AB150,1213,816 71.80 (12) (title) Secretary of state Department deemed lawful attorney for
17nonresident.
(a) The transaction of business or the performance of personal services
18in this state or the derivation of income from property the income from which has a
19taxable situs in this state by any nonresident person, except where the nonresident
20is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed
21an irrevocable appointment by such person, binding upon that person, that person's
22executor, administrator or personal representative, of the secretary of state
23department of revenue to be that person's lawful attorney upon whom may be served
24any notice, order, pleading or process (including without limitation by enumeration
25any notice of assessment, denial of application for abatement or denial of claim for

1refund) by any administrative agency or in any proceeding by or before any
2administrative agency, or in any proceeding or action in any court, to enforce or effect
3full compliance with or involving the provisions of this chapter. The transaction of
4business, the performance of personal services or derivation of income from such
5property in this state shall be a signification of that person's agreement that any such
6notice, order, pleading or process which is so served shall be of the same legal force
7and validity as if served on that person personally, or upon that person's executor,
8administrator or personal representative.
AB150,1213,249 (b) The transaction of business in this state or the derivation of income which
10has a situs in this state under the provisions of this chapter by any person while a
11resident of this state shall be deemed an irrevocable appointment by such person,
12binding upon that person, that person's executor, administrator or personal
13representative, effective upon such person becoming a nonresident of this state, of
14the secretary of state department of revenue to be that person's true and lawful
15attorney upon whom may be served any notice, order, pleading or process (including
16without limitation by enumeration any notice of assessment, denial of application for
17abatement or denial of claim for refund) by any administrative agency or in any
18proceeding by or before an administrative agency, or in any proceeding or action in
19any court, to enforce or effect full compliance with or involving the provisions of this
20chapter. And the transaction of such business or the derivation of such income shall
21be a signification of that person's agreement that any such notice, order, pleading or
22process which is so served shall be of the same legal force and validity as if served
23on that person personally, or upon that person's executor, administrator or personal
24representative.
AB150,1214,12
1(c) Service under par. (a) or (b) shall be made by serving a copy upon the
2secretary of state department of revenue or by filing such copy in the secretary of
3state's office
with the department of revenue, and such service shall be sufficient
4service upon such person, or that person's executor, administrator or personal
5representative if notice of such service and a copy of the notice, order, pleading or
6process are within 10 days thereafter sent by mail by the state department, officer
7or agency making such service to such person, or that person's executor,
8administrator or personal representative, at that person's last-known address, and
9that an affidavit of compliance herewith is filed with the secretary of state
10department of revenue. The secretary of state department of revenue shall keep a
11record of all such notices, orders, pleadings, processes and affidavits and shall note
12in such record the day and hour of service upon the secretary department.
AB150, s. 3425 13Section 3425. 71.91 (5) (h) of the statutes is amended to read:
AB150,1214,2214 71.91 (5) (h) All fees and compensation of officials or other persons performing
15any act or functions required in carrying out this subchapter, except such as are by
16this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
17presentation to the department of revenue of an itemized and verified statement of
18the amount due, be paid by the state treasurer upon audit by the department
19secretary of administration on the certificate of the secretary of revenue and charged
20to the proper appropriation for the department of revenue. No public official shall
21be entitled to demand prepayment of any fee for the performance of any official act
22required in carrying out this subchapter.
AB150, s. 3426 23Section 3426 . 71.93 (1) (a) 3. of the statutes is amended to read:
AB150,1215,224 71.93 (1) (a) 3. An amount that the department of health and social services
25may recover has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3)

1or (4m) or 49.497 (1) or (2e), if the department of health and social services has
2certified the amount under s. 46.254.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0726/1, -0727/2, -1701/3 and -2153/1.
AB150, s. 3427 3Section 3427 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act
4.... (this act), section 3426, is amended to read:
AB150,1215,85 71.93 (1) (a) 3. An amount that the department of health and social services
6has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3) or (4m) or
749.497(1) or (2e), if the department of health and social services has certified the
8amount under s. 46.254.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
AB150, s. 3428 9Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act
10.... (this act), sections 3426 and 3427, is amended to read:
AB150,1215,1411 71.93 (1) (a) 3. An amount that the department of health and social services
12has determined to be due under s. 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497 (1)
13or (2e), if the department of health and social services has certified the amount under
14s. 46.254 49.85.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
AB150, s. 3429 15Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:
AB150,1215,1916 71.93 (1) (a) 4. An amount that the department of industry, labor and human
17relations may recover under s. 49.125 (1) or (2m) or 49.195 (3) or (4m), if the
18department of industry, labor and human relations has certified the amount under
19s. 49.85.
****Note: This is reconciled s. 71.93 (1) (a) 4. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
AB150, s. 3430 20Section 3430. 72.22 (1) and (3) of the statutes are amended to read:
AB150,1216,2
172.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed
2by this chapter is due and payable on the date 9 months after the decedent's death.
AB150,1216,6 3(3) Payment. Payments must be made to the department. Full Except as
4provided in s. 72.225, full
payment shall accompany the estate tax return. If a
5prepayment was made, any additional tax shown owing on the return, as filed, shall
6accompany the return.
AB150, s. 3431 7Section 3431. 72.225 of the statutes is created to read:
AB150,1216,15 872.225 Instalment payments; closely held businesses. (1) If a percentage
9of the federal tax on an estate may be paid in instalments under section 6166 of the
10internal revenue code, the same percentage of the taxes under this chapter may be
11paid under the same instalment schedule if written notice of the election to pay in
12instalments is given to the department within 9 months after the decedent's death.
13The provisions on acceleration under section 6166 (g) of the internal revenue code
14apply to payments under this section. The interest rate on payments is 12% and is
15calculated from the date of death.
AB150,1217,5 16(2) Upon the filing of a notice under sub. (1), distributees of real estate shall
17provide the department a certified copy of a lien for unpaid taxes and interest on the
18property to secure payment, and shall record the lien in the office of the register of
19deeds of the county in which the property is located. Distributees of personal
20property, upon the filing of a notice under sub. (1), shall either provide a lien or
21provide the department a financial guarantee bond equal to the estimated tax and
22interest elected to be paid under sub. (1) to secure payment if the tax has not been
23determined. Upon determination of the tax, distributees of personal property shall
24provide a lien or provide a financial guarantee bond sufficient to secure payment of
25the tax and interest or pay the department the excess over the amount of tax and

1interest secured by the bond. The department may accept a lien affecting only part
2of the property if there is sufficient security to secure payment of the tax. Any
3distributee who fails to provide the security required under this subsection or who
4disposes of one-third or more of the property on which the tax is secured under this
5subsection, shall pay the tax in full.
AB150, s. 3432 6Section 3432. 72.23 of the statutes is amended to read:
AB150,1217,12 772.23 (title) Interest Acceleration and interest. If the tax imposed by this
8chapter is not paid with 9 months of the decedent's date of death when it is due under
9s. 72.22
, interest is due and payable at the rate of 12% per year from date of death.
10In computing time under this section, the day of death is excluded. If any payment
11of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax
12and interest shall be paid upon notice by the department.
AB150, s. 3433 13Section 3433. 73.01 (4) (a) of the statutes is amended to read:
AB150,1218,414 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
15the commission shall be the final authority for the hearing and determination of all
16questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1770.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
18(6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31,
19139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77.
20Whenever with respect to a pending appeal there is filed with the commission a
21stipulation signed by the department of revenue and the adverse party, under s.
2273.03 (25), agreeing to an affirmance, modification or reversal of the department's
23position with respect to some or all of the issues raised in the appeal, the commission
24shall enter an order affirming or modifying in whole or in part, or canceling the
25assessment appealed from, or allowing in whole or in part or denying the petitioner's

1refund claim, as the case may be, pursuant to and in accordance with the stipulation
2filed. No responsibility shall devolve upon the commission, respecting the signing
3of an order of dismissal as to any pending appeal settled by the department without
4the approval of the commission.
AB150, s. 3434 5Section 3434. 73.01 (5) (a) of the statutes is amended to read:
AB150,1219,96 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
7of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
8or who has filed a petition for redetermination with the department of revenue and
9who is aggrieved by the redetermination of the department may, within 60 days of
10the determination of the state board of assessors or of the department or, in all other
11cases, within 60 days after the redetermination but not thereafter, file with the clerk
12of the commission a petition for review of the action of the department and the
13number of copies of the petition required by rule adopted by the commission. If a
14municipality appeals, its appeal shall set forth that the appeal has been authorized
15by an order or resolution of its governing body and the appeal shall be verified by a
16member of that governing body as pleadings in courts of record are verified. The clerk
17of the commission shall transmit one copy to the department of revenue and to each
18party. In the case of appeals from manufacturing property assessments, the person
19assessed shall be a party to a proceeding initiated by a municipality. At the time of
20filing the petition, the petitioner shall pay to the commission a $5 filing fee, which
21the commission shall deposit in the general fund. Within 30 days after such
22transmission the department, except for petitions objecting to manufacturing
23property assessments, shall file with the clerk of the commission an original and the
24number of copies of an answer to the petition required by rule adopted by the
25commission and shall serve one copy on the petitioner or the petitioner's attorney or

1agent. Within 30 days after service of the answer, the petitioner may file and serve
2a reply in the same manner as the petition is filed. Any person entitled to be heard
3by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with
4the commission within the time and in the manner provided for the filing of petitions
5in income or franchise tax cases. Such papers may be served as a circuit court
6summons is served or by certified mail. For the purposes of this subsection, a petition
7for review is considered timely filed if mailed by certified mail in a properly
8addressed envelope, with postage duly prepaid, which envelope is postmarked before
9midnight of the last day for filing.
AB150, s. 3435 10Section 3435. 73.02 (2) of the statutes is amended to read:
AB150,1219,1811 73.02 (2) The secretary shall designate or appoint under the classified service,
12within the department of revenue, an income tax coordinator, whose duties shall
13include the setting up and operation of a coordination program with the internal
14revenue service to facilitate the reporting of federal adjustments to the department
15and the interchange of information with respect to examination of returns,
16adjustments to income, extension of limitations, furnishing copies of returns and
17other activities essential to an integrated and effective coordination program with
18the internal revenue service.
AB150, s. 3436 19Section 3436. 73.03 (6) of the statutes is amended to read:
AB150,1220,920 73.03 (6) In its discretion to inspect and examine or cause an inspection and
21examination of the records of any town, city, village or county officer whenever such
22officer shall have failed or neglected to return properly the information as required
23by sub. (5), within the time set by the department of revenue. Upon the completion
24of such inspection and examination the department of revenue shall transmit to the
25clerk of the town, city, village or county a statement of the expenses incurred by the

1department of revenue to secure the necessary information. Duplicates of such
2statements shall be filed in the office of the department secretary of administration
3and state treasurer. Within 60 days after the receipt of the above statement, the
4same shall be audited, as other claims of towns, cities, villages and counties are
5audited, and shall be paid into the state treasury, in default of which the same shall
6become a special charge against such town, city, village or county and be included in
7the next apportionment or certification of state taxes and charges, and collected with
8interest at the rate of 10% per year from the date such statements were certified by
9the department, as other special charges are certified and collected.
AB150, s. 3437 10Section 3437. 73.03 (28m) of the statutes is created to read:
AB150,1220,1211 73.03 (28m) To enter into contracts for database and data processing services
12for audits of occasional sales of motor vehicles.
AB150, s. 3438 13Section 3438. 73.03 (33m) of the statutes is amended to read:
AB150,1220,1814 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
15who owes to the department of revenue delinquent taxes, fees, interest or penalties,
16a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees,
17interest and penalties owed; as of the due date specified in the assessment, notice of
18amount due or notice of redetermination; on that account, whichever is greater.
AB150, s. 3439 19Section 3439. 73.03 (46) of the statutes is amended to read:
AB150,1221,220 73.03 (46) In each school year, to determine and certify to the state
21superintendent
of public instruction the rate for determining the primary secondary
22ceiling cost per member under s. 121.07 (6) (b); and in the 1994-95 school year and
23annually thereafter to determine and certify to the state superintendent of public
24instruction
the rate for determining minimum aid payments under s. 121.10 (6) (d).
25The rate for any school year is the average percentage change in the consumer price

1index for all urban consumers, U.S. city average, for the calendar year ending on the
22nd preceding December 31, as computed by the federal department of labor.
AB150, s. 3440 3Section 3440. 73.03 (49) of the statutes is created to read:
AB150,1221,74 73.03 (49) To collect unpaid health care provider assessments levied under s.
5440.10 when requested to do so by the department of regulation and licensing under
6s. 440.10 (3). Section 71.91, as it applies to taxes under ch. 71, applies to the collection
7of unpaid health care provider assessments under this subsection.
AB150, s. 3441 8Section 3441. 73.0305 of the statutes is amended to read:
AB150,1221,15 973.0305 Revenue limits calculations. The department of revenue shall
10annually determine and certify to the state superintendent department of public
11instruction
education, no later than the 4th Monday in June, the allowable rate of
12increase for the limit imposed under subch. VII of ch. 121. For that limit, the
13allowable rate of increase is the percentage change in the consumer price index for
14all urban consumers, U.S. city average, between the preceding May 31 and the 2nd
15preceding May 31, as computed by the federal department of labor.
AB150, s. 3442 16Section 3442. 73.0306 of the statutes is created to read:
AB150,1221,24 1773.0306 Milwaukee parental choice program calculations. The
18department of revenue shall annually determine and certify to the state
19superintendent of public instruction, no later than the 4th Monday in June, the
20allowable rate of increase for the Milwaukee parental choice program payment
21under s. 119.23. For that payment, the allowable rate of increase is the percentage
22change in the consumer price index for all urban consumers, U.S. city average,
23between the preceding May 31 and the 2nd preceding May 31, as computed by the
24federal department of labor.
AB150, s. 3443 25Section 3443. 73.0307 of the statutes is created to read:
AB150,1222,7
173.0307 Special transfer aid calculations. The department of revenue
2shall annually determine and certify to the state superintendent of public
3instruction, no later than the 4th Monday in June, the allowable rate of increase for
4special transfer aid under s. 121.85 (6) (am). For that aid, the allowable rate of
5increase is the percentage change in the consumer price index for all urban
6consumers, U.S. city average, between the preceding May 31 and the 2nd preceding
7May 31, as computed by the federal department of labor.
AB150, s. 3444 8Section 3444. 73.20 (title), (1) and (2) of the statutes are created to read:
AB150,1222,10 973.20 (title) Business formation records. (1) Definition. In this section,
10"department" means the department of revenue.
AB150,1222,12 11(2) Record-keeping responsibility. The department shall receive and
12maintain business formation records.
AB150, s. 3445 13Section 3445. 73.20 (4) of the statutes is created to read:
AB150,1223,714 73.20 (4) Furnish certified copies; fees. Make a copy of any resolution, deed,
15bond, record, document or paper deposited or kept by the department under this
16section, upon request, attach a certificate and collect 50 cents per page and $5 for a
17certificate; if a copy is not to be certified and if the reproduction is performed by the
18department, then collect a fee to cover the actual and necessary cost of reproduction
19and actual and necessary cost of transcription required to produce the copy or $2,
20whichever is greater; also to record any document authorized or required by law to
21be recorded in the department, and to charge a fee of $1 per page. The fee for certified
22copies of certificates of incorporations or amendments, licenses of foreign
23corporations, or similar certificates, and for certificates as to results of search of the
24records and files of the department, when a printed form is used, shall be $5, but
25when a specially prepared form is required the fee shall be $10. Telegraphic reports

1as to results of record searches shall be $5 plus the cost of the telegram. The
2department shall charge and collect for preparing any record or certificate under this
3subsection in an expeditious manner, an expedited service fee of $25 in addition to
4the fee otherwise required under this subsection, except that only one expedited
5service fee may be charged for multiple identical corporation or limited partnership
6certificates of status if the certificates of status are requested at the same time and
7issued at the same time.
AB150, s. 3446 8Section 3446. 73.20 (5) of the statutes is created to read:
AB150,1223,169 73.20 (5) Conditional acceptance of filing fees. Before actually filing any
10document by making an endorsement on that document, the department may accept
11and deposit the filing fee submitted with that document upon the condition that if
12subsequent examination of the document establishes that it does not meet the
13requirements for filing, the fee may be refunded and upon the condition that if a
14discrepancy in the amount of the fee is subsequently discovered the department may
15then demand further payment of a shortage or refund an overpayment subject to s.
1620.905 (3).
AB150, s. 3447 17Section 3447. 76.01 of the statutes is amended to read:
AB150,1223,23 1876.01 Railroads and utilities, assessment. The department of revenue
19shall make an annual assessment of the taxable property of all railroad companies,
20of all conservation and regulation companies, of all sleeping car companies, of all air
21carriers, of all telephone companies and, of all pipeline companies and of the
22equipment of all car line companies
, within this state, for the purpose of levying and
23collecting taxes thereon, as provided in this subchapter.
AB150, s. 3448 24Section 3448. 76.02 (5) of the statutes is repealed.
AB150, s. 3449 25Section 3449. 76.02 (9) of the statutes is amended to read:
AB150,1224,4
176.02 (9) "Company", without other designation or qualification, includes any
2railroad company, any conservation and regulation company, any express company,
3any air carrier company, any pipeline company, any telephone company and any
4sleeping car line company, as defined in this section, to which "company" is applied.
AB150, s. 3450 5Section 3450. 76.02 (10) of the statutes is amended to read:
AB150,1224,176 76.02 (10) The property taxable under s. 76.13 shall include all franchises, and
7all real and personal property of the company used or employed in the operation of
8its business, except such motor vehicles as are exempt under s. 70.112 (5) and
9treatment plant and pollution abatement equipment exempt under s. 70.11 (21) (a)
10and except that for car line companies the property taxable is all equipment. The
11taxable property shall include all title and interest of the company referred to in such
12property as owner, lessee or otherwise, and in case any portion of the property is
13jointly used by 2 or more companies, the unit assessment shall include and cover a
14proportionate share of that portion of the property jointly used so that the
15assessments of the property of all companies having any rights, title or interest of
16any kind or nature whatsoever in any such property jointly used shall, in the
17aggregate, include only one total full value of such property.
AB150, s. 3451 18Section 3451. 76.02 (11) of the statutes is amended to read:
AB150,1224,2219 76.02 (11) If the property of any company defined in s. 76.28 (1), except a
20qualified wholesale electric company as defined in s. 76.28 (1) (gm),
is located entirely
21within a single town, village or city, it shall be subject to local assessment and
22taxation.
AB150, s. 3452 23Section 3452. 76.02 (12r) of the statutes is created to read:
AB150,1225,3
176.02 (12r) "Car line company" means any person, except a railroad company,
2that leases or furnishes to a railroad company railroad cars or other equipment used
3in transporting persons or freight by rail.
AB150, s. 3453 4Section 3453. 76.03 (1) of the statutes is amended to read:
AB150,1225,95 76.03 (1) The property, both real and personal, including all rights, franchises
6and privileges used in and necessary to the prosecution of the business of any
7company enumerated in s. 76.02 shall be deemed is personal property for the
8purposes of taxation, and, except for car line company property, it shall be valued and
9assessed together as a unit.
AB150, s. 3454 10Section 3454. 76.03 (2) of the statutes is amended to read:
AB150,1225,1611 76.03 (2) In case any of the property used in the business of a company defined
12in s. 76.02
, except a car line company, is operated in connection with the property
13used in the same business or any other business therein described, all such property,
14rights, franchises and privileges shall be valued and assessed together as a unit,
15unless, in the opinion of the department of revenue, such properties are so segregated
16that separate assessments thereof should be made.
AB150, s. 3455 17Section 3455. 76.04 (1) of the statutes is amended to read:
AB150,1226,818 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
19accurate statement in such manner and form and setting forth such facts as the
20department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
21for car line companies shall be filed on or before March 1. The annual reports for
22railroad companies, sleeping car companies and express companies shall be filed on
23or before April 15 and. The annual reports for conservation and regulation
24companies, air carriers, telephone companies and pipeline companies shall be filed
25on or before May 1. For sufficient reason shown the department may upon written

1request allow such further time for making and filing the report as it may deem
2necessary, but not to exceed 30 days. If any company fails to file such report within
3the time prescribed or as extended under this subsection, the department shall add
4to the taxes due from such company $250 if the report is not filed within 15 days after
5the due date or extended due date and an additional $250 for each month or part of
6a month thereafter during which the report is not filed, except that the total penalty
7may not exceed $2,500. No company may in any action or proceeding contest the
8imposition of such penalty.
AB150, s. 3456 9Section 3456. 76.07 (1) of the statutes is amended to read:
AB150,1226,1910 76.07 (1) Duty of department. The department on or before August 1 in each
11year in the case of railroad companies and sleeping car companies, on or before
12October 10 in the case of car line companies
and on or before September 15 in the case
13of air carrier companies, telephone companies, conservation and regulation
14companies and pipeline companies, shall, according to its best knowledge and
15judgment, ascertain and determine the full market value of the property of each
16company within the state. The department shall determine the value of the
17equipment of car line companies by the methods used to determine the value of fixed
18assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03
19(2a).
AB150, s. 3457 20Section 3457. 76.07 (2) of the statutes is amended to read:
AB150,1227,1521 76.07 (2) Relation to state valuation; description. The value of the property
22of each of said companies for assessment shall be made on the same basis and for the
23same period of time, as near as may be, as the value of the general property of the
24state is ascertained and determined. The department shall prepare an assessment
25roll and place thereon after the name of each of said companies assessed, the

1following general description of the property of such company, to wit: "Real estate,
2right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
3franchises and all other real estate and personal property of said company," in the
4case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
5devices, appliances, instruments, franchises and all other real and personal property
6of said company," in the case of conservation and regulation companies, and "Real
7estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
8and personal property of said company," in the case of sleeping car and air carrier
9companies, equipment in the case of car line companies and "Land and land rights,
10structures, improvements, mains, pumping and regulation equipment, services,
11appliances, instruments, franchises and all other real and personal property of said
12company," in the case of pipeline companies, and "All property of the company used
13in the operation of the company's telephone business" in the case of telephone
14companies, which description shall be deemed and held to include the entire property
15and franchises of the company specified and all title and interest therein.
AB150, s. 3458 16Section 3458. 76.07 (4g) (intro.) of the statutes is amended to read:
AB150,1227,2017 76.07 (4g) Determining the property in this state. (intro.) The department
18shall determine the property in this state of railroad companies, air carrier
19companies, pipeline companies and, telephone companies and car line companies in
20the following manner:
AB150, s. 3459 21Section 3459. 76.07 (4g) (f) of the statutes is created to read:
AB150,1227,2222 76.07 (4g) (f) Car line companies. For car line companies:
AB150,1227,2323 1. Determine the total car miles traveled within this state.
AB150,1227,2424 2. Determine the total car miles traveled everywhere.
AB150,1227,2525 3. Divide the amount under subd. 1. by the amount under subd. 2.
AB150,1228,2
14. Multiply the fraction under subd. 3. by the full market value of the company's
2property everywhere.
AB150, s. 3460 3Section 3460. 76.13 (1) of the statutes is amended to read:
AB150,1228,154 76.13 (1) The department shall compute and levy a tax upon the property of
5each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
676.08, at the average net rate of taxation determined under s. 76.126. The amount
7of tax to be paid by each such company shall be extended upon a tax roll opposite the
8description of the property of the respective companies. The tax rolls for all
9companies required to be assessed on or before August 1 in each year under s. 76.07
10(1) shall be completed on or before August 10, for all companies required to be
11assessed on or before October 10 shall be completed on or before October 20
and for
12all companies required to be assessed on or before September 15 in each year under
13s. 76.07 (1) shall be completed on or before October 1; and the department shall
14thereupon attach to each such roll a certificate signed by the secretary of revenue,
15which shall be as follows:
AB150,1228,23 16"I do hereby certify that the foregoing tax roll includes the property of all
17railroad companies, sleeping car line companies, air carrier companies, conservation
18and regulation companies, telephone companies or pipeline companies, as the case
19may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the
20property of each company as set down in said tax roll is the full market value thereof
21as assessed by the department of revenue, except as changed by court judgment, and
22that the taxes thereon charged in said tax roll have been assessed and levied at the
23average net rate of taxation in this state, as required by law".
AB150, s. 3461 24Section 3461. 76.28 (1) (d) of the statutes is amended to read:
AB150,1229,18
176.28 (1) (d) "Gross revenues" for a light, heat and power company other than
2a qualified wholesale electric company
means total operating revenues as reported
3to the public service commission except revenues for interdepartmental sales and for
4interdepartmental rents as reported to the public service commission and deductions
5from the sales and use tax under s. 77.61 (4), except that the company may subtract
6from revenues either the actual cost of power purchased for resale, as reported to the
7public service commission, by a light, heat and power company, except a municipal
8light, heat and power company, that purchases under federal or state approved
9wholesale rates more than 50% of its electric power from a person other than an
10affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
11electric power is included in the seller's gross revenues or the following percentages
12of the actual cost of power purchased for resale, as reported to the public service
13commission, by a light, heat and power company, except a municipal light, heat and
14power company, that purchases more than 90% of its power and that has less than
15$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
16fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
17thereafter. For a qualified wholesale electric company, "gross revenues" means total
18business revenues from those businesses included under par. (e) 1. to 4.
Loading...
Loading...