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2023 Wisconsin Statutes & Annotations
Chapter 71 - Income and franchise taxes for state and local revenues.
SUBCHAPTER I
TAXATION OF INDIVIDUALS AND FIDUCIARIES
SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES SUBCHAPTER IV
TAXATION OF CORPORATIONS
TAX-OPTION CORPORATIONS
URBAN TRANSIT COMPANIES
TAXATION OF INSURANCE COMPANIES
HOMESTEAD CREDIT
FARMLAND PRESERVATION CREDIT
WITHHOLDING
INFORMATION RETURNS
ADMINISTRATIVE PROVISIONS APPLICABLE TO ALL ENTITIES
INTEREST AND PENALTIES SUBCHAPTER XIV
APPEALS
COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS
INTERNAL REVENUE CODE UPDATE
TAXATION OF INDIVIDUALS AND FIDUCIARIES
- 71.01 - Definitions.
- 71.02 - Imposition of tax.
- 71.03 - Filing returns; certain claims.
- 71.04 - Situs of income; allocation and apportionment.
- 71.05 - Income computation.
- 71.06 - Rates of taxation.
- 71.07 - Credits.
- 71.08 - Minimum tax.
- 71.09 - Payment of estimated taxes.
- 71.10 - General provisions.
SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES
- 71.12 - Conformity.
- 71.122 - Definition.
- 71.125 - Imposition of tax.
- 71.13 - Filing returns.
- 71.14 - Situs of income.
- 71.15 - Income computation.
- 71.16 - Allocation of modifications.
- 71.17 - General provisions.
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES SUBCHAPTER IV
TAXATION OF CORPORATIONS
- 71.22 - Definitions.
- 71.23 - Imposition of tax.
- 71.24 - Filing returns; extensions; payment of tax.
- 71.25 - Situs of income; allocation and apportionment.
- 71.255 - Combined reporting.
- 71.26 - Income computation.
- 71.265 - Previously exempt corporations; basis and depreciation.
- 71.27 - Rates of taxation.
- 71.275 - Rate changes.
- 71.28 - Credits.
- 71.29 - Payments of estimated taxes.
- 71.30 - General provisions.
TAX-OPTION CORPORATIONS
- 71.32 - Conformity.
- 71.33 - Intent.
- 71.34 - Definitions.
- 71.35 - Imposition of additional tax on tax-option corporations.
- 71.36 - Tax-option items.
- 71.362 - Situs of income.
- 71.365 - General provisions.
URBAN TRANSIT COMPANIES
- 71.37 - Conformity.
- 71.38 - Definition.
- 71.385 - Determination of cost.
- 71.39 - Imposition of tax.
- 71.40 - Filing of returns.
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.
HOMESTEAD CREDIT
- 71.51 - Purpose.
- 71.52 - Definitions.
- 71.53 - Filing claims.
- 71.54 - Computation of credit.
- 71.55 - General provisions.
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.
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.
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.
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.
INTEREST AND PENALTIES SUBCHAPTER XIV
APPEALS
- 71.87 - Definition.
- 71.88 - Time for filing an appeal.
- 71.89 - Appeal procedures.
- 71.90 - Depositing contested amounts.
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.
INTERNAL REVENUE CODE UPDATE
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