Wisconsin Administrative Code
Department of Agriculture, Trade and Consumer Protection
ATCP 90-139 - Trade and Consumer Protection
Chapter ATCP 103 - Dairy trade practices
Section ATCP 103.05 - Management personnel
The time of officers and management personnel shall be charged to the functions they perform. In the event officers or other personnel receive no salary or other remuneration, a value shall be placed on their services at a rate no lower than the average current labor rate paid in Wisconsin in the dairy product manufacturing industry (3115) category of the "food manufacturing industry (311)" as reported by the Wisconsin department of workforce development in the quarterly census of employment and wages (ES-202).
Current labor rates reported in the above periodical may be
obtained from the Department of Workforce Development, Division of Employment
and Training, Labor Marketing Information Section, 201 East Washington Avenue,
P.O. Box 7972, Madison, WI 53707-7972 or the following web address: