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4. Florence
5. Fond du Lac
7. Green Lake
8. Kewaunee
9. Langlade
10. Manitowoc
11. Marinette
12. Marquette
13. Menominee
15. Outagamie
17. Sheboygan
19. Waushara
20. Winnebago
(2)Eau Claire district.
(a) Headquarters. Eau Claire.
(b) Counties served.
4. Bayfield
7. Chippewa
11. Eau Claire
15. LaCrosse
17. Marathon
26. St. Croix
29. Trempealeau
31. Washburn
(3)Madison district.
(a) Headquarters. Madison.
(b) Counties served.
1. Columbia
2. Crawford
8. Jefferson
9. LaFayette
10. Richland
(4)Milwaukee district.
(a) Headquarters. Milwaukee.
(b) Counties served.
2. Milwaukee
5. Walworth
6. Washington
7. Waukesha
Note: Section Tax 1.01 interprets s. 73.05, Stats.
History: 1-2-56; am. Register, September, 1964, No. 105, eff. 10-1-64; am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, September, 1983, No. 333, eff. 10-1-83.
Tax 1.06Application of federal income tax regulations. To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, or Wisconsin income or franchise tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.
Note: Federalization of the computation of Wisconsin gross income for individuals and fiduciaries was provided by Chapter 163, Laws of 1965, effective for taxable year 1965 and thereafter. Federalization of the computation of Wisconsin net income of a corporation was provided by 1987 Wis. Act 27, effective for taxable year 1987 and thereafter.
History: Cr. Register, March, 1966, No. 123, eff. 4-1-66; am. Register, July, 1987, No. 379, eff. 8-1-87; am Register, June, 1990, No. 414, eff. 7-1-90; CR 22-044: am. Register June 2023 No. 810, eff. 7-1-23.
Tax 1.10Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports.
(1)Daily processing of documents. Screening and processing of deposit reports, returns, and vouchers shall be done daily on the date received in accordance with specific procedures provided by the department.
(2)Documents received with proper payment. The depository bank shall inscribe the date received, amount of payment and a consecutively assigned validation number upon each deposit report, return, or voucher. That same information shall be inscribed on the payment. The deposits received and validated for each day shall be combined into a single deposit to the account of the state treasurer. The processed documents shall be kept in sequence within batches for each business day. The batches for each business day shall be sent daily by special courier to the department’s revenue accounting section in Madison. A validation tape and batch card shall accompany each batch, and each day’s transmittal shall include a separate recapitulation sheet for each tax program. A copy of the combined daily deposit slip shall also be included in each day’s transmittal.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.