76.126 Average net rate of taxation. The department shall compute the average net rate of taxation by subtracting the aggregate state property tax credits paid under s. 79.10 from the aggregate tax determined under s. 76.11 and dividing that result by the state assessment of the general property of the state upon which those taxes were levied. The department shall enter that rate upon the department's records.
History: 1987 a. 399.
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.