TAXATION

Time, appeals, 71.88

  Filing, defined, 71.80

  Returns, amended, 71.76

  Extensions, 71.03, 71.24, 71.44

  Statute of limitations, 71.77

Trusts, see Fiduciaries, under this head

Underpayment, 71.84

Urban transit companies, 71.37 to 71.40

  Definitions, 71.38

  Imposition of tax, 71.39

  Property cost and depreciation, 71.385

  Returns, see also Information returns, under this head

  Filing, 71.40

  Subject to ch. 71, 71.37

Warrant, duplicate filed, 806.115

  Issued to sheriff, 71.91

Water district securities, municipal, 198.22

Withholding, 71.63 to 71.67

  Definitions, 71.63

  Delinquent tax, 71.91

  Employe exemption certificates, 71.66

  Employers required to withhold, 71.64

  Exemption, 71.09

  General provisions, 71.67

  Interest, 71.82

  Lottery winnings, 71.67

  Penalties, 71.83

  Returns and reports, 71.65

  Self-insurers, 71.80

taxation 18. inheritance tax 18. Inheritance Tax
Chapter 72 is revised by 1987 Wis. Act 27, effective 1-1-92. The following ch. 72 indexing under this head is indexing that applies prior to 1-1-92. Ch. 72 effective 1-1-92 is printed, as revised in small print following ch. 72 in the statutes.

Adjustments, 72.33

Adopted persons, status, 72.07

Advance payment, 72.22 (2)

Ancillary probate, 72.30 (5)

Annuities, pension and profit-sharing plans, trustees to report value to department, 72.34 (6) (b)

Arbitration of death taxes between states, 72.35

Bequest to personal representative or trustee, 72.26

Certificate determining value of property and liability for tax, 72.30 (3)

Circuit court, jurisdiction, 72.27

Collection, 72.30 (7)

Composition agreements, department entering, 72.28 (2)

Compounding, 72.34 (5)

Confidentiality of returns, 72.06

Counsel, powers and duties, 72.34

Credit, 72.20

Deductions, 71.14

Definitions, 72.01

Determination of tax, 72.30

Distributees, classification for determining amount of tax, 72.16

  Exemptions, 72.17

  Notice to, as to taxable property, 72.30 (2)

  Rates, 72.18

Employe retirement plans, taxability, 72.12 (4) (c)

Escheated property, claimed, determine tax due, 863.39 (3)

Estate for life or years, valuation, 72.28 (1) (d)

Estates, deductions allowable, 72.14

  Sale of land lien on proceeds, 72.25 (2)

Estate tax, see subhead 14. Estate Tax

Exemptions, 72.15, 72.17

Federal return, attach copy filed, 72.33

Filing, exception to requirement, 72.30 (1) (b)

Forms, department may prescribe, 72.05

Future estates, valuation, 72.28 (1) (c)

Hearing in circuit court may be had as to tax determination, 72.30 (4), 863.39 (3)

Homestead, valuation, 72.28 (1) (a)

Imposition of tax, 72.13

Instalment payments, 72.22 (4)

Insurance, payable at death, 72.12 (7)

Insurer to notify revenue department, 72.34 (6) (a)

Interest, rate, waiver, 72.23

Interstate arbitration of death taxes, 72.35

Investigations, by counsel, 72.34

Jurisdiction of circuit courts, 72.27

Justice department, duties, 72.34 (5)

Legal representative to compute tax, 72.30 (1)

Lien, release or transfer, 72.25

Limited estates, valuation, 72.28 (1) (c)

Limited to 20%, 72.19

Nonresident estates, department to investigate, 72.34 (4)

Nonresidents, jurisdiction, 72.27

Notice, procedure for giving, 72.03

Payment, 72.22

Personal liability of personal representative, special administrator, trustee, 72.21

Powers of appointment, 72.28 (1) (e)

Presumptive proof of determination, 72.30 (3) (bm)

Property in state, decedent nonresident, 72.11 (1)

Rates, 72.18

  Limitation, 72.19

Reciprocity as to nonresident decedents, 72.11 (2)