2023 Statutes Index

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

Confidentiality, 71.78

Constitution authorizes, VIII, 1

Corporations, 71.22 to 71.30

Accounting method, 71.30

Allocation and apportionment of income, 71.25, 71.30

Combined reporting, 71.255

Computing tax, 71.30

Credits, 71.28

Defense contract renegotiation, 71.30

Definitions, 71.22

DISC, 71.30

Dissolved, assessment, 71.74

Economic development surcharge, 77.92 to 77.97

Economic substance, transactions without, 71.30 (2m)

Estimated taxes, 71.29

Exempt and excludable income, 71.26 (1)

General provisions, 71.30

Imposition of tax, 71.23

Income, computation of, 71.26, 71.265

Penalties, 71.30

Previously exempt, basis and depreciation, 71.265

Rates of taxation, 71.27

Returns:

See also Information returns, under this subhead

Consolidated statement, 71.74

Filing, 71.24

Situs of income, 71.25

Underpayment, 71.84

Credits:

Adjustment, 71.74