Section 227.27 - Construction of administrative rules(1) In construing rules, ss. 990.001, 990.01, 990.03(1), (2) and (4), 990.04 and 990.06 apply in the same manner in which they apply to statutes, except that ss. 990.001 and 990.01 do not apply if the construction would produce a result that is inconsistent with the manifest intent of the agency.(2) The code shall be prima facie evidence in all courts and proceedings as provided by s. 889.01, but this does not preclude reference to or, in case of a discrepancy, control over a rule filed with the legislative reference bureau under s. 227.20 or modified under s. 227.265, and the certified copy of a rule shall also and in the same degree be prima facie evidence in all courts and proceedings.Amended by Acts 2013 ch, 363,s 13, eff. 4/25/2014.Amended by Acts 2013 ch, 361,s 14, eff. 4/25/2014.Amended by Acts 2013 ch, 332,s 16, eff. 4/25/2014.Amended by Acts 2013 ch, 320,s 14, eff. 4/18/2014.Amended by Acts 2013 ch, 295,s 14, eff. 4/18/2014.Amended by Acts 2013 ch, 278,s 14, eff. 4/18/2014.Amended by Acts 2013 ch, 277,s 25, eff. 4/18/2014.Amended by Acts 2013 ch, 210,s 14, eff. 4/10/2014.Amended by Acts 2013 ch, 136,s 14, eff. 3/13/2014.Amended by Acts 2013 ch, 125,s 31, eff. 2/7/2014.1983 a. 544; 1985 a. 182 ss. 22, 55 (2), (3); Stats. 1985 s. 227.27; 2005 a. 249; 2007 a. 20. When interpreting administrative regulations, a court uses the same rules of interpretation as the court applies to statutes. DaimlerChrysler v. LIRC, 2007 WI 15, 299 Wis. 2d 1, 727 N.W.2d 311, 05-0544. An administrative agency's interpretation of its own rules or regulations is controlling unless plainly erroneous or inconsistent with the regulations. For an agency's interpretation of its own rules or regulations, if the interpretation is reasonable and consistent with the intended purpose, a court generally applies either "controlling weight" or "great weight" deference. DaimlerChrysler v. LIRC, 2007 WI 15, 299 Wis. 2d 1, 727 N.W.2d 311, 05-0544. But see Tetra Tech EC, Inc. v. DOR, 2018 WI 75, 382 Wis. 2d 496, 914 N.W.2d 21, 15-2019.