Wisconsin Statutes & Annotations
Chapter 76 - Taxation of public utilities and insurers.
76.06 - General powers of investigation.

76.06 General powers of investigation. In any matter material to the valuation, assessment or taxation of property under this subchapter, the department may, in its discretion, exercise any and all of the powers conferred upon it by ss. 73.03 and 73.04 (1); and every state, county, city, village, town and other public officer shall make return to the department in such form as it shall prescribe, of all information it shall call for. Persons serving the process of the department shall receive the same compensation allowed by law to sheriffs for similar service; and persons appearing before the department in obedience to its summons shall, in the discretion of the department, receive the same compensation as a witness in the circuit court; such fees and compensation to be audited by the department of administration on the certificate of the department, and charged to the proper appropriation for the department of revenue. The records, books, accounts and papers of any company defined in s. 76.02 to be assessed under this subchapter, except as otherwise provided, shall be subject to the visitation, inspection and examination by said department or by such person as it may designate for that purpose.
History: 1979 c. 102 s. 236 (1).

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 76 - Taxation of public utilities and insurers.

76.01 - Railroads and utilities, assessment.

76.02 - Definitions.

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.

76.07 - Assessment.

76.075 - Adjustments of assessments.

76.08 - Review of assessment.

76.09 - Assessment of omitted property.

76.10 - Review of state assessment; notice of hearing; decision; time limits; notice of decision; action to review decision; error adjusted.

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.

76.13 - Levy; tax roll; lien.

76.14 - Remedies for nonpayment of taxes.

76.15 - Reassessment.

76.16 - Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities.

76.17 - Immaterial irregularities.

76.18 - Presumption of regularity.

76.22 - Tax lien; sale.

76.23 - Exemption from other taxation.

76.24 - Distribution of revenue.

76.25 - Experts and employees.

76.26 - Court fees.

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.

76.39 - Car line taxes.

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.

76.645 - Penalties.

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.

76.69 - Deduction for personal property taxes.

76.80 - Definitions.

76.81 - Imposition.

76.815 - Combined reporting.

76.82 - Assessment.

76.83 - Report; payment.

76.84 - Administration.