th day of the next month following the close of the calendar quarter. In addition to filing a quarterly liquor tax return, each person holding a direct wine shipper's permit under s. 125.535 shall be required to file an addendum, on forms furnished by the department, that provides, at minimum, the identity, quantity, and price of all wine shipped to individuals in this state during the previous quarter, along with the name, address, and birthdate of each person who purchased the wine as well as the name of the person of legal drinking age who acknowledged delivery of the wine. Working with permittees under s. 125.535, the department shall develop forms, in both paper and electronic format, for use by such permittees in obtaining this information and complying with any other requirement under this state's law in connection with the direct shipment of wine. The department shall keep confidential, in the same manner required for tax returns under s. 71.78 (1) and (5) to (8), reports submitted under this subsection, but the department may use aggregated or summary information from such reports for purposes of s. 139.11 (4) (b). (2) Any failure of a person holding a direct wine shipper's permit under s. 125.535 to pay the occupational tax or file the addendum required under sub. (1) within 30 days of its due date constitutes grounds for revocation or suspension of the permit. The provisions on timely filing under s. 71.80 (18) apply to the tax and addendum required under this section. (3) No wine may be shipped directly to an individual in this state by a person holding a direct wine shipper's permit under s. 125.535 unless the tax imposed under s. 77.52 or 77.53 is paid on the sale of such wine.History:  1987 a. 399; 2007 a. 85.
WI Stat § 139.04 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.04 - Exclusions.

139.04  Exclusions. No tax is levied by ss. 139.02 and 139.03 in respect to: (1) Wine, as defined in s. 125.02 (22), or fermented malt beverages made in compliance with the limitations specified in s. 125.06 (3) (a), (3g), (3r), or (4). (2) Furnishing by a brewer or brewpub of fermented malt beverages to workmen employed in the brewery or brewpub for consumption on the brewery premises or brewpub premises without charge. (3) Manufacture or sale of any beverage containing less than one-half of one percent of alcohol by volume.  (4) Sale or shipment of fermented malt beverages by a brewer to a bottler or of intoxicating liquor in bulk between manufacturers, rectifiers and wineries. (5) Sale, possession or removal of fermented malt beverages or intoxicating liquor for shipment in interstate or foreign commerce. (6) Sale and use of wine for sacramental purposes. (7) Sale of alcohol to industrial permittees to be used for industrial purposes. (7m) Sale of fermented malt beverages to industrial permittees to be used for industrial purposes. (8) Sale of alcohol to medicinal permittees to be used for hospital or medicinal purposes. (9) Sale of wine to industrial wine permittees to be used for industrial purposes.History:  1973 c. 90; 1985 a. 29; 2007 a. 20; 2009 a. 177; 2011 a. 179, 200.The term “levied" in this section does not mean that tax liability arises but collection is delayed. This section by all appearances is a list of complete, and not delayed, exclusions. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.The plaintiff in this case bought various distilled spirits in bulk from a distillery and mixed the distilled spirits with soda, water, and various flavorings to produce bottles of premixed cocktails that the plaintiff sold to liquor wholesalers, who sold them to retailers. In this case, the first taxable sales of intoxicating liquors under s. 139.06 (1) (b) were sales by the plaintiff of its bottled mixtures to the plaintiff's wholesaler customers. Sub. (4) excludes from consideration all transactions between the plaintiff and its distiller. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
WI Stat § 139.08 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.08 - Powers and duties of the secretary of revenue.

139.08  Powers and duties of the secretary of revenue. (1) Administration; personnel. The secretary of revenue shall administer ss. 139.01 to 139.25 and collect and keep a record of all taxes collected. (2)  Rules. The secretary of revenue shall adopt rules necessary to carry out the secretary's duties under this chapter. (3)  Police powers. The department of revenue shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65, this subchapter and ch. 125. (4)  Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).History:  1975 c. 39, 199; 1977 c. 289; 1981 c. 79 s. 18; 1981 c. 391; 1985 a. 120; 1985 a. 135 s. 83 (5); 1987 a. 399; 1989 a. 31; 2007 a. 20.
WI Stat § 139.09 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.09 - Registration.

139.09  Registration. Every brewer, brewpub, bottler, manufacturer, rectifier, wholesaler, or retailer liable for payment of the occupational tax imposed in ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall assign the person a registration number.History:  1995 a. 27; 1997 a. 27; 2007 a. 20.
WI Stat § 139.092 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.092 - Audits; additional assessments; refunds.

139.092  Audits; additional assessments; refunds. Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (2), (4) to (7) and (10), 71.77 and 71.80 (12) as they apply to the taxes under ch. 71 apply to the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.History:  1985 a. 120; 1987 a. 399; 1991 a. 39; 1993 a. 205; 1995 a. 408.
WI Stat § 139.094 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.094 - Appeals.

139.094  Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.History:  1985 a. 120; 1991 a. 39.
WI Stat § 139.096 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.096 - Failure to file.

139.096  Failure to file. If any taxpayer required to file any return fails to do so within the time prescribed, the taxpayer shall, on the written demand of the department, file the return within 20 days after the department sends the demand and at the same time pay the tax due on its basis. If the taxpayer fails within that time to file the return, the department shall prepare the return from the department's own knowledge and from the information that the department obtains and on that basis shall assess a tax that the taxpayer shall pay within 10 days after the department sends to the taxpayer a written notice of the amount and a demand for its payment. In any action or proceeding in respect to the assessment, the taxpayer has the burden of establishing the incorrectness or invalidity of any return or assessment made by the department because of the failure of the taxpayer to file a return.History:  1985 a. 120; 1997 a. 27; 2017 a. 324.
WI Stat § 139.10 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.10 - Refunds by secretary of administration.

139.10  Refunds by secretary of administration. (1) On the certificate of the secretary, the secretary of administration shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt beverages which are spoiled or unfit to drink and the tax paid on fermented malt beverages sold to the U.S. armed forces or the secretary may make allowance of the amount of the tax. (2) When the tax has been paid on intoxicating liquor supplied to hospitals for hospital or medicinal purposes, or on alcohol supplied to institutions of learning or museums for nonbeverage purposes, the purchaser shall, upon application to the secretary, be entitled to a refund of the tax. (3) The secretary shall prescribe the method of proof and the forms of application for refund or allowance.History:  1985 a. 120; 1995 a. 225; 2003 a. 33.
WI Stat § 139.115 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.115 - Collection.

139.115  Collection. Sections 71.91 (1) (a) and (c) and (2) to (7) and 71.92 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.History:  1991 a. 39.
WI Stat § 139.18 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.18 - Presumptions from possession.

139.18  Presumptions from possession. (1) The possession of any fermented malt beverages on any licensed premises, other than upon the premises of a brewer, brewpub, or bottler, shall be deemed prima facie evidence that such products are kept with intent to sell and that such products are subject to the tax herein imposed. (2) The possession of intoxicating liquor on which a tax has not been paid except upon the premises of a manufacturer, rectifier or wholesaler, or any licensed public warehouse shall be deemed prima facie evidence that such liquor is possessed with the intent to sell it contrary to law.History:  1985 a. 120; 2007 a. 20.
WI Stat § 139.20 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.20 - Compulsory testimony.

139.20  Compulsory testimony. (1) Any person may be compelled to testify in regard to any violation of this chapter of which the person may have knowledge, even though such testimony may tend to incriminate the person, upon being granted immunity from prosecution in connection therewith, and upon the giving of such testimony, such person shall not be prosecuted for or because of the violation relative to which the person has testified. (2) The immunity provided under sub. (1) is subject to the restrictions under s. 972.085.History:  1989 a. 122, 359.
WI Stat § 139.22 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.22 - Confiscation.

139.22  Confiscation. If a duly authorized employee of the department of revenue or the department of justice or any sheriff, police officer, marshal, or constable, within his or her respective jurisdiction, discovers any fermented malt beverages upon any premises other than the premises of a brewer, brewpub, or bottler, or any intoxicating liquor upon any premises other than the premises of a manufacturer, rectifier, winery, or wholesaler, and upon which the tax has not been paid or which was possessed, kept, stored, manufactured, sold, distributed, or transported in violation of ss. 139.01 to 139.25 and ch. 125, the employee or any such officer may immediately seize the fermented malt beverages or intoxicating liquors. Any such fermented malt beverages or intoxicating liquors so seized shall be held by the department of revenue and disposed of under s. 125.14 (2) (e).History:  1975 c. 39, 199; 1977 c. 29; 1981 c. 79 s. 18; 2007 a. 20.
WI Stat § 139.26 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 139 - Beverage and tobacco taxes.|139.26 - Prosecutions by attorney general.

139.26  Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.History:  1985 a. 302.