Register November 2011 No. 671
Chapter Tax 20
PROPERTY TAX CREDITS
Subchapter I — School Levy Tax Credit, Lottery Fund
Tax 20.01   Purpose.
Tax 20.02   Definitions.
Tax 20.03   Distribution of credit.
Subchapter II — Lottery and Gaming Credit
Tax 20.04   Purpose.
Tax 20.05   Definitions.
Tax 20.06   Computing the lottery and gaming credit.
Tax 20.07   How to claim the credit.
Tax 20.08   Responsibilities of county treasurer and taxation district treasurer.
Tax 20.09   Payment of lottery and gaming credits.
Tax 20.10   Settlement for lottery and gaming credits.
Tax 20.11   Corrections.
Tax 20.12   Audit; penalties.
Ch. Tax 20 Note Note: Sections Tax 20.01 to 20.09 were created as emergency rules effective December 2, 1991; Chapter Tax 20 was repealed and recreated, Register October 2011 No. 670, eff. 11-1-11.
subch. I of ch. Tax 20 Subchapter I — School Levy Tax Credit, Lottery Fund
Tax 20.01 Tax 20.01 Purpose. The purpose of this subchapter is to, as required under s. 73.03 (66), Stats., provide restrictions for the distribution of the school levy tax credit, lottery fund, under s. 79.10 (4), Stats.
Tax 20.01 History History: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.
Tax 20.02 Tax 20.02 Definitions. In this subchapter:
Tax 20.02(1) (1) "Department" means the department of revenue.
Tax 20.02(2) (2) "Domicile" has the meaning given in s. 71.01 (1n), Stats.
Tax 20.02(3) (3) "Municipality" means a town, village, or city.
Tax 20.02(4) (4) "Resident individual" means either of the following:
Tax 20.02(4)(a) (a) A natural person whose domicile is in this state.
Tax 20.02(4)(b) (b) A natural person who lives in this state for more than six months of the year.
Tax 20.02 History History: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.
Tax 20.03 Tax 20.03 Distribution of credit. A payment to a municipality under s. 79.10 (4), Stats., made from the appropriation under s. 20.835 (3) (qb), Stats., may not, as determined by the department, exceed the amount of the school levy credit paid to resident individuals in that municipality.
Tax 20.03 History History: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.
subch. II of ch. Tax 20 Subchapter II — Lottery and Gaming Credit
Tax 20.04 Tax 20.04 Purpose. The purpose of this subchapter is to provide definitions related to the lottery and gaming credit and establish procedures to assist in the management of the lottery and gaming credit program at the state, county, town, village, and city level.
Tax 20.04 Note Note: Department of Revenue forms mentioned throughout this subchapter are located on the department's web site at www.revenue.wi.gov.
Tax 20.04 History History: CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.
Tax 20.05 Tax 20.05 Definitions. In this subchapter:
Tax 20.05(1) (1) "Application" means the form used to claim the lottery and gaming credit.
Tax 20.05(2) (2) "Approved property" means taxable real estate or an item of personal property that contains the primary residence of an owner whose application for a lottery and gaming credit has been timely filed under s. Tax 20.07 or 20.11, and has not been disqualified by the department.
Tax 20.05(3) (3) "Certification date" means January 1 of the year the tax is levied. For manufactured and mobile homes placed in a manufactured or mobile home community after January 1, the certification date is determined under s. 66.0435 (3) (c) 2., Stats.
Tax 20.05(4) (4) "Credit" means the lottery and gaming credit under ss. 66.0435 (3) (c) 8. and 79.10, Stats.
Tax 20.05(5) (5) "Department" means the department of revenue.
Tax 20.05(6) (6) "Dwelling" means a structure or that part of a multidwelling or multipurpose structure occupied as separate living quarters. Separate living quarters are those in which the occupants live and eat separately from any other persons in the building and which have direct access from outside the building or through a common hall. "Dwelling" does not include a structure which is exempt from property taxes under s. 70.111 (19) or 70.112 (5), Stats., in the year of the credit.
Tax 20.05(7) (7) "Manufactured home" has the meaning given in s. 66.0435 (1) (cm), Stats.
Tax 20.05(8) (8) "Maximum credit value" or "MCV" means the value of property calculated by the department as provided in s. 79.10 (11) (c), Stats., for purposes of computing the lottery and gaming credit.
Tax 20.05(9) (9) "Mobile home" has the meaning given in s. 66.0435 (1) (d), Stats.
Tax 20.05(10) (10) "Monthly municipal permit fee" means the fee calculated under s. 66.0435 (3) (c), Stats., collected by the local taxing authority or community operator, as defined in s. 66.0435 (1) (c), Stats., from each occupied space or lot in a manufactured or mobile home community located in the licensing authority's boundaries.
Tax 20.05(11) (11) "Municipality" means any town, village, or city.
Tax 20.05(12) (12) "Owner" means:
Tax 20.05(12)(a) (a) A person named as an owner on the title instrument for that person's primary residence which is recorded in the records of the register of deeds for the county in which that person's primary residence is located.
Tax 20.05(12)(b) (b) A person related as husband or wife to a person under par. (a), (d), (f), (g), or (h).
Tax 20.05(12)(c) (c) A partner of a partnership under s. 178.03 (1), Stats., or shareholder of a tax-option corporation as defined in s. 71.34 (2), Stats., or a shareholder of a small business corporation as defined in s. 1361 (b) of the Internal Revenue Code, if that partnership or corporation owns property that is the primary residence of the partner or shareholder.
Tax 20.05(12)(d) (d) A buyer in possession under a land contract of property which is the primary residence of the buyer, provided that the land contract or the instrument evidencing the existence of a land contract is notarized no later than 6 months after the certification date.
Tax 20.05(12)(e) (e) A trustee, as defined in s. 701.01 (8), Stats., of a trust in property, as defined in s. 701.01 (7), Stats., where a beneficiary of that trust, as defined in s. 701.01 (1), Stats., uses the property as his or her primary residence.
Tax 20.05(12)(f) (f) A member, as defined in s. 185.01 (5), Stats., of a cooperation as defined in s. 185.01 (2), Stats., that owns property that is the primary residence of the member.
Tax 20.05(12)(g) (g) A person holding a property interest for life under s. 700.02 (3), Stats., in property on which that person's primary residence is located, provided that the life interest is notarized no later than 6 months after the certification date.
Tax 20.05(12)(h) (h) An owner of a manufactured or mobile home.
Tax 20.05(12)(i) (i) A lawfully authorized agent of an owner described under pars. (a) to (h) acting on behalf of that owner.
Tax 20.05(13) (13) "Primary residence" means the dwelling where an individual lives most of the time and to which, when temporarily away, the individual returns, except that no individual may have more than one primary residence at any time. "Primary residence" includes a dwelling located in this state lived in by an individual for more than 6 months during a year in which the individual lived only part of the year in this state.
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