Chapter Tax 1

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

Tax 1.01(1) (1)  Appleton district.

Tax 1.01(1)(a) (a) Headquarters. Appleton.

Tax 1.01(1)(b) (b) Counties served.

Tax 1.01(1)(b)1. 1. Brown

Tax 1.01(1)(b)2. 2. Calumet

Tax 1.01(1)(b)3. 3. Door

Tax 1.01(1)(b)4. 4. Florence

Tax 1.01(1)(b)5. 5. Fond du Lac

Tax 1.01(1)(b)6. 6. Forest

Tax 1.01(1)(b)7. 7. Green Lake

Tax 1.01(1)(b)8. 8. Kewaunee

Tax 1.01(1)(b)9. 9. Langlade

Tax 1.01(1)(b)10. 10. Manitowoc

Tax 1.01(1)(b)11. 11. Marinette

Tax 1.01(1)(b)12. 12. Marquette

Tax 1.01(1)(b)13. 13. Menominee

Tax 1.01(1)(b)14. 14. Oconto

Tax 1.01(1)(b)15. 15. Outagamie

Tax 1.01(1)(b)16. 16. Shawano

Tax 1.01(1)(b)17. 17. Sheboygan

Tax 1.01(1)(b)18. 18. Waupaca

Tax 1.01(1)(b)19. 19. Waushara

Tax 1.01(1)(b)20. 20. Winnebago

Tax 1.01(2) (2)  Eau Claire district.

Tax 1.01(2)(a) (a) Headquarters. Eau Claire.

Tax 1.01(2)(b) (b) Counties served.

Tax 1.01(2)(b)1. 1. Adams

Tax 1.01(2)(b)2. 2. Ashland

Tax 1.01(2)(b)3. 3. Barron

Tax 1.01(2)(b)4. 4. Bayfield

Tax 1.01(2)(b)5. 5. Buffalo

Tax 1.01(2)(b)6. 6. Burnett

Tax 1.01(2)(b)7. 7. Chippewa

Tax 1.01(2)(b)8. 8. Clark

Tax 1.01(2)(b)9. 9. Douglas

Tax 1.01(2)(b)10. 10. Dunn

Tax 1.01(2)(b)11. 11. Eau Claire

Tax 1.01(2)(b)12. 12. Iron

Tax 1.01(2)(b)13. 13. Jackson

Tax 1.01(2)(b)14. 14. Juneau

Tax 1.01(2)(b)15. 15. LaCrosse

Tax 1.01(2)(b)16. 16. Lincoln

Tax 1.01(2)(b)17. 17. Marathon

Tax 1.01(2)(b)18. 18. Monroe

Tax 1.01(2)(b)19. 19. Oneida

Tax 1.01(2)(b)20. 20. Pepin

Tax 1.01(2)(b)21. 21. Pierce

Tax 1.01(2)(b)22. 22. Polk

Tax 1.01(2)(b)23. 23. Portage

Tax 1.01(2)(b)24. 24. Price

Tax 1.01(2)(b)25. 25. Rusk

Tax 1.01(2)(b)26. 26. St. Croix

Tax 1.01(2)(b)27. 27. Sawyer

Tax 1.01(2)(b)28. 28. Taylor

Tax 1.01(2)(b)29. 29. Trempealeau

Tax 1.01(2)(b)30. 30. Vilas

Tax 1.01(2)(b)31. 31. Washburn

Tax 1.01(2)(b)32. 32. Wood

Tax 1.01(3) (3)  Madison district.

Tax 1.01(3)(a) (a) Headquarters. Madison.

Tax 1.01(3)(b) (b) Counties served.

Tax 1.01(3)(b)1. 1. Columbia

Tax 1.01(3)(b)2. 2. Crawford

Tax 1.01(3)(b)3. 3. Dane

Tax 1.01(3)(b)4. 4. Dodge

Tax 1.01(3)(b)5. 5. Grant

Tax 1.01(3)(b)6. 6. Green

Tax 1.01(3)(b)7. 7. Iowa

Tax 1.01(3)(b)8. 8. Jefferson

Tax 1.01(3)(b)9. 9. LaFayette

Tax 1.01(3)(b)10. 10. Richland

Tax 1.01(3)(b)11. 11. Rock

Tax 1.01(3)(b)12. 12. Sauk

Tax 1.01(3)(b)13. 13. Vernon

Tax 1.01(4) (4)  Milwaukee district.

Tax 1.01(4)(a) (a) Headquarters. Milwaukee.

Tax 1.01(4)(b) (b) Counties served.

Tax 1.01(4)(b)1. 1. Kenosha

Tax 1.01(4)(b)2. 2. Milwaukee

Tax 1.01(4)(b)3. 3. Ozaukee

Tax 1.01(4)(b)4. 4. Racine

Tax 1.01(4)(b)5. 5. Walworth

Tax 1.01(4)(b)6. 6. Washington

Tax 1.01(4)(b)7. 7. Waukesha

Tax 1.01 Note Note: Section Tax 1.01 interprets s. 73.05, Stats.

Tax 1.01 History History: 1-2-56; am. Register, September, 1964, No. 105, eff. 10-1-64; am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, September, 1983, No. 333, eff. 10-1-83.

Tax 1.06 Tax 1.06  Application of federal income tax regulations. To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, or Wisconsin income or franchise tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.

Tax 1.06 Note Note: Federalization of the computation of Wisconsin gross income for individuals and fiduciaries was provided by Chapter 163, Laws of 1965, effective for taxable year 1965 and thereafter. Federalization of the computation of Wisconsin net income of a corporation was provided by 1987 Wis. Act 27, effective for taxable year 1987 and thereafter.