2023 Statutes Index

Debt owed to municipalities, 71.935

Debt owed to state agency, 71.93

Settlement, 71.93

Signature required, 71.80

Situs of income, 71.04, 71.14, 71.25, 71.362

Bank deposits by nonresidents, 226.05

Special Olympics donations, 71.10 (5km)

Standard deduction, see Income, under this subhead

Tax-option corporations, 71.32 to 71.365

Credits not allowed, 71.365

Definitions, 71.34

Depreciation, 71.365

Election, 71.365

General provisions, 71.365

Imposition of additional tax, 71.35

Returns, filing, 71.365

Situs of income, 71.362

Subject to ch. 71, 71.32

Tax-option items, 71.36

Tax shelters and avoidance transactions:

Disclosing reportable transactions, 71.81

Voluntary compliance program, 71.805

Time:

Appeals, 71.88

Filing, defined, 71.80

Returns:

Amended, 71.76

Extensions, 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

Veterans trust fund donations, 71.10 (5g), 71.30 (11)

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

Employee exemption certificates, 71.66

Employers required to withhold, 71.64

Exemption, 71.09

General provisions, 71.67

Interest, 71.82

Lottery winnings, 71.67

Pass-through entity, nonresident members, 71.775

Penalties, 71.83

Returns and reports, 71.65

Self-insurers, 71.80

Unemployment insurance, 108.135

taxation_9. managed forest lands 9. Managed Forest Lands

Acreage share, taxation, 77.84 (2)

Additional parcels, 77.82 (4)

Application, 77.82

Right to hearing, 77.90

Closed areas, 77.83

Payment, 77.84 (2)

Conservation fund credit, 77.89 (2) (b)

Conversion to managed forest land, 77.82 (4m)

Cutting regulated, bond, time limit, 77.86

Decision, 77.82 (7)

Definitions, 77.81

Delinquency, tax deed, land withdrawal, 77.84 (3)

Distribution of moneys received, 77.89

Eligibility requirements, 77.82 (1)

Expenses to administer program, 77.91 (4)

Ferrous mining, 77.883

Forestry practices, 77.86

Forfeiture actions, procedure in, 77.905

Grants for land acquisitions for outdoor activities, 77.895

Grazing restricted, 77.875

Hearing, 77.82 (6)

Right to, 77.90

Investigation, by department, 77.82 (6)

Management plan, 77.82 (3)

Noncompliance assessment, 77.876

Open and restricted areas, 77.83

Order, 77.82

Owner, right to hearing, 77.90

Ownership, sale or transfer, 77.88 (2)

Publication of information, 77.91 (2)