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Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)
432 sections.
Chapter 70 — General Property Taxes
- 70.01 General property taxes; upon whom levied
- 70.02 Definition of general property
- 70.03 Definition of real property
- 70.04 Definition of personal property
- 70.05 Valuation of property; assessors in cities, towns and villages
- 70.06 Assessments, where made; first class city districts; assessors; appointment, removal
- 70.07 Functions of board of assessors in first class cities
- 70.08 Assessment district
- 70.09 Official real property lister; forms for officers
- 70.10 Assessment, when made, exemption
- 70.11 Property exempted from taxation
- 70.12 Real property, where assessed
- 70.13 Where personal property assessed
- 70.14 Incorporated companies
- 70.015 Sunset
- 70.15 Assessment of vessels
- 70.17 Lands, to whom assessed; buildings on exempt lands
- 70.18 Personal property, to whom assessed
- 70.19 Assessment, how made; liability and rights of representative
- 70.20 Owner’s liability when personalty assessed to another; action to collect
- 70.21 Partnership; estates in hands of personal representative; personal property, how assessed
- 70.22 Personal property being administered, how assessed
- 70.23 Duties of assessors; entry of parcels on assessment roll
- 70.24 Public lands and land mortgaged to state
- 70.25 Lands, described on rolls
- 70.27 Assessor’s plat
- 70.28 Assessment as one parcel
- 70.29 Personalty, how entered
- 70.30 Aggregate values
- 70.32 Real estate, how valued
- 70.34 Personalty
- 70.35 Taxpayer examined under oath or to submit return
- 70.36 False statement; duty of district attorney
- 70.37 Net proceeds occupation tax on persons extracting metalliferous minerals in this state
- 70.38 Reports, appeals, estimated liability
- 70.39 Collection of delinquent tax
- 70.40 Occupational tax on iron ore concentrates
- 70.42 Occupation tax on coal
- 70.43 Correction of errors by assessors
- 70.44 Assessment; property omitted
- 70.045 Taxation district defined
- 70.45 Return and examination of rolls
- 70.46 Boards of review; members; organization
- 70.47 Board of review proceedings
- 70.48 Assessor to attend board of review
- 70.49 Affidavit of assessor
- 70.50 Delivery of roll
- 70.51 Assessment review and tax roll in first class cities
- 70.52 Clerks to examine and correct rolls
- 70.53 Statement of assessment and exemptions
- 70.055 Expert assessment help
- 70.55 Special messenger
- 70.56 Lost roll
- 70.57 Assessment of counties and taxation districts by department
- 70.58 Forestation state tax
- 70.60 Apportionment of state tax to counties
- 70.62 County tax rate
- 70.63 Apportionment of county and state taxes to municipalities
- 70.64 Review of equalized values
- 70.65 Tax roll
- 70.67 Municipal treasurer’s bond; substitute for
- 70.68 Collection of taxes
- 70.71 Proceedings if roll not made
- 70.72 Clerical help on reassessment
- 70.73 Correction of tax roll
- 70.74 Lien of reassessed tax
- 70.075 Functions of board of assessors in cities of the 2nd class
- 70.75 Reassessments
- 70.76 Board of correction
- 70.77 Proceedings; inspection
- 70.78 Affidavit; filing
- 70.79 Power of supervisor of equalization
- 70.80 Compensation; fees
- 70.81 Statement of expenses
- 70.82 Review of claims; payment
- 70.83 Deputies; neglect; reassessment
- 70.84 Inequalities may be corrected in subsequent year
- 70.85 Review of assessment by department of revenue
- 70.86 Descriptions, simplified system
- 70.095 Assessment roll; time-share property
- 70.99 County assessor
- 70.109 Presumption of taxability
- 70.111 Personal property exempted from taxation
- 70.112 Property exempted from taxation because of special tax
- 70.113 State aid to municipalities; aids in lieu of taxes
- 70.114 Aids on certain state lands equivalent to property taxes
- 70.115 Taxation of real estate held by investment board
- 70.119 Payments for municipal services
- 70.174 Improvements on government-owned land
- 70.177 Federal property
- 70.323 Assessment of divided parcel
- 70.327 Valuation and assessment of property with contaminated wells
- 70.337 Tax exemption reports
- 70.339 Reporting requirements
- 70.345 Legislative intent; department of revenue to supply information
- 70.365 Notice of changed assessment
- 70.375 Net proceeds occupation tax on mining of metallic minerals; computation
- 70.385 Collection of the tax
- 70.395 Distribution and apportionment of tax
- 70.396 Use of metalliferous mining tax payments by counties
- 70.397 Oil and gas severance tax
- 70.421 Occupational tax on petroleum and petroleum products refined in this state
- 70.501 Fraudulent valuations by assessor
- 70.502 Fraud by member of board of review
- 70.503 Civil liability of assessor or member of board of review
- 70.511 Delayed action of reviewing authority
- 70.555 Provisions directory
- 70.575 State assessment, time
- 70.855 State assessment of commercial property
- 70.995 State assessment of manufacturing property
- 70.1105 Taxed in part
- 70.3965 Fund administrative fee
Chapter 71 — Income and Franchise Taxes
Chapter 76 — Taxation of Public Utilities, Insurance Companies & Telecoms
- 76.01 Railroads and utilities, assessment
- 76.02 Definitions
- 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
- 76.08 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
- 76.13 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
- 76.025 Miscellaneous provisions
- 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
- 76.64 Quarterly installments
- 76.65 Life insurers; license fee
- 76.66 Retaliatory taxation of nondomestic insurers
- 76.67 Reciprocal taxation of foreign insurers
- 76.68 License; issuance; collection of fees
- 76.074 Property exempt from assessment
- 76.075 Adjustments of assessments
- 76.80 Definitions
- 76.81 Imposition
- 76.82 Assessment
- 76.83 Report; payment
- 76.84 Administration
- 76.125 Net tax rate for commercial and manufacturing property
- 76.126 Average net rate of taxation
- 76.633 Community development entity investment credit
- 76.634 Long-term care insurance assessment credit
- 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
- 76.645 Penalties
- 76.655 Health Insurance Risk-Sharing Plan assessments credit
- 76.815 Combined reporting
Chapter 77 — Sales/Use Tax, Real Estate Transfer Fee & Special Taxes
- 77.01 Purposes
- 77.02 Forest croplands
- 77.03 Taxation of forest croplands
- 77.04 Taxation
- 77.05 State contribution
- 77.06 Forestation
- 77.08 Supplemental severance tax
- 77.09 False reports, penalties
- 77.10 Withdrawal of forest croplands
- 77.11 Accounts of department of natural resources
- 77.12 Review of findings, venue
- 77.13 Termination of forest croplands program
- 77.14 Forest croplands information, protection, appropriation
- 77.015 Lands in villages included
- 77.17 Contracts for land in the lower Wisconsin state riverway
- 77.21 Definitions
- 77.22 Imposition of real estate transfer fee
- 77.23 Disposition of fees and returns
- 77.24 Division of fee
- 77.25 Exemptions from fee
- 77.26 Powers of investigation, additional fees, refunds, penalties
- 77.27 Penalty for falsifying value
- 77.29 Fee for recording
- 77.30 Rules
- 77.51 Definitions
- 77.52 Imposition of retail sales tax
- 77.53 Imposition of use tax
- 77.54 General exemptions
- 77.55 Exemptions from sales tax
- 77.56 Exemptions from use tax
- 77.57 Liability of purchaser
- 77.58 Returns and payments
- 77.59 Deficiency and refund determinations
- 77.60 Interest and penalties
- 77.61 Administrative provisions
- 77.62 Collection of delinquent sales and use taxes
- 77.63 Collection compensation
- 77.65 Uniform sales and use tax administration
- 77.66 Certification for collection of sales and use tax
- 77.67 Amnesty for new registrants
- 77.70 Adoption by county ordinance
- 77.71 Imposition of county, municipality, and special district sales and use taxes
- 77.72 General rule
- 77.73 Jurisdiction to tax
- 77.74 Seller permits
- 77.75 Reports
- 77.76 Administration
- 77.77 Transitional provisions
- 77.78 Registration
- 77.79 Relation tosubch. III
- 77.80 Purpose
- 77.81 Definitions
- 77.82 Managed forest land; application
- 77.83 Closed, open and restricted areas
- 77.84 Taxation of managed forest land
- 77.85 State contribution
- 77.86 Forestry practices
- 77.88 Withdrawal; transfer of ownership; nonrenewal
- 77.89 Distribution of moneys received
- 77.90 Right to hearing
- 77.91 Miscellaneous provisions
- 77.92 Definitions
- 77.93 Applicability
- 77.94 Surcharge determination
- 77.95 Interest and penalties
- 77.96 Administration
- 77.97 Use of revenue
- 77.98 Imposition
- 77.99 Imposition
- 77.105 Ferrous mining
- 77.125 Signatures
- 77.255 Exemptions from return
- 77.256 Local fees prohibited
- 77.265 Confidentiality
- 77.522 Sourcing
- 77.523 Liability of marketplace providers, retailers, and marketplace sellers
- 77.524 Seller and 3rd-party liability
- 77.525 Reduction to prevent double taxation
- 77.535 Increases; building materials
- 77.585 Return adjustments
- 77.701 Adoption by municipal ordinance
- 77.706 Adoption by resolution; football stadium district
- 77.707 Sunset
- 77.785 Duties of retailers
- 77.875 Grazing restricted
- 77.876 Noncompliance assessment
- 77.883 Ferrous mining
- 77.885 Withdrawal of tribal lands
- 77.895 Grants for land acquisitions for outdoor activities
- 77.905 Procedure in forfeiture actions
- 77.935 Single-owner entities
- 77.981 Rate
- 77.982 Administration
- 77.991 Administration
- 77.994 Premier resort area tax
- 77.995 Imposition
- 77.996 Definitions
- 77.997 Definitions
- 77.9815 Exemption
- 77.9941 Administration
- 77.9951 Administration
- 77.9961 License and fee
- 77.9962 Dry cleaning products fee
- 77.9964 Administration
- 77.9965 Sunset
- 77.9971 Electric vehicle charging station registration
- 77.9972 Electric vehicle charging tax
- 77.9973 Administration
Chapter 78 — Motor Vehicle Fuel & Aviation Fuel Tax