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

71.19 Conformity. Unless specifically provided in this subchapter, partnerships and limited liability companies shall be subject to all of the provisions, requirements and liabilities of this chapter, so far as applicable, unless the context requires otherwise.
History: 1987 a. 312; 1993 a. 112.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 71 - Income and franchise taxes for state and local revenues.

71.01 - Definitions.

71.02 - Imposition of tax.

71.03 - Filing returns; certain claims.

71.04 - Situs of income; allocation and apportionment.

71.05 - Income computation.

71.06 - Rates of taxation.

71.07 - Credits.

71.08 - Minimum tax.

71.09 - Payment of estimated taxes.

71.10 - General provisions.

71.12 - Conformity.

71.122 - Definition.

71.125 - Imposition of tax.

71.13 - Filing returns.

71.14 - Situs of income.

71.15 - Income computation.

71.16 - Allocation of modifications.

71.17 - General provisions.

71.19 - Conformity.

71.195 - Definition.

71.20 - Filing returns.

71.21 - Computation.

71.22 - Definitions.

71.23 - Imposition of tax.

71.24 - Filing returns; extensions; payment of tax.

71.25 - Situs of income; allocation and apportionment.

71.255 - Combined reporting.

71.26 - Income computation.

71.265 - Previously exempt corporations; basis and depreciation.

71.27 - Rates of taxation.

71.275 - Rate changes.

71.28 - Credits.

71.29 - Payments of estimated taxes.

71.30 - General provisions.

71.32 - Conformity.

71.33 - Intent.

71.34 - Definitions.

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

71.36 - Tax-option items.

71.362 - Situs of income.

71.365 - General provisions.

71.37 - Conformity.

71.38 - Definition.

71.385 - Determination of cost.

71.39 - Imposition of tax.

71.40 - Filing of returns.

71.42 - Definitions.

71.43 - Imposition of tax.

71.44 - Filing returns; extensions; payment of tax.

71.45 - Income computation.

71.46 - Rates of taxation.

71.47 - Credits.

71.48 - Payments of estimated taxes.

71.49 - General provisions.

71.51 - Purpose.

71.52 - Definitions.

71.53 - Filing claims.

71.54 - Computation of credit.

71.55 - General provisions.

71.57 - Purpose.

71.58 - Definitions.

71.59 - Filing claims.

71.60 - Computation.

71.61 - General provisions.

71.613 - Farmland preservation credit, 2010 and beyond.

71.63 - Definitions.

71.64 - Employers required to withhold.

71.65 - Filing returns or reports.

71.66 - Employee exemption certificates.

71.67 - General provisions.

71.68 - Definitions.

71.70 - Rents or royalties.

71.71 - Wages subject to withholding.

71.715 - Wages not subject to withholding.

71.72 - Statement of nonwage payments.

71.73 - General provisions.

71.738 - Definitions.

71.74 - Department audits, additional assessments and refunds.

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

71.75 - Claims for refund.

71.76 - Internal revenue service and other state adjustments.

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

71.775 - Withholding from nonresident members of pass-through entities.

71.78 - Confidentiality provisions.

71.80 - General administrative provisions.

71.805 - Tax avoidance transactions voluntary compliance program.

71.81 - Disclosing reportable transactions.

71.82 - Interest.

71.83 - Penalties.

71.84 - Addition to the tax.

71.85 - General provisions.

71.87 - Definition.

71.88 - Time for filing an appeal.

71.89 - Appeal procedures.

71.90 - Depositing contested amounts.

71.91 - Collection provisions.

71.92 - Compromises.

71.93 - Setoffs for other state agencies.

71.935 - Setoffs for municipalities and counties.

71.94 - Penalties.

71.98 - Internal Revenue Code update.