1995 Chapter 71

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

71.91 Collection provisions.

71.92 Compromises.

71.93 Setoffs for other state agencies.

71.935 Setoffs for municipalities and counties.

71.94 Penalties.

subch. I of ch. 71 SUBCHAPTER I

TAXATION OF INDIVIDUALS AND FIDUCIARIES

71.01 71.01  Definitions. In this chapter in regard to natural persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds:

71.01(1) (1) "Adjusted gross income", when not preceded by the word "federal", means Wisconsin adjusted gross income, unless otherwise defined or the context plainly requires otherwise.

71.01(2) (2) "Entertainer" means a nonresident natural person who, for consideration, furnishes amusement, entertainment or public speaking services, or performs in one or more sporting events in this state and includes both employes and independent contractors.

71.01(3) (3) "Federal net operating loss" of persons other than corporations means net operating loss as determined by the taxpayer under the internal revenue code, or if redetermined by the department, as determined by the department under such code or as may be determined on final appeal therefrom.

71.01(4) (4) "Federal taxable income" and "federal adjusted gross income" of natural persons and fiduciaries mean taxable income or adjusted gross income as determined under the internal revenue code or, if redetermined by the department, as determined by the department under the internal revenue code or as may be determined on final appeal therefrom.

71.01(5) (5) "Fiduciary", "income" and "person" and all other terms not otherwise defined, have the same meaning as in the internal revenue code unless otherwise defined or the context requires otherwise.