Chapter 71

71.37   Conformity.

71.38   Definition.

71.385   Determination of cost.

71.39   Imposition of tax.

71.40   Filing of returns.

SUBCHAPTER VII

TAXATION OF INSURANCE COMPANIES

71.42   Definitions.

71.43   Imposition of tax.

71.44   Filing returns; extensions; payment of tax.

71.45   Income computation.

71.46   Rates of taxation.

71.47   Credits.

71.48   Payments of estimated taxes.

71.49   General provisions.

SUBCHAPTER VIII

HOMESTEAD CREDIT

71.51   Purpose.

71.52   Definitions.

71.53   Filing claims.

71.54   Computation of credit.

71.55   General provisions.

SUBCHAPTER IX

FARMLAND PRESERVATION CREDIT

71.57   Purpose.

71.58   Definitions.

71.59   Filing claims.

71.60   Computation.

71.61   General provisions.

71.613   Farmland preservation credit, 2010 and beyond.

SUBCHAPTER X

WITHHOLDING

71.63   Definitions.

71.64   Employers required to withhold.

71.65   Filing returns or reports.

71.66   Employee exemption certificates.

71.67   General provisions.

SUBCHAPTER XI

INFORMATION RETURNS

71.68   Definitions.

71.70   Rents or royalties.

71.71   Wages subject to withholding.

71.715   Wages not subject to withholding.

71.72   Statement of nonwage payments.

71.73   General provisions.

SUBCHAPTER XII

ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES

71.738   Definitions.

71.74   Department audits, additional assessments and refunds.

71.745   Pass-through entity audits, additional assessments and refunds at the entity level.

71.75   Claims for refund.

71.76   Internal revenue service and other state adjustments.

71.77   Statutes of limitations, assessments and refunds; when permitted.

71.775   Withholding from nonresident members of pass-through entities.

71.78   Confidentiality provisions.

71.80   General administrative provisions.

71.805   Tax avoidance transactions voluntary compliance program.

71.81   Disclosing reportable transactions.

SUBCHAPTER XIII

INTEREST AND PENALTIES

71.82   Interest.

71.83   Penalties.

71.84   Addition to the tax.

71.85   General provisions.

SUBCHAPTER XIV

APPEALS

71.87   Definition.

71.88   Time for filing an appeal.

71.89   Appeal procedures.

71.90   Depositing contested amounts.

SUBCHAPTER XV

COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS

71.91   Collection provisions.

71.92   Compromises.

71.93   Setoffs for other state agencies.

71.935   Setoffs for municipalities and counties.

71.94   Penalties.

SUBCHAPTER XVI

INTERNAL REVENUE CODE UPDATE

71.98   Internal Revenue Code update.

subch. I of ch. 71 SUBCHAPTER I

TAXATION OF INDIVIDUALS AND FIDUCIARIES

71.01 71.01  Definitions. In this chapter in regard to natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds:

71.01(1) (1) “Adjusted gross income", when not preceded by the word “federal", means Wisconsin adjusted gross income, unless otherwise defined or the context plainly requires otherwise.

71.01(1am) (1am) “Aggregate effective tax rate" means the sum of the effective tax rates imposed by a state, U.S. possession, foreign country, or any combination thereof, on the person or entity.

71.01(1as) (1as) “Broadcaster" means a television or radio station licensed by the federal communications commission, a television or radio broadcast network, a cable television network, or a television distribution company. “Broadcaster" does not include a cable service provider, a direct broadcast satellite system, or an Internet content distributor.

71.01(1b) (1b) For purposes of s. 71.04 (7) (df), (dh), (dj), and (dk), “commercial domicile" means the location from which a trade or business is principally managed and directed, based on any factors the department determines are appropriate, including the location where the greatest number of employees of the trade or business work, have their office or base of operations, or from which the employees are directed or controlled.

71.01(1m) (1m) “Department" means the department of revenue.