Income and franchise taxes for state and local revenues.

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  2. Wisconsin Statutes & Annotations
  3. Income and franchise taxes for state and local revenues.

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Section
71.01

Definitions.

Section
71.02

Imposition of tax.

Section
71.03

Filing returns; certain claims.

Section
71.04

Situs of income; allocation and apportionment.

Section
71.05

Income computation.

Section
71.06

Rates of taxation.

Section
71.07

Credits.

Section
71.08

Minimum tax.

Section
71.09

Payment of estimated taxes.

Section
71.10

General provisions.

Section
71.12

Conformity.

Section
71.13

Filing returns.

Section
71.14

Situs of income.

Section
71.15

Income computation.

Section
71.16

Allocation of modifications.

Section
71.17

General provisions.

Section
71.19

Conformity.

Section
71.20

Filing returns.

Section
71.21

Computation.

Section
71.22

Definitions.

Section
71.23

Imposition of tax.

Section
71.24

Filing returns; extensions; payment of tax.

Section
71.25

Situs of income; allocation and apportionment.

Section
71.26

Income computation.

Section
71.27

Rates of taxation.

Section
71.28

Credits.

Section
71.29

Payments of estimated taxes.

Section
71.30

General provisions.

Section
71.32

Conformity.

Section
71.33

Intent.

Section
71.34

Definitions.

Section
71.35

Imposition of additional tax on tax-option corporations.

Section
71.36

Tax-option items.

Section
71.37

Conformity.

Section
71.38

Definition.

Section
71.39

Imposition of tax.

Section
71.40

Filing of returns.

Section
71.42

Definitions.

Section
71.43

Imposition of tax.

Section
71.44

Filing returns; extensions; payment of tax.

Section
71.45

Income computation.

Section
71.46

Rates of taxation.

Section
71.47

Credits.

Section
71.48

Payments of estimated taxes.

Section
71.49

General provisions.

Section
71.51

Purpose.

Section
71.52

Definitions.

Section
71.53

Filing claims.

Section
71.54

Computation of credit.

Section
71.55

General provisions.

Section
71.57

Purpose.

Section
71.58

Definitions.

Section
71.59

Filing claims.

Section
71.60

Computation.

Section
71.61

General provisions.

Section
71.63

Definitions.

Section
71.64

Employers required to withhold.

Section
71.65

Filing returns or reports.

Section
71.66

Employee exemption certificates.

Section
71.67

General provisions.

Section
71.68

Definitions.

Section
71.70

Rents or royalties.

Section
71.71

Wages subject to withholding.

Section
71.72

Statement of nonwage payments.

Section
71.73

General provisions.

Section
71.74

Department audits, additional assessments and refunds.

Section
71.75

Claims for refund.

Section
71.76

Internal revenue service and other state adjustments.

Section
71.77

Statutes of limitations, assessments and refunds; when permitted.

Section
71.78

Confidentiality provisions.

Section
71.80

General administrative provisions.

Section
71.81

Disclosing reportable transactions.

Section
71.82

Interest.

Section
71.83

Penalties.

Section
71.84

Addition to the tax.

Section
71.85

General provisions.

Section
71.87

Definition.

Section
71.88

Time for filing an appeal.

Section
71.89

Appeal procedures.

Section
71.90

Depositing contested amounts.

Section
71.91

Collection provisions.

Section
71.92

Compromises.

Section
71.93

Setoffs for other state agencies.

Section
71.94

Penalties.

Section
71.98

Internal Revenue Code update.

Section
71.122

Definition.

Section
71.125

Imposition of tax.

Section
71.195

Definition.

Section
71.255

Combined reporting.

Section
71.265

Previously exempt corporations; basis and depreciation.

Section
71.275

Rate changes.

Section
71.362

Situs of income.

Section
71.365

General provisions.

Section
71.385

Determination of cost.

Section
71.613

Farmland preservation credit, 2010 and beyond.

Section
71.715

Wages not subject to withholding.

Section
71.738

Definitions.

Section
71.775

Withholding from nonresident members of pass-through entities.

Section
71.805

Tax avoidance transactions voluntary compliance program.

Section
71.935

Setoffs for municipalities and counties.