Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § 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.

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

Source: official text