Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § Tax 10.01 — Virtual currency

Tax 10.01(1) (1) A holder that is required to report and remit virtual currency to the department as provided under s. 177.0307 , Stats., shall liquidate the virtual currency within 30 days prior to the November 1 due date of the report required under s. 177.0401 , Stats.

Tax 10.01(2) (2) A holder that meets the requirement in sub. (1) , and substantially complies with ss. 177.0501 and 177.0502 , Stats., is considered to have delivered the virtual currency in good faith and is relieved of liability arising after payment and delivery of the virtual currency to the administrator.

Last amended: CR 23-028 : cr. Register February 2024 No. 818 , eff. 3-1-24. Down Down /code/admin_code/tax/10 true administrativecode /code/admin_code/tax/10/01 Department of Revenue (Tax) administrativecode/Tax 10.01 administrativecode/Tax 10.01 section true Menu » Administrative Rules Related » Administrative Code » Department of Revenue (Tax) » Chapter Tax 10 × Details for PDF view Link (Permanent link) Bookmark this location View toggle Go to top of document Search in this chapter Search in this section S

Source: official text