{"data":{"id":"us-wi/wis.-stat.-73.0306","jurisdiction":"us-wi","citation":"Wis. Stat. § 73.0306","heading":"Disregarded entities.","body":"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.","path":["Chs. 70-79, Taxation","Chapter 73 Tax Appeals Commission And Department Of Revenue"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/73.0306","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"35e2dee8981c806ae31d78dd47059cc77a4dd8a6d645dee188ec9abf11fa73c1","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-73.0305","next":"us-wi/wis.-stat.-73.031"},"notice":"GroundRules: Original legal text. Not legal advice."}