General provisions

71.85(1)

# (1)

Penalties not deductible. No penalty imposed by this chapter, including penalties imposed under s. 71.83 (1) (a) 3. , 4. and 5. and (b) 2. , 3. and 4. and (2) (a) 1. , 4. and 5. , or by subch. III of ch. 77 may be deducted from gross income in arriving at net income taxable under this chapter.

71.85(2)

# (2)

Prosecutions by attorney general. The attorney general is authorized, upon request of the secretary of revenue, to represent the state or to assist the district attorney in the prosecution of any case arising under s. 71.83 (2)

# (a)

1. or (2)

# (b)

1. or 2.

Source: view the official text

In this chapter (40 sections)

71.63 · Definitions
71.64 · Employers required to withhold
71.65 · Filing returns or reports
71.66 · Employee exemption certificates
71.67 · General provisions
71.68 · Definitions
71.70 · Rents or royalties
71.71 · Wages subject to withholding
71.72 · Statement of nonwage payments
71.73 · General provisions
71.74 · Department audits, additional assessments and refunds
71.75 · Claims for refund
71.76 · Internal revenue service and other state adjustments
71.77 · Statutes of limitations, assessments and refunds; when permitted
71.78 · Confidentiality provisions
71.80 · General administrative provisions
71.81 · Disclosing reportable transactions
71.82 · Interest
71.83 · Penalties
71.84 · Addition to the tax
71.85 · General provisions
71.87 · Definition
71.88 · Time for filing an appeal
71.89 · Appeal procedures
71.90 · Depositing contested amounts
71.91 · Collection provisions
71.92 · Compromises
71.93 · Setoffs for other state agencies
71.94 · Penalties
71.98 · Internal Revenue Code update
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
71.613 · Farmland preservation credit, 2010 and beyond

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