Wisconsin Statutes & Annotations
Chapter 71 - Income and franchise taxes for state and local revenues.

71.265 - Previously exempt corporations; basis and depreciation. - 71.265 Previously exempt corporations; basis and depreciation. The Wisconsin adjusted...

71.27 - Rates of taxation. - 71.27 Rates of taxation. (1) The taxes to be assessed,...

71.275 - Rate changes. - 71.275 Rate changes. If a rate under s. 71.27 changes...

71.28 - Credits. - 71.28 Credits. (1) Community development finance credit. (a) Any corporation...

71.29 - Payments of estimated taxes. - 71.29 Payments of estimated taxes. (1) Definitions. In this section:...

71.30 - General provisions. - 71.30 General provisions. (1) Accounting method. (a) A corporation shall...

71.32 - Conformity. - 71.32 Conformity. Unless specifically provided in this subchapter, tax-option corporations...

71.33 - Intent. - 71.33 Intent. It is the intent of this subchapter and...

71.34 - Definitions. - 71.34 Definitions. In this subchapter: (1am) “Aggregate effective tax rate"...

71.35 - Imposition of additional tax on tax-option corporations. - 71.35 Imposition of additional tax on tax-option corporations. In addition...

71.36 - Tax-option items. - 71.36 Tax-option items. (1) It is the intent of this...

71.362 - Situs of income. - 71.362 Situs of income. (1) All tax-option items of nonresident...

71.365 - General provisions. - 71.365 General provisions. (1) Adjusted basis of shareholders' stock in...

71.37 - Conformity. - 71.37 Conformity. Unless otherwise provided in this subchapter or the...

71.38 - Definition. - 71.38 Definition. In this subchapter, “urban mass transportation of passengers"...

71.385 - Determination of cost. - 71.385 Determination of cost. The cost of property used and...

71.39 - Imposition of tax. - 71.39 Imposition of tax. (1) Special tax; computation. In lieu...

71.40 - Filing of returns. - 71.40 Filing of returns. The special income tax assessed under...

71.42 - Definitions. - 71.42 Definitions. In this subchapter: (1b) “Aggregate effective tax rate"...

71.43 - Imposition of tax. - 71.43 Imposition of tax. (1) Income tax. For the purpose...

71.44 - Filing returns; extensions; payment of tax. - 71.44 Filing returns; extensions; payment of tax. (1) Filing returns....

71.45 - Income computation. - 71.45 Income computation. (1) Exempt and excludable income. There shall...

71.46 - Rates of taxation. - 71.46 Rates of taxation. (1) The taxes to be assessed,...

71.47 - Credits. - 71.47 Credits. (1) Community development finance credit. (a) Any corporation...

71.48 - Payments of estimated taxes. - 71.48 Payments of estimated taxes. Sections 71.29 and 71.84 (2)...

71.49 - General provisions. - 71.49 General provisions. (1) Computation order. Notwithstanding any other provisions...

71.51 - Purpose. - 71.51 Purpose. The purpose of this subchapter is to provide...

71.52 - Definitions. - 71.52 Definitions. In this subchapter, unless the context clearly indicates...

71.53 - Filing claims. - 71.53 Filing claims. (1) Eligibility for credit. (a) Subject to...

71.54 - Computation of credit. - 71.54 Computation of credit. (1) Household income. (a) 1985 and...

71.55 - General provisions. - 71.55 General provisions. (1) Application of credit against any liability....

71.57 - Purpose. - 71.57 Purpose. The purpose of ss. 71.58 to 71.61 is...

71.58 - Definitions. - 71.58 Definitions. In ss. 71.57 to 71.61: (1) “Claimant" means...

71.59 - Filing claims. - 71.59 Filing claims. (1) Eligibility and qualifications. (a) Subject to...

71.60 - Computation. - 71.60 Computation. (1) Except as provided in sub. (2), the...

71.61 - General provisions. - 71.61 General provisions. (1) Department may apply credit against any...

71.613 - Farmland preservation credit, 2010 and beyond. - 71.613 Farmland preservation credit, 2010 and beyond. (1) Definitions. In...

71.63 - Definitions. - 71.63 Definitions. In this subchapter, unless the context clearly indicates...

71.64 - Employers required to withhold. - 71.64 Employers required to withhold. (1) Withholding from wages. (a)...

71.65 - Filing returns or reports. - 71.65 Filing returns or reports. (1) Employer must furnish statement...

71.66 - Employee exemption certificates. - 71.66 Employee exemption certificates. (1) (a) On or before the...

71.67 - General provisions. - 71.67 General provisions. (1) Agreement with U.S. secretary of treasury....

71.68 - Definitions. - 71.68 Definitions. In this subchapter: (1) “Department" means the department...

71.70 - Rents or royalties. - 71.70 Rents or royalties. (1) Persons other than corporations. Persons...

71.71 - Wages subject to withholding. - 71.71 Wages subject to withholding. (1) Statement employer must furnish...

71.715 - Wages not subject to withholding. - 71.715 Wages not subject to withholding. (1) Statement employer must...

71.72 - Statement of nonwage payments. - 71.72 Statement of nonwage payments. Every resident of this state...

71.73 - General provisions. - 71.73 General provisions. (1) Penalties. Unless specifically provided in this...

71.738 - Definitions. - 71.738 Definitions. In this subchapter: (1m) “Department" means the department...

71.74 - Department audits, additional assessments and refunds. - 71.74 Department audits, additional assessments and refunds. (1) Office audit....

71.745 - Pass-through entity audits, additional assessments and refunds at the entity level. - 71.745 Pass-through entity audits, additional assessments and refunds at the...

71.75 - Claims for refund. - 71.75 Claims for refund. (1) Except as provided in ss....

71.76 - Internal revenue service and other state adjustments. - 71.76 Internal revenue service and other state adjustments. (1) If...

71.77 - Statutes of limitations, assessments and refunds; when permitted. - 71.77 Statutes of limitations, assessments and refunds; when permitted. (1)...

71.775 - Withholding from nonresident members of pass-through entities. - 71.775 Withholding from nonresident members of pass-through entities. (1) Definition....

71.78 - Confidentiality provisions. - 71.78 Confidentiality provisions. (1) Divulging information. Except as provided in...

71.80 - General administrative provisions. - 71.80 General administrative provisions. (1) Department duties and powers. (a)...

71.805 - Tax avoidance transactions voluntary compliance program. - 71.805 Tax avoidance transactions voluntary compliance program. (1) Definitions. In...

71.81 - Disclosing reportable transactions. - 71.81 Disclosing reportable transactions. (1) Definitions. In this section: (a)...

71.82 - Interest. - 71.82 Interest. (1) Normal. (a) In assessing taxes interest shall...

71.83 - Penalties. - 71.83 Penalties. (1) Civil. (a) Negligence. 1. `Failure to file.'...

71.84 - Addition to the tax. - 71.84 Addition to the tax. (1) Individuals and fiduciaries. Except...

71.85 - General provisions. - 71.85 General provisions. (1) Penalties not deductible. No penalty imposed...

71.87 - Definition. - 71.87 Definition. In this subchapter, “person feeling aggrieved" and “person...

71.88 - Time for filing an appeal. - 71.88 Time for filing an appeal. (1) Appeal to the...

71.89 - Appeal procedures. - 71.89 Appeal procedures. (1) If the taxpayer requests a hearing,...

71.90 - Depositing contested amounts. - 71.90 Depositing contested amounts. (1) Deposit. The department shall notify...

71.91 - Collection provisions. - 71.91 Collection provisions. (1) Time taxes become delinquent. (a) Income...

71.92 - Compromises. - 71.92 Compromises. (2) Any taxpayer who is unable to pay...

71.93 - Setoffs for other state agencies. - 71.93 Setoffs for other state agencies. (1) Definitions. In this...

71.935 - Setoffs for municipalities and counties. - 71.935 Setoffs for municipalities and counties. (1) In this section:...

71.94 - Penalties. - 71.94 Penalties. Unless specifically provided in this subchapter, the penalties...

71.98 - Internal Revenue Code update. - 71.98 Internal Revenue Code update. The following federal laws, to...

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Wisconsin Statutes & Annotations Chapter 71 - Income and franchise taxes for state and local revenues.

Wisconsin Statutes & Annotations
Chapter 71 - Income and franchise taxes for state and local revenues.