REAL ESTATE TRANSFER FEE
77.22 Imposition of real estate transfer fee.
77.23 Disposition of fees and returns.
77.25 Exemptions from fee.
77.255 Exemptions from return.
77.26 Powers of investigation, additional fees, refunds, penalties.
77.27 Penalty for falsifying value.
SUBCHAPTER III
GENERAL SALES AND USE TAX
77.52 Imposition of retail sales tax.
77.53 Imposition of use tax.
77.535 Increases; building materials.
77.54 General exemptions.
77.55 Exemptions from sales tax.
77.56 Exemptions from use tax.
77.57 Liability of purchaser.
77.58 Returns and payments.
77.59 Deficiency and refund determinations.
77.60 Interest and penalties.
77.61 Administrative provisions.
77.62 Collection of delinquent sales and use taxes.
SUBCHAPTER V
COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES
77.70 Adoption by county ordinance.
77.705 Adoption by resolution.
77.71 Imposition of county and special district sales and use taxes.
77.73 Jurisdiction to tax.
77.77 Transitional provisions.
77.785 Duties of retailers.
77.79 Relation to subchapter III.
SUBCHAPTER VI
MANAGED FOREST LAND
77.82 Managed forest land; petition.
77.83 Closed, open and restricted areas.
77.84 Taxation of managed forest land.
77.85 State contribution.
77.86 Forestry practices.
77.875 Grazing restricted.
77.88 Withdrawal; transfer of ownership; nonrenewal.
77.89 Distribution of moneys received.
77.905 Procedure in forfeiture actions.
77.91 Miscellaneous provisions.
SUBCHAPTER VII
TEMPORARY RECYCLING SURCHARGE
77.94 Surcharge determination.
77.945 Surcharge adjustments.
77.947 Partnerships and limited liability companies; estimated payments.
77.95 Interest and penalties.
SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX
SUBCHAPTER IX
LOCAL RENTAL CAR TAX
TAXATION OF FOREST CROPLANDS
77.01
77.01
Purposes. It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands not more useful for other purposes, so that such lands shall continue to furnish recurring forest crops for commercial use with public hunting and fishing as extra public benefits, all in a manner which shall not hamper the towns in which such lands lie from receiving their just tax revenue from such lands.
77.01 History
History: 1971 c. 215;
1985 a. 332 s.
251 (2).
77.01 Annotation
Request by individual legislators and town or county boards for delay in issuing orders pursuant to ch. 77, present no basis for withholding actions by the department. 61 Atty. Gen. 134.
77.015
77.015
Lands in villages included. Sections 77.01 to
77.14 shall apply to villages for the same purposes as specified in
s. 77.01 and where in such sections the words "town" or "towns" appear they shall be substituted, for the purposes of this section, by the words "village" or "villages," respectively.
77.015 History
History: 1981 c. 390.
77.02
77.02
Forest croplands. 77.02(1)(1)
Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as "Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes.
