Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)

253 sections.

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
70.045 Taxation district defined
70.055 Expert assessment help
70.075 Functions of board of assessors in cities of the 2nd class
70.095 Assessment roll; time-share property
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
70.1105 Taxed in part
71.01 Definitions
71.02 Imposition of tax
71.03 Filing returns; certain claims
71.04 Situs of income; allocation and apportionment
71.05 Income computation
71.06 Rates of taxation
71.07 Credits
71.08 Minimum tax
71.09 Payment of estimated taxes
71.10 General provisions
71.12 Conformity
71.13 Filing returns
71.14 Situs of income
71.15 Income computation
71.16 Allocation of modifications
71.17 General provisions
71.19 Conformity
71.20 Filing returns
71.21 Computation
71.22 Definitions
71.23 Imposition of tax
71.24 Filing returns; extensions; payment of tax
71.25 Situs of income; allocation and apportionment
71.26 Income computation
71.27 Rates of taxation
71.28 Credits
71.29 Payments of estimated taxes
71.30 General provisions
71.32 Conformity
71.33 Intent
71.34 Definitions
71.35 Imposition of additional tax on tax-option corporations
71.36 Tax-option items
71.37 Conformity
71.38 Definition
71.39 Imposition of tax
71.122 Definition
71.125 Imposition of tax
71.195 Definition
71.255 Combined reporting
71.265 Previously exempt corporations; basis and depreciation
71.275 Rate changes
71.362 Situs of income
71.365 General provisions
71.385 Determination of cost
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
76.125 Net tax rate for commercial and manufacturing property
76.126 Average net rate of taxation
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
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
77.105 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
78.01 Tax imposed; collected; exceptions
78.005 Definitions
78.07 Motor vehicle fuel received
78.09 Supplier and exporter licenses
78.10 Licensing process
78.11 Bond
78.12 Reports to department; computation of tax
78.13 Notice by licensee of discontinuance, sale or transfer of business; final report
78.015 Annual adjustment of tax rate
78.15 Theft of tax moneys
78.017 Adjustment in 1997
78.19 Refund for fuel destroyed
78.21 Seizure and sale
78.22 Motor vehicle fuel floor tax
78.39 Definitions
78.40 Tax imposed; collected; exceptions
78.47 Alternate fuels license
78.48 Application; form; investigation; bond; issue
78.49 Reports to department; computation of tax
78.50 Notice by alternate fuels licensee of cessation, sale or transfer of business; final report
78.51 Theft of alternate fuels tax moneys
78.52 Separate fuel supply tanks required
78.53 Presumption
78.55 Definitions
78.56 General aviation fuel license
78.57 Application; form; investigation; bond; issue
78.58 Reports to department; computation of tax
78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report
78.60 Theft of general aviation fuel tax moneys
78.61 Presumption
78.62 Exemptions
78.64 Definitions
78.65 Suspension and revocation of licenses
78.66 Records to be kept by licensees
78.67 Timely filing
78.68 Returns; failure to pay; refunds
78.69 Appeals
78.70 Actions to collect tax and penalties
78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims
78.72 Preference given actions to enforce this chapter
78.73 Criminal penalties
78.74 Remedies and penalties are cumulative
78.75 Refund; procedure; claim unassignable
78.77 Registration of transporters; records to be kept
78.155 Penalties for misuse of dyed diesel fuel
78.215 Separate fuel supply tanks required
78.405 Annual adjustment of the tax rate
78.407 Adjustment in 1997
78.555 Tax imposed; rate; collected