Wis. Admin. Code § Tax 15.01
Option contracts or agreements that provide for the right of first refusal of purchasing an interest in real estate are not conveyances within the scope of s. 77.21 (1), Stats.
Note: This section interprets s. 77.21, Stats.
History: Cr. Register, December, 1981, No. 312, eff. 1-1-82.