2023 Statutes Index

Violations of law, prosecution by attorney general, 139.45

Warehouse, permit, 139.34

taxation_6. estate tax 6. Estate Tax

Adjustments, 72.33

Applicability of tax, 72.36

Confidentiality of returns, 72.06

Construction of act, 72.005

Definitions, 72.01

Department powers, 72.30 (7)

Filing:

Failure to file, 72.235

Requirements, 72.30 (1)

Timely, 72.045

Hearings, 72.30 (4)

Imposition of tax, 72.02

Installment payments, closely held businesses, 72.225

Interest and acceleration, 72.23

Interstate arbitration of death taxes, 72.35

Intestacy, special administration, 867.05 (5)

Jurisdiction of circuit court, 72.27

Liability of personal representative, special administrator, trustee, 72.21

Notice, procedure for giving, 72.03

Notice of payments to revenue department, 72.34

Payment method, 72.22

Purpose of chapter, 72.005

Reciprocity for nonresidents, 72.11 (2)

Refunds, 72.24, 72.33

Statute of limitations, 72.30 (4)

Taxable transfers, 72.11

taxation_7. forest croplands 7. Forest Croplands

Account books, 77.11

Acreage shares, 77.04

Action to review findings, 77.12

Appraisal, 77.06 (2)

Bond to cut timber, 77.06 (1)

Contract running with land, 77.03

Conveyances of, 77.10

Conversion to managed forest land, 77.82 (4m)

Cutting timber:

Report, 77.06 (4)

When permitted, 77.06 (1)

Designation of land, 77.02

False reports, penalty, 77.09

Hunting and fishing privilege, 77.03

Improper cutting, double tax, 77.06 (1)

Interest and penalty for nonpayment, 77.04

Merchantable wood products, 77.06 (1)

Natural resources department, signatures, 77.125

Notice of intention to cut timber, 77.06 (1)

Payment to towns by DNR, 77.05

Purpose of act, 77.01

Rate of taxation, 77.04

Revaluation, 77.06 (3)

Severance tax, 77.03

State contribution, 77.05

Supplemental severance tax, 77.08

Tax roll, 77.04

Termination of forest cropland program, 77.13

Village included, 77.015

Withdrawal of such lands, 77.10

taxation_8. income and franchise tax 8. Income and Franchise Tax

Generally, Ch. 71

See also entity taxes, e.g., Corporations, Individuals, under this head

Additions to the tax, 71.84

Exceptions, 71.09

Not deductible, 71.85

Tax-option corporations, 71.35

Administrative provisions applicable to all entities, 71.74 to 71.80

Allocation and apportionment of income, 71.04, 71.10, 71.25, 71.30, 71.45

Appeals, 71.365 (6), 71.87 to 71.90

Definitions, 71.87

Deposit contested amounts, 71.90

Procedures, 71.89

Time, 71.88

To tax appeals commission, 73.01

Assessment, 71.74, 71.745

Districts of state, 73.05

Time limitation, 71.77

Attorney general, compromises, 71.92

Prosecuted by, 71.80, 71.85

Returns examined by, 71.78

Audits, 71.74, 71.745

Basis, see Income, computation of, under this subhead

Cancer research donations, 71.10 (5f)

Capital gains, see Income, computation of, under this subhead

Checkoff limitations, 71.10 (5s)

Collection, 71.74

Delinquent taxes and state agency debt, 71.91 to 71.94

Compromises, 71.92