71.385 Determination of cost. The cost of property used and useful in providing urban mass transportation of passengers and the depreciation accrued on such property shall be determined on the basis of the reports and orders on file with the department of transportation.
History: 1987 a. 312; 1993 a. 16.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 71 - Income and franchise taxes for state and local revenues.
71.03 - Filing returns; certain claims.
71.04 - Situs of income; allocation and apportionment.
71.09 - Payment of estimated taxes.
71.16 - Allocation of modifications.
71.24 - Filing returns; extensions; payment of tax.
71.25 - Situs of income; allocation and apportionment.
71.265 - Previously exempt corporations; basis and depreciation.
71.29 - Payments of estimated taxes.
71.35 - Imposition of additional tax on tax-option corporations.
71.385 - Determination of cost.
71.44 - Filing returns; extensions; payment of tax.
71.48 - Payments of estimated taxes.
71.54 - Computation of credit.
71.613 - Farmland preservation credit, 2010 and beyond.
71.64 - Employers required to withhold.
71.65 - Filing returns or reports.
71.66 - Employee exemption certificates.
71.71 - Wages subject to withholding.
71.715 - Wages not subject to withholding.
71.72 - Statement of nonwage payments.
71.74 - Department audits, additional assessments and refunds.
71.745 - Pass-through entity audits, additional assessments and refunds at the entity level.
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.
71.88 - Time for filing an appeal.
71.90 - Depositing contested amounts.
71.91 - Collection provisions.
71.93 - Setoffs for other state agencies.