SB566,37,220 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a
21husband and wife spouses who filed separate returns for the preceding taxable year
22file a joint return, the tax shown on the return for the preceding year is the sum of
23the taxes shown on the separate returns of the husband and wife spouses. If a
24husband and wife spouses who filed a joint return for the preceding taxable year file
25separate returns, the tax shown on the return for the preceding year is the husband's

1or wife's each spouse's proportion of that tax based on what their respective tax
2liabilities for that year would have been had they filed separately.

SB566,37,54 71.52 (4) “Household" means a claimant and an individual related to the
5claimant as husband or wife his or her spouse.

SB566,37,137 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
8as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
9(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
10of each spouse and if any part of that excess is attributable to negligence or
11intentional disregard of this chapter, but without intent to defraud, at the time of the
12filing of that separate return, then 25 percent of the total amount of that excess shall
13be added to the tax.

SB566,37,2015 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
16the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
17to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
18spouse and if any part of that excess is attributable to fraud with intent to evade tax
19at the time of the filing of that separate return, then 50 percent of the total amount
20of that excess shall be added to the tax.

SB566,37,2222 77.25 (8m) Between husband and wife spouses.

SB566,38,224 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law,
25mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or,

1if the item is a motor vehicle, from the transferor to a corporation owned solely by the
2transferor or by the transferor's spouse.

SB566,38,94 101.91 (5m) “Manufactured home community" means any plot or plots of
5ground upon which 3 or more manufactured homes that are occupied for dwelling or
6sleeping purposes are located. “Manufactured home community" does not include a
7farm where the occupants of the manufactured homes are the father, mother, son,
8daughter, brother or sister parents, children, or siblings of the farm owner or
9operator or where the occupants of the manufactured homes work on the farm.

SB566,38,1311 102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law,
12daughter-in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or
13sister-in-law of a farmer shall not be deemed the farmer's employees.

SB566,38,2115 102.07 (5) (c) A shareholder-employee of a family farm corporation shall be
16deemed a “farmer" for purposes of this chapter and shall not be deemed an employee
17of a farmer. A “family farm corporation" means a corporation engaged in farming all
18of whose shareholders are related as lineal ancestors or lineal descendants, whether
19by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins,
20sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law parents-in-law,
21brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

SB566,38,2423 102.51 (1) (a) 1. A wife married person upon a husband his or her spouse with
24whom he or she is living at the time of his the spouse's death.

SB566,39,32 103.10 (1) (h) “Spouse" means an employee's legal husband or wife the person
3to whom an employee is legally married.

SB566,39,65 103.165 (3) (a) 3. The decedent's father or mother parent or parents if the
6decedent leaves no surviving spouse, domestic partner under ch. 770, or children.

SB566,39,98 111.32 (12) “Marital status" means the status of being married, single,
9divorced, separated, or widowed a surviving spouse.