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Wisconsin Sampling Bibliography

Statutes
  • Wisconsin Statutes Annotated Sec. 77.59. Department of Revenue is authorized to use sampling in sales tax audits even if taxpayer has records available for complete examination. This statute was enacted after the Boggis-Johnson case.
Cases
  • Boggis-Johnson Electric Co. v. Wisconsin Department of Revenue, WTAC No. S-7782, (April 23, 1982).
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