Wisconsin Code § 225.03

Capital stock
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At least 25 percent of the capital
stock authorized in the articles of incorporation shall be paid into
the treasury of the corporation in cash before the corporation
shall be authorized to transact any business other than such as relates to its organization. At least a majority of the common stock
shall at all times be held by residents of this state or by persons,
firms or corporations engaged in doing business therein. Common stock shall at all times be held by stockholder members who
have their residences or principal places of business in not less
than 36 counties in this state.

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