2023 Statutes Index

Presumption of regularity of revenue department proceedings, 76.18

Property, full market value determination, 76.07 (5)

Property in this state, determining, 76.07 (4g), (4r)

Property taxable, 76.03 (1)

Railroad companies, reports, form, 76.39 (3)

Railroads, taxes, deposited in transportation fund, 76.24

Rate, net for commercial and manufacturing property, 76.125

Reassessment, notice to companies, 76.15 (1)

Redetermination of assessment by Dane county circuit court, 76.08

Reports:

Effect of failure, 76.05

Form, penalty for late filing, 76.04

Semiannual payments, 76.13 (2a)

Situs of taxable property in state capitol, 76.03 (3)

State rate, adjustment, hearing, 76.10

Stock exempt, 76.23

Tax roll, when completed, certificate, delivery, 76.13

Taxes payable into state fund, exceptions, 76.24

Telecommunications companies:

Administration, 76.84

Assessment, 76.82

Combined years reporting, 76.815

Definitions, 76.80

Imposition, 76.81

911 fee, 196.025 (6)

Report; payment, 76.83

Trade practices assessment, 196.859

Unit assessment, 76.03 (2)

Visitorial powers of department, 76.06

taxation_17. real estate transfer fee 17. Real Estate Transfer Fee

Agricultural land, 77.22 (1)

Confidentiality of returns, 77.23, 77.265

Definitions, 77.21

Disposition of fees and returns, 77.23

Division of fee, 77.24

Exemptions from fee, 77.25

Fees, additional, 77.26

Form, revenue department prescribe, 77.22 (1)

Imposition of fee, 77.22

Inspection of returns, 77.23

Investigation, powers of, 77.26

Local fees prohibited, 77.256

Penalties, 77.26

Penalty for falsifying value, 77.27

Recording fee, 77.29

Refunds, 77.26

Register of deeds' duties, 59.43 (1c) (c)

Return, exemptions from, 77.255

Rules, revenue secretary may adopt, 77.30

taxation_18. sales and use tax 18. Sales and Use Tax

Administrative provisions, 77.61

Advertising, 77.52 (5), 77.53 (7)

Aircraft, 77.53 (17r)

Not registered until sales tax paid, 77.61 (1)

Audits, 77.59 (1), (2)

Auto dealer, exempt for motor vehicle loaned for driver training, 77.56 (2)

Baseball park districts:

Authorization, 77.707

General provisions, see County, municipalities, and special district, under this subhead

Boats:

Collection, 30.52 (4)

Not registered until sales tax paid, 77.61 (1)

Building materials, not included in rate increase, 77.535

Cigarettes, 139.33

Claim for refund, 77.59 (4)

Classes of property and services taxed, rate, 77.52 (1), (2), 77.53 (1), (1m)

Collection, 77.52 (3)

Certification for, 77.66

Compensation, sellers and service providers, 77.63

Information, 77.61 (5)

Rules for temporary sellers, 77.52 (19)

Corporations, personal liability of officers, employees and persons for failure to file or pay tax, 77.60 (9)

County, municipalities, and special district:

Administration by department, 77.76

Adoption by ordinance, 77.70

Applicability of general sales tax law, 77.79

Distribution, 77.76 (3)

Imposition, 77.71

Jurisdiction, 77.73

Premier resort area tax, 77.994

Administration, 77.9941

Establishment, ordinance, 66.1113

Registration, 77.78

Reports, 77.75

Retailers, duties, 77.785

Seller permits, 77.74

Situs, 77.72

Transitional provisions, 77.77

Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)