You buy the license and that is also a tag.
Your son may have to show that he completed a hunter safety course. I started hunting prior to that requirement and when it came into effect I was grandfathered but I had to show a previous license to confirm I had.
There are many regulations regarding land owners and what they can take. They usually get to take extra but I would have to ask my brother as he owns some land up north.
Your best bet is to go on the DNR web site and poke around the regs they have posted. Right from the horses mouth,so to speak.