Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)

Wis. Stat. § 77.255 — Exemptions from return

No return is required with respect to a conveyance exempt under s. 77.25 (1) or (10m) .

Last amended: 1971 c. 150 ; 1985 a. 39 ; 1987 a. 27 ; 1991 a. 39 , 202 , 269 ; 1993 a. 112 , 263 , 307 ; 1995 a. 458 ; 1997 a. 140 ; 1999 a. 9 , 162 ; 2001 a. 44 ; 2005 a. 206 ; 2009 a. 28 ; 2013 a. 66 , 272 ; 2015 a. 295 ; 2019 a. 9 ; 2021 a. 258 ; 2025 a. 38 . 77.25 Annotation Corporate stock constitutes “actual consideration” under sub. (9). Gottfried, Inc. v. DOR, 145 Wis. 2d 715 , 429 N.W.2d 508 (Ct. App. 1988). 77.25 Annotation A principal/agent relationship for purposes of sub. (9) must be examined as

Source: official text