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

71.48 Payments of estimated taxes. Sections 71.29 and 71.84 (2) shall apply to insurers subject to taxation under this chapter.
History: 1987 a. 312.

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.