Chapter Tax 1

GENERAL ADMINISTRATION

Tax 1.001   Definition.

Tax 1.01   Assessment districts.

Tax 1.06   Application of federal income tax regulations.

Tax 1.10   Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports.

Tax 1.11   Requirements for examination of returns.

Tax 1.12   Electronic funds transfer.

Tax 1.13   Power of attorney.

Tax 1.14   Petition for redetermination.

Tax 1.15   Enforcement of rules against a small business that has commited a minor violation.

Tax 1.16   Financial record matching program.

Tax 1.18   Permit predetermination.

Tax 1.001 Tax 1.001 Definition. In chs. Tax 1 to 12, 14, 16 to 18, unless otherwise specified:

Tax 1.001(1) (1) “Department” means the Wisconsin department of revenue.

Tax 1.001 History History: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (intro.), Register, September, 1983, No. 333, eff. 10-1-83; am. (intro.), Register, July, 1989, No. 403, eff. 8-1-89.

Tax 1.01 Tax 1.01 Assessment districts. The secretary of revenue has divided the state into the following income tax assessment districts: