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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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