76.01 Railroads and utilities, assessment. The department of revenue shall make an annual assessment of the property of all railroad companies, of all conservation and regulation companies, of all air carriers, and of all pipeline companies, within this state, for the purpose of levying and collecting taxes thereon, as provided in this subchapter.
History: 1971 c. 23; 1979 c. 102 s. 236 (1); 1983 a. 27; 1985 a. 29; 1991 a. 39; 1995 a. 351; 2015 a. 216.
The Department of Revenue's formula for determining the portion of an airline system's value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152, 252 N.W.2d 337 (1977).
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 76 - Taxation of public utilities and insurers.
76.01 - Railroads and utilities, assessment.
76.025 - Miscellaneous provisions.
76.03 - Unit assessment and situs for taxation.
76.04 - Reports of companies; penalty.
76.05 - Refusal or neglect to report.
76.06 - General powers of investigation.
76.075 - Adjustments of assessments.
76.09 - Assessment of omitted property.
76.11 - Aggregate of all general property taxes.
76.125 - Net tax rate for commercial and manufacturing property.
76.126 - Average net rate of taxation.
76.14 - Remedies for nonpayment of taxes.
76.17 - Immaterial irregularities.
76.18 - Presumption of regularity.
76.23 - Exemption from other taxation.
76.24 - Distribution of revenue.
76.25 - Experts and employees.
76.28 - License fee for light, heat and power companies.
76.29 - License fee for selling electricity at wholesale.
76.30 - Confidentiality provisions.
76.31 - Determination of ad valorem tax receipts for hub facility exemptions.
76.46 - Powers of investigation.
76.48 - License fees, electric cooperatives.
76.54 - Motor carriers and urban transit companies; municipal taxation.
76.60 - Fire, travel, and marine insurers; license fees.
76.61 - Town mutual insurers; taxes, charges, dues and license fees.
76.62 - License fees; calculation of.
76.63 - Casualty insurance; license fees.
76.635 - Credit for investment in certified capital companies.
76.636 - Credit for certain development zone activities.
76.637 - Economic development credit.
76.638 - Early stage seed investment credit.
76.639 - Low-income housing credit.
76.64 - Quarterly installments.
76.65 - Life insurers; license fee.
76.655 - Health Insurance Risk-Sharing Plan assessments credit.
76.66 - Retaliatory taxation of nondomestic insurers.
76.67 - Reciprocal taxation of foreign insurers.
76.68 - License; issuance; collection of fees.