Wisconsin Code § 177.0608

Administrator’s options as to custody
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The
administrator may decline to take custody of property reported
under s. 177.0401 if the administrator determines that any of the
following applies:
(1) The property has a value less than the estimated expenses
of notice and sale of the property.
(2) Taking custody of the property would be unlawful.
(3) The property is not subject to custody or escheatment under this chapter.

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