This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
71.21   Computation.
SUBCHAPTER IV
TAXATION OF CORPORATIONS
71.22   Definitions.
71.23   Imposition of tax.
71.24   Filing returns; extensions; payment of tax.
71.25   Situs of income; allocation and apportionment.
71.255   Combined reporting.
71.26   Income computation.
71.265   Previously exempt corporations; basis and depreciation.
71.27   Rates of taxation.
71.275   Rate changes.
71.28   Credits.
71.29   Payments of estimated taxes.
71.30   General provisions.
SUBCHAPTER V
TAX-OPTION CORPORATIONS
71.32   Conformity.
71.33   Intent.
71.34   Definitions.
71.35   Imposition of additional tax on tax-option corporations.
71.36   Tax-option items.
71.362   Situs of income.
71.365   General provisions.
SUBCHAPTER VI
URBAN TRANSIT COMPANIES
71.37   Conformity.
71.38   Definition.
71.385   Determination of cost.
71.39   Imposition of tax.
71.40   Filing of returns.
SUBCHAPTER VII
TAXATION OF INSURANCE COMPANIES
71.42   Definitions.
71.43   Imposition of tax.
71.44   Filing returns; extensions; payment of tax.
71.45   Income computation.
71.46   Rates of taxation.
71.47   Credits.
71.48   Payments of estimated taxes.
71.49   General provisions.
SUBCHAPTER VIII
HOMESTEAD CREDIT
71.51   Purpose.
71.52   Definitions.
71.53   Filing claims.
71.54   Computation of credit.
71.55   General provisions.
SUBCHAPTER IX
FARMLAND PRESERVATION CREDIT
71.57   Purpose.
71.58   Definitions.
71.59   Filing claims.
71.60   Computation.
71.61   General provisions.
71.613   Farmland preservation credit, 2010 and beyond.
SUBCHAPTER X
WITHHOLDING
71.63   Definitions.
71.64   Employers required to withhold.
71.65   Filing returns or reports.
71.66   Employee exemption certificates.
71.67   General provisions.
SUBCHAPTER XI
INFORMATION RETURNS
71.68   Definitions.
71.70   Rents or royalties.
71.71   Wages subject to withholding.
71.715   Wages not subject to withholding.
71.72   Statement of nonwage payments.
71.73   General provisions.
SUBCHAPTER XII
ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES
71.738   Definitions.
71.74   Department audits, additional assessments and refunds.
71.745   Pass-through entity audits, additional assessments and refunds at the entity level.
71.75   Claims for refund.
71.76   Internal revenue service and other state adjustments.
71.77   Statutes of limitations, assessments and refunds; when permitted.
71.775   Withholding from nonresident members of pass-through entities.
71.78   Confidentiality provisions.
71.80   General administrative provisions.
71.805   Tax avoidance transactions voluntary compliance program.
71.81   Disclosing reportable transactions.
SUBCHAPTER XIII
INTEREST AND PENALTIES
71.82   Interest.
71.83   Penalties.
71.84   Addition to the tax.
Loading...
Loading...
This is an archival version of the Wis. Stats. database for 2019. See Are the Statutes on this Website Official?