Wisconsin Statutes
§ 139.36 — Refunds for unusable stamps.
Wisconsin § 139.36
JurisdictionWisconsin
Ch. 139Beverage and tobacco taxes
Subch.subch. II of ch. 139 SUBCHAPTER II
CIGARETTE TAXES
This text of Wisconsin § 139.36 (Refunds for unusable stamps.) is published on Counsel Stack Legal Research, covering Wisconsin primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wis. Stat. § 139.36 (2026).
Text
139.36 The secretary shall refund to any purchaser the money paid for any stamps returned unfit for use or otherwise unused or which have been affixed to packages which are unsalable. The secretary shall prescribe by rule the proof required to obtain such refund. The permittee shall pay the expenses of determining the amount of such refund.
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Legislative History
139.36 History History: 1991 a. 39 ; 1993 a. 482 .
Nearby Sections
15
§ 139.01
Definitions.§ 139.02
Fermented malt beverages tax.§ 139.03
Liquor tax.§ 139.04
Exclusions.§ 139.05
Payment of malt beverages tax.§ 139.06
Liquor tax returns; exceptions.§ 139.09
Registration.§ 139.094
Appeals.§ 139.096
Failure to file.§ 139.11
Records and reports.§ 139.115
Collection.Cite This Page — Counsel Stack
Bluebook (online)
Wisconsin § 139.36, Counsel Stack Legal Research, https://law.counselstack.com/statute/wi/139.36.