Wisconsin Statutes — Tax Chapters (70, 71, 76, 77, 78)
Wis. Stat. § 77.94
Surcharge determination
Official textdocs.legis.wisconsin.gov
The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.
Source: view the official text
In this chapter (40 sections)
- 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…
- 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