1995 Chapter 71

TAXATION OF CORPORATIONS

71.22 Definitions.

71.23 Imposition of tax.

71.24 Filing returns; extensions; payment of tax.

71.25 Situs of income; allocation and apportionment.

71.26 Income computation.

71.265 Previously exempt corporations; basis and depreciation.

71.27 Rates of taxation.

71.275 Rate changes.

71.28 Credits.

71.29 Payments of estimated taxes.

71.30 General provisions.

SUBCHAPTER V

TAX-OPTION CORPORATIONS

71.32 Conformity.

71.33 Intent.

71.34 Definitions.

71.35 Imposition of additional tax on tax-option corporations.

71.36 Tax-option items.

71.362 Situs of income.

71.365 General provisions.

SUBCHAPTER VI

URBAN TRANSIT COMPANIES

71.37 Conformity.

71.38 Definition.

71.385 Determination of cost.

71.39 Imposition of tax.

71.40 Filing of returns.

SUBCHAPTER VII

TAXATION OF INSURANCE COMPANIES

71.42 Definitions.

71.43 Imposition of tax.

71.44 Filing returns; extensions; payment of tax.

71.45 Income computation.

71.46 Rates of taxation.

71.47 Credits.

71.48 Payments of estimated taxes.

71.49 General provisions.

SUBCHAPTER VIII

HOMESTEAD CREDIT

71.51 Purpose.

71.52 Definitions.

71.53 Filing claims.

71.54 Computation of credit.

71.55 General provisions.

SUBCHAPTER IX

FARMLAND PRESERVATION CREDIT

71.57 Purpose.

71.58 Definitions.

71.59 Filing claims.

71.60 Computation.

71.61 General provisions.

SUBCHAPTER X

WITHHOLDING

71.63 Definitions.

71.64 Employers required to withhold.

71.65 Filing returns or reports.

71.66 Employe exemption certificates.

71.67 General provisions.

SUBCHAPTER XI

INFORMATION RETURNS

71.69 Capital stock transfers.

71.70 Rents or royalties.

71.71 Wages.

71.72 Statement of nonwage payments.

71.73 General provisions.

SUBCHAPTER XII

ADMINISTRATIVE PROVISIONS APPLICABLE TO ALL ENTITIES

71.738 Definition.

71.74 Department audits, additional assessments and refunds.

71.75 Claims for refund.

71.76 Internal revenue service and other state adjustments.

71.77 Statutes of limitations, assessments and refunds; when permitted.

71.78 Confidentiality provisions.

71.80 General administrative provisions.

SUBCHAPTER XIII

INTEREST AND PENALTIES

71.82 Interest.

71.83 Penalties.

71.84 Addition to the tax.

71.85 General provisions.

SUBCHAPTER XIV

APPEALS

71.87 Definition.

71.88 Time for filing an appeal.

71.89 Appeal procedures.

71.90 Depositing contested amounts.

SUBCHAPTER XV

COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS