Wisconsin Statutes
Wis. Stat. § 73.015 (2026)
Review of determination of tax appeals commission
✓ current as of July 2026
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73.015(1)(1) This section shall provide the sole and exclusive remedy for review of any decision or order of the tax appeals commission and no person may contest, in any action or proceeding, any matter reviewable by the commission unless such person has first availed himself or herself of a hearing before the commission under s. 73.01 or has cross-appealed under s. 70.995 (8) (a).
73.015(2)(2) Any adverse determination of the tax appeals commission is subject to review in the manner provided in ch. 227. If the circuit court construes a statute adversely to the contention of the department of revenue, the department shall be deemed to acquiesce in the construction so adopted unless an appeal to the court of appeals is taken, and the construction so acquiesced in shall thereafter be followed by the department.
73.015(3)(3) Except for decisions and orders in small claims matters, as defined in s. 73.01 (1) (b), a conclusion of law or other holding in any decision or order of the tax appeals commission may be cited by the commission or the courts as authority unless that conclusion of law or holding has been reversed, overruled, or vacated on the merits on appeal or by a subsequent decision or order of the commission.
73.015 AnnotationBecause the commission is the final administrative authority that reviews the decisions of the Department of Revenue (DOR), any deference that might be due to the decision of an administrative agency is due to the commission, not DOR. Although this standard ordinarily applies in the context where there is a conflict between DOR’s and the commission’s construction of a tax statute, it also applies to the commission’s construction of a tax rule. DOR v. Menasha Corp., 2008 WI 88, 311 Wis. 2d 579, 754 N.W.2d 95, 04-3239.
73.015 AnnotationThe commission is not required to give deference to the Department of Revenue’s (DOR’s) interpretation of rules drafted by DOR in proceedings before the commission. No authority exists for requiring the commission to defer to DOR’s construction of its rule. To give DOR deference would ignore the boundaries that the legislature created when it gave the commission final authority over all tax questions. DOR v. Menasha Corp., 2008 WI 88, 311 Wis. 2d 579, 754 N.W.2d 95, 04-3239.
Notes of Decisions
Cited in 33
cases (3 in the last 5 years), 1947–2024 · leading case: Wisconsin Dep't of Revenue v. Menasha Corp., 2008 WI 88 (Wis. 2008).
Wisconsin Dep't of Revenue v. Menasha Corp., 2008 WI 88 (Wis. 2008). “The DOR then petitioned the Dane County Circuit Court for review pursuant to Wis. Stat. §§ 73.015 (2), 227.52 and 227.”
Milwaukee Symphony Orchestra, Inc. v. Wisconsin Dep't of Revenue, 2010 WI 33 (Wis. 2010). “227," Wis. Stat. § 73.015 (2), before the circuit court for Dane County, Wis.”
Spacesaver Corp. v. Wisconsin Dep't of Revenue, 410 N.W.2d 646 (Wis. Ct. App. 1987). “Sec. 73.015(2), Stats. We must *502 affirm an agency's factual findings supported by substantial evidence in the record.”
Jackson Cnty. Iron Co. v. Musolf, 396 N.W.2d 323 (Wis. 1986). “On June 7, 1979, pursuant to sec. 73.015, Stats. 1975, the Company petitioned the circuit court for Jackson County for review of the Commission’s May 9 decision.”
Butcher v. Ameritech Corp., 2007 WI App 5 (Wis. Ct. App. 2006). “01(4)(a); see also Wis. Stat. § 73.015 (1) and § 77.59(6)(b).”
Wisconsin Dep't of Revenue v. Hogan, 543 N.W.2d 825 (Wis. Ct. App. 1995). “Section 73.015, STATS., referred to in the statute, states simply that "[a]ny adverse determination of the tax appeals commission is subject to review in the manner provided in ch.”
G. Heileman Brewing Co. v. City of La Crosse, 312 N.W.2d 875 (Wis. Ct. App. 1981). “7 Section 73.015(1), Stats., provides that “no person shall contest, in any action or proceeding, any matter reviewable by the [tax appeals] commission unless such person has first availed himself of a hearing before the commission under s.”
Currier v. Wisconsin Dep't of Revenue, 2006 WI App 12 (Wis. Ct. App. 2005). “See Wis. Stat. § 73.015 (2) (any adverse determination of the Commission is subject to review in the manner provided in Wis.”
Kamps v. Wisconsin Dep't of Revenue, 2003 WI App 106 (Wis. Ct. App. 2003). “See Wis. Stat. § 73.015 (2). Wilkinson does not develop an argument explaining why DOR's policies or practices preclude the commission from construing and applying Wis.”
Gilbert v. Wisconsin Dep't of Revenue, 2001 WI App 153 (Wis. Ct. App. 2001). “01(4) plainly reflects the legislature's intent that the Commission have exclusive initial jurisdiction for all questions of law and fact arising under subch.”
Wisconsin Dep't of Revenue v. United States Shoe Corp., 462 N.W.2d 233 (Wis. Ct. App. 1990). “Nonetheless, we conclude that the statute's purpose is served if the department and the tax appeals commission are bound by an unappealed decision of the circuit court whether that decision construes a statute consistently or inconsistently with the department's construction.”
Dep't of Revenue v. Howick, 303 N.W.2d 381 (Wis. 1981). “Sec. 73.015, Stats. 1969. The Tax Appeals Commission, in turn, was reviewing the Department of Revenue's assessment of additional tax to this taxpayer, an assessment based on the Department's audit of the taxpayer's Wisconsin returns.”
— Wis. Stat. § 73.015(1) — 2 cases
G. Heileman Brewing Co. v. City of La Crosse, 312 N.W.2d 875 (Wis. Ct. App. 1981). “7 Section 73.015(1), Stats., provides that “no person shall contest, in any action or proceeding, any matter reviewable by the [tax appeals] commission unless such person has first availed himself of a hearing before the commission under s.”
Fazio v. Dep't of Emp. Trust Funds, 2002 WI App 127 (Wis. Ct. App. 2002).
— Wis. Stat. § 73.015(2) — 8 cases
Wisconsin Dep't of Revenue v. Menasha Corp., 2008 WI 88 (Wis. 2008). “The DOR then petitioned the Dane County Circuit Court for review pursuant to Wis. Stat. §§ 73.015 (2), 227.52 and 227.”
Spacesaver Corp. v. Wisconsin Dep't of Revenue, 410 N.W.2d 646 (Wis. Ct. App. 1987). “Sec. 73.015(2), Stats. We must *502 affirm an agency's factual findings supported by substantial evidence in the record.”
Jackson Cnty. Iron Co. v. Musolf, 396 N.W.2d 323 (Wis. 1986). “On June 7, 1979, pursuant to sec. 73.015, Stats. 1975, the Company petitioned the circuit court for Jackson County for review of the Commission’s May 9 decision.”
Wisconsin Dep't of Revenue v. United States Shoe Corp., 462 N.W.2d 233 (Wis. Ct. App. 1990). “Nonetheless, we conclude that the statute's purpose is served if the department and the tax appeals commission are bound by an unappealed decision of the circuit court whether that decision construes a statute consistently or inconsistently with the department's construction.”
Johnsonville Sausage, Inc. v. Wisconsin Dep't of Revenue, 334 N.W.2d 269 (Wis. Ct. App. 1983).
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