Wisconsin Statutes

Wis. Stat. § 139.26 (2026)

Prosecutions by attorney general

✓ current as of July 2026
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139.26139.26Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter.
139.26 HistoryHistory: 1985 a. 302.
Subch. II of ch. 139 Cross-referenceCross-reference: See also ch. Tax 9, Wis. adm. code.
Notes of Decisions
Cited in 3 cases, 1947–2018 · leading case: Sawejka v. Morgan, 201 N.W.2d 528 (Wis. 1972).
Sawejka v. Morgan, 201 N.W.2d 528 (Wis. 1972). “5 The exclusive remedy for one aggrieved, under sec. 139.26, was an action in law for a refund.”
Berlowitz v. Roach, 30 N.W.2d 256 (Wis. 1947). “Each had on hand on July 25, 1947, liquor purchased prior to that date and upon which Wisconsin beverage-tax stamps were affixed in the amounts as prescribed by sec. 139.26, Stats., prior to the amendment thereof by ch.”
Arty's, LLC v. Wis. Dep't of Revenue, 919 N.W.2d 590 (Wis. Ct. App. 2018). “§ 139.26 ). Instead, it is a tax on "the privilege to sell" intoxicating liquor, and applies "only to intoxicating liquor in possession of persons who are engaged in the business of selling intoxicating liquor.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.