Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § Tax 12.20 — Net proceeds occupational tax on metal mining, taxable year

The taxable year adopted by the person engaged in mining metalliferous minerals in this state for purposes of the “net proceeds occupational tax report” shall correspond to the year adopted by that person for Wisconsin franchise and income tax purposes.

Last amended: Cr. Register, February, 1976, No. 242 , eff. 3-1-76; am. (2) (b), Register, January, 1985, No. 349 , eff. 2-1-85; am. (2) (b), Register, June, 1996, No. 486 , eff. 7-1-96; CR 13-036 : r. and recr. Register December 2013 No. 696 , eff. 1-1-14; CR 19-030 : am. (2) (b) Register October 2019 No. 766 , eff. 11-1-19.

Source: official text