TAXATION

Mutual person, see Individuals, under this subhead

Natural person, see Individuals, under this subhead

Nonresident, contractor, surety bond, 71.80

  Service on, 71.80

Partnerships, 71.19 to 71.21

  Income, computation of, 71.21

  Returns, see also Information returns, under this subhead

  Filing, 71.20

  Subject to ch. 71, 71.19

Payments, 71.74

Penalties, 71.10, 71.30, 71.49, 71.55, 71.61, 71.73, 71.80, 71.83, 71.84, 71.85, 71.94

  Not deductible, 71.85

Personal representatives, see Fiduciaries, under this subhead

Power district securities, 198.18 (2)

Probate, see Fiduciaries, under this subhead

Rates of taxation, 71.06, 71.27, 71.275, 71.46

Records, 71.78

  State agency debt agreements, 71.93

  Taxpayer must keep, 71.80

Refunds, 71.74, 71.75

  Setoffs for debt owed to state agency, 71.93

  Time limitation, 71.77

Returns, see entity taxed, e.g. Corporations, under this subhead. See also Information returns, under this subhead.

  Amended, 71.76

  Examination of, 71.78

  Penalties, 71.83

  Refusal to file, 71.80

School benefit insurers, exemption, 616.10

Secretary of state, attorney for nonresident, 71.80

Setoffs, 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

Standard deduction, see Income, computation of, 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

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