Tax 12.08 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; corrections made under s. 13.93 (2m) (b) 5., Stats.,
Register, October, 1995, No. 478.
Tax 12.10
Tax 12.10
Examination of manufacturing property report forms, confidentiality. Tax 12.10(1)
(1) Manufacturing property report forms that must be completed by all manufacturers and returned to the department according to s.
70.995 (12), Stats., are confidential records. Self reporting forms for personal property required by s.
70.35 (3), Stats., are confidential records of the assessor's office.
Tax 12.10(2)
(2) Manufacturing property report forms shall be deemed privileged information, for use by the department and for use in any public hearing regarding the property assessment. Local assessors and their agents view the report forms submitted regarding property in the jurisdiction the assessor represents. Government agencies may view the report forms for use in acquiring real property for public purposes.
Tax 12.10(3)
(3) Upon presentation of appropriate identification by the person allowed to make the examination, the report forms may be examined only at the district property assessment office.
Tax 12.10 History
History: Cr.
Register, March, 1979, No. 279, eff. 4-1-79.
Tax 12.20
Tax 12.20
Net proceeds occupational tax on metal mining, taxable year. The taxable year adopted by the person engaged in mining metalliferous minerals in this state for purposes of the "net proceeds occupational tax report" shall correspond to the year adopted by that person for Wisconsin franchise and income tax purposes.
Tax 12.20 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79.
Tax 12.21
Tax 12.21
Indexed mining net proceeds tax rate schedule. Tax 12.21(1)(1) Section
70.375 (5), Stats., prescribes the tax rates to be applied to the net proceeds of the mine of persons engaged in mining metalliferous minerals for taxable years 1981 and 1982.
Tax 12.21(2)
(2) Section
70.375 (6), Stats., provides that "For calendar year 1983 and corresponding fiscal years and thereafter, the dollar amounts in
sub. (5) and s. 70.395 (1) to (2) (i) shall be changed to reflect the percentage change between the gross national product deflator for June of the current year and the gross national product deflator for June of the previous year, as determined by the U.S. department of commerce as of December 30 of the year for which the taxes are due, except that no annual increase may be more than 10%. The revised amounts shall be rounded to the nearest whole number divisible by 100 and shall not be reduced below the amounts under sub.
(5) on November 28, 1981. Annually, the department shall adopt any changes in dollar amounts required under this subsection and incorporate them into the appropriate tax forms."
Tax 12.21 Note
Note: This section interprets s.
70.375 (5) and
(6), Stats.
Tax 12.21 History
History: Cr.
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.22
Tax 12.22
Confidentiality of information. Any information received for the taxable year 1981 and thereafter shall not be divulged except as provided in
s. Tax 1.11.
Tax 12.22 Note
Note: This section interprets s.
70.375 (2) (b), Stats.
Tax 12.22 History
History: Cr.
Register, June, 1983, No. 330, eff. 7-1-83; correction made under s. 13.93 (2m) (b) 7., Stats.,
Register November 2002 No. 563.
Tax 12.23
Tax 12.23
Basis and amount of deduction for depreciation and amortization. Tax 12.23(1)
(1) The basis for depreciation and amortization of the property eligible for such write-offs prior to January 1, 1981 under s.
70.375 (4) (k), Stats., 1979, for mines operated during the taxable year 1977 shall be their net book value as of the beginning of that year provided that the straight line method for computing the expense was used for book purposes. If the straight line method was not used the basis shall be recomputed as if it was used.
Tax 12.23(2)
(2) The amount of the deduction for depreciation on property first eligible for depreciation on or after January 1, 1981 is limited to amounts allowable under
s. 71.04 (15), Stats.
Tax 12.23 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; am.
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.25
Tax 12.25
Review of assessments, claims for refunds. Additional assessments and claims for refunds for excess net proceed tax payments are subject to the same procedure for review and final determination as additional income tax assessments and claims for refunds under provisions of
ch. 71, Stats., as far as the same may be applicable.
Tax 12.25 History
History: Cr.
Register, June, 1979, No. 282, eff. 7-1-79; renum. from Tax 12.28,
Register, June, 1983, No. 330, eff. 7-1-83.
Tax 12.40
Tax 12.40
Waste treatment facilities - industrial. Tax 12.40(1)(1)
Statute. The general property tax exemption for a waste treatment facility is contained in s.
70.11 (21), Stats.
Tax 12.40(3)
(3) Industrial waste treatment facility exemption. Tax 12.40(3)(a)(a) The words"waste", "treatment" and "facility" are deemed to have the following meanings:
Tax 12.40(3)(a)1.
1. "Facility" means tangible property that is built, constructed or installed as a unit so as to be readily identifiable as directly performing a waste treatment function.
Tax 12.40(3)(a)3.
3. "Waste" means that which is left over as superfluous, discarded or fugitive material. In addition, "industrial wastes" is defined by reference to s.
281.01 (5), Stats., as including liquid or other wastes resulting from any process of industry, manufacture, trade, business or the development of any natural resource. "Air contaminant" is defined by reference to s.
285.01 (1), Stats., as dust, fumes, mist, liquid, smoke, other particulate matter, vapor, gas, odorous substances or any combination thereof but shall not include uncombined water vapor.
Tax 12.40(3)(a)4.
4. "Waste treatment facility" means tangible property that is built, constructed or installed as a unit so as to be readily identifiable as directly removing, altering or storing leftover, superfluous, discarded or fugitive material.
Tax 12.40(3)(b)
(b) The exemption for industrial waste treatment facilities does not extend to "unnecessary siltation resulting from operations such as the washing of vegetables or raw food products, gravel washing, stripping of lands for development of subdivisions, highways, quarries and gravel pits, mine drainage, cleaning of vehicles or barges or gross neglect of land erosion" as provided in s.
281.01 (7), Stats.
Tax 12.40(3)(c)
(c) The exemption for industrial waste treatment facilities does not apply to conversion of an industrial furnace from one type of fuel to another type of fuel, or to the increased height of a smoke stack to diffuse emissions over a wide area or increments to property held for the production of income but which may be indirectly related to pollution abatement. However, the installation of a scrubber or electrostatic precipitator in a smoke stack could qualify for exemption.
Tax 12.40(3)(d)
(d) The exemption for industrial waste treatment facilities does not apply to monitoring equipment that is not a component or integral part of a waste treatment facility.
Tax 12.40 History
History: Cr.
Register, June, 1979. No. 282, eff. 7-1-79. r. (3) (d),
Register, March, 1980, No. 291, eff. 4-1-80; corrections in (2) (b) and (3) made under s. 13.93 (2m) (b) 6. and 7., Stats.,
Register, June, 1987, No. 378; r. (1) (b), am. (2) (a) and (3) (a) 1., cr. (2) (c),
Register, January, 1989, No. 397, eff. 2-1-89;
CR 02-053: r. (2), renum. (3) (a) 1. and 3. to be (3) (a) 3. and 1. and am., am. (3) (a) 2., 4., (b) and (c), cr. (3) (d)
Register November 2002 No. 563, eff. 12-1-02; corrections in (3) (a) 1. and (b) made under s. 13.93 (2m) (b) 7., Stats.,
Register November 2002 No. 563.
Tax 12.50
Tax 12.50
Exempt solar and wind energy systems. Tax 12.50(1)(1)
Applicability. The general property tax exemption applies whether the solar and wind energy systems certified by the department of commerce under s.
101.57 (4), Stats., are deemed personal property or are so affixed to the realty as to be classified as real estate.
Tax 12.50(2)
(2) Claims for exemption, procedure. Upon certification by the department of commerce the owner of the solar and wind energy system shall submit a claim for exemption on forms prescribed by the department of revenue to the assessor for the taxation district in which the system is located.
Tax 12.50(3)
(3) When valid. An exemption shall become effective when both of the following conditions are met:
Tax 12.50(3)(a)
(a) The certification under s.
101.57 (4), Stats., shall be effective prior to the January 1 assessment date for which the exemption is claimed.
Tax 12.50(3)(b)
(b) The claim for exemption shall be submitted to the assessor no later than the April 1 immediately following the assessment date for which the exemption is claimed.
Tax 12.50(4)
(4) Termination. This rule shall terminate December 31, 1995.
Tax 12.50 Note
Note: This section interprets s.
70.111 (18), Stats.
Tax 12.50 History
History: Emerg. cr. eff. 12-31-80; cr.
Register, May, 1981, No. 305, eff. 6-1-81; corrections in (1) and (2) made under s. 13.93 (2m) (b) 6., Stats.
Register November 2002 No. 563.
