Wisconsin Code § 139.363

Preferred claims
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If the property of any purchaser
of cigarettes from any permittee under this subchapter is seized
upon any intermediate or final process of any court in this state,
or if the business of any purchaser of cigarettes from any permittee under this subchapter is suspended by the action of creditors
or put into the hands of any assignee, receiver, or trustee, all
amounts that are due from the purchaser to any permittee for
taxes imposed under this subchapter that the permittee has paid
to the state for cigarettes purchased from the permittee shall be
considered preferred claims, and shall be paid in full, and the permittee shall be a preferred creditor.

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