Statutes, codes, and regulations
Wisconsin Administrative Code
Agency - Department of Revenue
Chapter Tax 15 - Real Estate Transfer Fee
Section Tax 15.01 - Definition of a conveyance

Wis. Admin. Code Department of Revenue Tax 15.01

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Current through November 25, 2024
Section Tax 15.01 - Definition of a conveyance

Option contracts or agreements that provide for the right of first refusal of purchasing an interest in real estate are not conveyances within the scope of s. 77.21(1), Stats.

Wis. Admin. Code Department of Revenue Tax 15.01

Cr. Register, December, 1981, No. 312, eff. 1-1-82.

This section interprets s. 77.21, Stats.