SB77-SSA1,940,2119
3. The
district department may implement the training programs under
pars.
20(a) and (b) subds. 1. and 2. directly, or may contract under this
section subsection for
21the implementation of these training programs.
SB77-SSA1, s. 2219i
22Section 2219i. 66.905 (3) and (4) of the statutes are renumbered 560.036 (2m)
23(c) and (d), and 560.036 (2m) (c) (intro.) and 2. and (d) (title), 1. (intro.) and f. and 2.,
24as renumbered, are amended to read:
SB77-SSA1,941,4
1560.036
(2m) (c)
Request for proposals. (intro.) The
executive director 2secretary shall request proposals for prime contracts from bondable general
3contractors or construction contractors that are bona fide independent minority
4businesses. Each proposal submitted shall include all of the following conditions:
SB77-SSA1,941,85
2. A subcontracting plan that provides sufficient detail to enable the
executive
6director secretary to determine that the prime contractor has made or will make a
7good faith effort to award at least 20% of the total contract amount to bona fide
8independent minority business subcontractors.
SB77-SSA1,941,119
(d) (title)
Determinations by executive director secretary. 1. (intro.) In
10determining whether a business is a bona fide minority business, the
executive
11director secretary shall take into consideration all of the following:
SB77-SSA1,941,1712
f. Whether the contribution of capital or expertise by a minority owner of the
13business for the purpose of acquiring an interest in the business is real and
14substantial. If a contribution consists only of a promise to contribute capital or a note
15payable to the business or a nonminority owner, or mere participation as an employe
16of the business, the
executive director secretary shall not consider it a real and
17substantial contribution.
SB77-SSA1,941,2418
2. In determining whether a business is independent, the
executive director 19secretary shall consider all relevant factors, including the date the business was
20established, the adequacy of its resources for the work it is expected to perform under
21the contract and the degree to which financial, equipment leasing and other
22relationships with nonminority businesses vary from customary industry practices.
23Recognition of a business as a separate entity for a tax or corporate purpose is not
24necessarily sufficient to prove that a business is independent.
SB77-SSA1, s. 2219k
1Section 2219k. 66.905 (5), (6) and (7) of the statutes are renumbered 560.036
2(2m) (e), (f) and (g), and 560.036 (2m) (e), (f) (intro.) and 2. and (g) 1. (intro.) and 2.,
3as renumbered, are amended to read:
SB77-SSA1,942,94
560.036
(2m) (e)
Award of contract. For each contract to be awarded under this
5section subsection, the
executive director secretary shall select from among all
6applicants the proposal that best meets the requirements under
sub. (3) par. (c),
7taking into consideration the cost of implementing the proposal. The
district 8department shall award contracts to the applicants selected by the
executive director 9secretary under this
subsection
paragraph.
SB77-SSA1,942,1110
(f)
Review and implementation committee. (intro.) The
executive director 11secretary may establish a committee to assist him or her in all of the following areas:
SB77-SSA1,942,1212
2. Developing the implementation plan that is required under
sub. (7) par. (g).
SB77-SSA1,942,1513
(g) 1. (intro.) The
executive director secretary shall develop a plan for the
14expeditious implementation of the programs created under this
section subsection 15that does all of the following:
SB77-SSA1,942,2316
2. The
executive director secretary shall submit the plan to the secretary of
17natural resources for review and comment. The secretary of natural resources shall
18provide the
executive director secretary with comments or recommendations for
19changes in the plan, if any, within 30 days after the plan is submitted. No contracts
20may be awarded under
sub. (5) par. (e) until 30 days after the date the plan is
21submitted to the secretary of natural resources or until the date the
executive
22director secretary receives the
secretary's secretary of natural resource's comments
23or recommendations, whichever is earlier.
SB77-SSA1, s. 2220
24Section
2220. 67.03 (1) (b) of the statutes is repealed and recreated to read:
SB77-SSA1,943,7
167.03
(1) (b) For any school district which offers no less than grades 1 to 12 and
2which at the time of incurring such debt is eligible to receive state aid under s. 121.08,
310% of such equalized value shall be permitted. Any school district about to incur
4indebtedness may apply to the state superintendent of public instruction for, and the
5state superintendent may issue, a certificate as to the eligibility of the school district
6to receive state aid under s. 121.08, which certificate shall be conclusive as to such
7eligibility for 30 days, but not beyond the next June 30.
SB77-SSA1,943,179
69.03
(5) Under this subchapter, accept for registration, assign a date of
10acceptance and index and preserve original certificates of birth and death, original
11marriage documents and original divorce reports.
Notwithstanding s. 69.24 (1) (e),
12the state registrar may transfer the paper original of a vital record to optical disc or
13electronic format in accordance with s. 16.61 (5) or to microfilm reproduction in
14accordance with s. 16.61 (6) and destroy the paper original of any vital record that
15is so converted. For the purposes of this subchapter, the electronic format version
16or microfilm reproduction version of the paper original of a vital record that has been
17transferred under this subsection shall serve as the original vital record.
SB77-SSA1,943,2219
69.03
(15) Periodically provide to each county
designee child support agency 20under s. 59.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of
21registrants who reside in that county for whom no father's name has been inserted
22on the registrant's birth certificate within 6 months of birth.
SB77-SSA1,944,724
69.14
(1) (cm) For a birth which occurs en route to or at a hospital, the filing
25party shall give the mother a copy of the pamphlet under s. 69.03 (14). If the child's
1parents are not married at the time of the child's birth, the filing party shall give the
2mother a copy of the form prescribed by the state registrar under s. 69.15 (3) (b) 3.
3If the mother provides a completed form to the filing party while she is a patient in
4the hospital and within 5 days after the birth, the filing party shall send the form
5directly to the state registrar.
From the appropriation under s. 20.445 (3) (mc), the
6department of workforce development shall pay the filing party a financial incentive
7for correctly filing a form within 60 days after the child's birth.
SB77-SSA1,944,1910
69.15
(3) (b) 3. Except as provided under par. (c), if the state registrar receives
11a statement acknowledging paternity on a form prescribed by the state registrar and
12signed by both parents, along with the fee under s. 69.22, the state registrar shall
13insert the name of the father under subd. 1. The state registrar shall mark the
14certificate to show that the form is on file. The form shall be available to the
15department of workforce development or
its designee
a county child support agency 16under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any
17other person with a direct and tangible interest in the record. The state registrar
18shall include on the form for the acknowledgment a notice of the information in ss.
19767.458 (1) (a) to (e) and 767.62.
SB77-SSA1,944,2321
69.20
(3) (b) 4. The information is from a birth certificate which indicates that
22the registrant has a congenital disability and is submitted to the department of
23education public instruction.
SB77-SSA1,945,11
170.01 General property taxes; upon whom levied. Taxes shall be levied,
2under this chapter, upon all general property in this state except property that is
3exempt from taxation. Real estate taxes and personal property taxes are deemed to
4be levied when the tax roll in which they are included has been delivered to the local
5treasurer under s. 74.03. When so levied such taxes are a lien upon the property
6against which they are charged. That lien is superior to all other liens, except a lien
7under s. 292.31 (8) (i)
, 292.41 (6) (d) or 292.81, and is effective as of January 1 in the
8year when the taxes are levied. Liens of special assessments of benefits for local
9improvements shall be in force as provided by the charter or general laws applicable
10to the cities that make the special assessments. In this chapter, unless the context
11requires otherwise, references to "this chapter" do not include ss. 70.37 to 70.395.
SB77-SSA1,946,1313
70.11
(4) Educational, religious and benevolent institutions; women's clubs;
14historical societies; fraternities; libraries. Property owned and used exclusively
15by educational institutions offering regular courses 6 months in the year; or by
16churches or religious, educational or benevolent associations, including benevolent
17nursing homes
and retirement homes for the aged but not including an organization
18that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health
19maintenance organization as defined in s. 609.01 (2) or a limited service health
20organization as defined in s. 609.01 (3) or an organization that is issued a certificate
21of authority under ch. 618 and that offers a health maintenance organization or a
22limited service health organization and not including property owned by any
23nonstock, nonprofit corporation which services guaranteed student loans for others
24or on its own account, and also including property owned and used for housing for
25pastors and their ordained assistants, members of religious orders and communities,
1and ordained teachers, whether or not contiguous to and a part of other property
2owned and used by such associations or churches; or by women's clubs; or by
3domestic, incorporated historical societies; or by domestic, incorporated, free public
4library associations; or by fraternal societies operating under the lodge system
5(except university, college and high school fraternities and sororities), but not
6exceeding 10 acres of land necessary for location and convenience of buildings while
7such property is not used for profit. Property owned by churches or religious
8associations necessary for location and convenience of buildings, used for
9educational purposes and not for profit, shall not be subject to the 10-acre limitation
10but shall be subject to a 30-acre limitation. Property that is exempt from taxation
11under this subsection and is leased remains exempt from taxation only if, in addition
12to the requirements specified in the introductory phrase of this section, the lessee
13does not discriminate on the basis of race.
SB77-SSA1,946,2015
70.11
(4g) Charitable retirement homes for the aged. Retirement homes for
16the aged if no part of the home's net earnings inures to the benefit of any shareholder,
17member, director or officer; if a substantial number of the residents pay fees that do
18not fully cover the costs of providing the housing and the services that they receive
19and if the home benefits a substantial number of persons who are legitimate objects
20of charity.
SB77-SSA1, s. 2233t
21Section 2233t. 70.11 (12) (title) and (a) of the statutes are amended to read:
SB77-SSA1,947,222
70.11
(12) (title)
Scouts and boys' clubs of America Certain charitable
23organizations. (a) Property owned by units which are organized in this state of the
24following organizations: the
Salvation Army, the Boy Scouts of America, the Boys'
25Clubs of America, the Girl Scouts or Camp Fire Girls or any person as trustee for
1them of property used for the purposes of those organizations, provided no pecuniary
2profit results to any individual owner or member.
SB77-SSA1,947,124
70.119
(3) (d) "Municipal services" means police and fire protection
, garbage
5and trash disposal and collection not paid for under sub. (1) and, subject to approval
6by the committee, any other direct general government service provided by
7municipalities to state facilities and facilities of the University of Wisconsin
8Hospitals and Clinics Authority described in s. 70.11 (38).
"
Municipal services"
9includes garbage and trash disposal and collection services not paid for under sub.
10(1) provided to state facilities and the facilities of the University of Wisconsin
11Hospitals and Clinics Authority, if the municipality provides the same services to all
12commercial properties in the municipality.
SB77-SSA1,948,1514
70.27
(5) Surveys, reconciliations. The surveyor making the plat shall survey
15and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
16to public or private use, according to the records of the register of deeds, and
17whatever evidence that may be available to show the intent of the buyer and seller,
18in the chronological order of their conveyance or dedication, and set temporary
19monuments to show the results of such survey which shall be made permanent upon
20recording of the plat as provided for in this section. The map shall be at a scale of
21not more than 100 feet per inch, unless waived in writing by the department of
22commerce administration under s. 236.20 (2) (L). The owners of record of lands in
23the plat shall be notified by certified letter mailed to their last-known address, in
24order that they shall have opportunity to examine the map, view the temporary
25monuments, and make known any disagreement with the boundaries as shown by
1the temporary monuments. It is the duty of the surveyor making the plat to reconcile
2any discrepancies that may be revealed, so that the plat as certified to the governing
3body is in conformity with the records of the register of deeds as nearly as is
4practicable. When boundary lines between adjacent parcels, as evidenced on the
5ground, are mutually agreed to in writing by the owners of record, such lines shall
6be the true boundaries for all purposes thereafter, even though they may vary from
7the metes and bounds descriptions previously of record. Such written agreements
8shall be recorded in the office of the register of deeds. On every assessor's plat, as
9certified to the governing body, shall appear the volume, page and document number
10of the metes and bounds description of each parcel, as recorded in the office of the
11register of deeds, which shall be identified with the number by which such parcel is
12designated on the plat, except that lots which have been conveyed or otherwise
13acquired but upon which no deed is recorded in the office of register of deeds may be
14shown on an assessor's plat and when so shown shall contain a full metes and bounds
15description.
SB77-SSA1,949,1417
70.27
(8) Plat filed with governing body. Within 2 days after the assessor's
18plat is filed with the governing body, it shall be transmitted to the department of
19commerce administration by the clerk of the governing body which ordered the plat.
20The department of
commerce administration shall review the plat within 30 days of
21its receipt. No such plat may be given final approval by the local governing body until
22the department of
commerce administration has certified on the face of the original
23plat that it complies with the applicable provisions of ss. 236.15 and 236.20. After
24the plat has been so certified the clerk shall promptly publish a class 3 notice thereof,
25under ch. 985. The plat shall remain on file in the clerk's office for 30 days after the
1first publication. At any time within the 30-day period any person or public body
2having an interest in any lands affected by the plat may bring a suit to have the plat
3corrected. If no suit is brought within the 30-day period, the plat may be approved
4by the governing body, and filed for record. If a suit is brought, approval shall be
5withheld until the suit is decided. The plat shall then be revised in accordance with
6the decision if necessary, and, without rereferral to the department of
commerce 7administration unless rereferral is ordered by the court. The plat may then be
8approved by the governing body and filed for record. When so filed the plat shall
9carry on its face the certificate of the clerk that all provisions of this section have been
10complied with. When recorded after approval by the governing body, the plat shall
11have the same effect for all purposes as if it were a land division plat made by the
12owners in full compliance with ch. 236. Before January 1 of each year, the register
13of deeds shall notify the town clerks of the recording of any assessors' plats made or
14amended during the preceding year, affecting lands in their towns.
SB77-SSA1,949,2016
70.375
(2) (b) The secretary may promulgate any rules necessary to implement
17the tax under ss. 70.37 to 70.39 and 70.395
(1) (1e). In respect to mines not in
18operation on November 28, 1981, ss. 71.10 (1), 71.30 (1), 71.74 (2), (3), (9), (11) and
19(15), 71.77, 71.78, 71.80 (6), 71.83 (1) (a) 1. and 2. and (b) 2. and (2) (a) 3. and (b) 1.
20and 71.85 (2) apply to the administration of this section.
SB77-SSA1,950,722
70.375
(6) Indexing. For calendar year 1983 and corresponding fiscal years and
23thereafter, the The dollar amounts in sub. (5) and s. 70.395 (1)
, (1m) and (2) (d) 1m.
24and 5. a. and
(2) (dg) shall be changed to reflect the percentage change between the
25gross national product deflator for June of the current year and the gross national
1product deflator for June of the previous year, as determined by the U.S. department
2of commerce as of December 30 of the year for which the taxes are due, except that
3no annual increase may be more than 10%. The revised amounts shall be rounded
4to the nearest whole number divisible by 100 and shall not be reduced below the
5amounts under sub. (5) on November 28, 1981. Annually, the department shall adopt
6any changes in dollar amounts required under this subsection and incorporate them
7into the appropriate tax forms.
SB77-SSA1, s. 2239
8Section
2239. 70.395 (1) (intro.) of the statutes is renumbered 70.395 (1e) and
9amended to read:
SB77-SSA1,950,1410
70.395
(1e) Distribution. Fifteen days after the collection of the tax under ss.
1170.38 to 70.39, the department of administration, upon certification of the
12department of revenue, shall transfer the amount collected
as follows: in respect to
13mines not in operation on November 28, 1981, to the investment and local impact
14fund.
SB77-SSA1, s. 2241
16Section
2241. 70.395 (1) (a) 2. of the statutes is renumbered 70.395 (1) and
17amended to read:
SB77-SSA1,950,2118
70.395
(1) (title)
Definition. In this
paragraph, except as provided in subd. 3. 19section, "first-dollar payment" means an amount equal to $100,000
for each county,
20Native American community or municipality eligible to receive a payment under
21sub. (2) (d) 1., 2. or 2m adjusted as provided in s. 70.375 (6).
SB77-SSA1,951,43
70.395
(2) (d) 1. To each county in which metalliferous minerals are extracted,
4the first-dollar payment
under sub. (1) (a).
SB77-SSA1,951,146
70.395
(2) (d) 2. To each city, town or village in which metalliferous minerals
7are extracted, the first-dollar payment
under sub. (1) (a) minus any payment during
8that year under par. (d) (intro.) or subd. 5. If the minable ore body is located in 2
9contiguous municipalities and if at least 15% of the minable ore body is in each
10municipality, each qualifying municipality shall receive a full payment specified in
11this subdivision as if the ore body were located solely within that municipality. The
12department of revenue shall annually change the dollar amount specified in this
13subdivision as specified in s. 70.375 (6) except that the dollar amount may not be
14reduced below the dollar amount under this subdivision on November 28, 1981.
SB77-SSA1, s. 2249
15Section
2249. 70.395 (2) (d) 4. a. of the statutes is amended to read:
SB77-SSA1,951,1816
70.395
(2) (d) 4. a. To ensure an annual payment to each municipality under
17sub. (1) (a) subds. 1. and 2. in an amount equal to the average payment for the 3
18previous years to that municipality.
SB77-SSA1,952,420
70.395
(2) (dg) Each person constructing a metalliferous mining site shall pay
21to the department of revenue for deposit in the investment and local impact fund, as
22a construction fee, an amount sufficient to make the construction period payments
23under par. (d) 5. in respect to that site. Any person paying a construction fee under
24this paragraph may credit against taxes due under s. 70.375 an amount equal to the
25payments that the taxpayer has made under this paragraph, provided that the credit
1does not reduce the taxpayer's liability under s. 70.375 below the amount needed to
2make the first-dollar payments
as defined under sub. (1) (a) 2. under subds. 1., 2. and
32m. for that year in respect to the taxpayer's mine. Any amount not creditable
4because of that limitation in any year may be carried forward.
SB77-SSA1, s. 2251
5Section
2251. 70.395 (2) (g) (intro.) of the statutes is amended to read:
SB77-SSA1,952,86
70.395
(2) (g) (intro.) The board may distribute the revenues received under
7subs. (1) (a) and (1g) (b) sub. (1e) or proceeds thereof in accordance with par. (h) for
8the following purposes, as the board determines necessary:
SB77-SSA1,952,1010
71.01
(1m) "Department" means the department of revenue.
SB77-SSA1,952,1512
71.01
(5g) "File" means mail or deliver a document that the department
13prescribes to the department or, if the department prescribes another method of
14submitting or another destination, use that other method or submit to that other
15destination.
SB77-SSA1,953,1018
71.01
(6) (e) For taxable years that begin after December 31, 1989, and before
19January 1, 1991, for natural persons and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds, "internal revenue code" means the federal
21internal revenue code as amended to December 31, 1989, and as amended by P.L.
22101-280, P.L.
101-508, P.L.
102-227 and, P.L.
103-66 and P.L. 104-188, excluding
23section 1311 of P.L. 104-188, and as indirectly affected by P.L.
99-514, P.L.
100-203,
24P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
25P.L.
101-508, P.L.
102-227 and, P.L.
103-66 and P.L. 104-188, excluding section
11311 of P.L. 104-188. The internal revenue code applies for Wisconsin purposes at
2the same time as for federal purposes. Amendments to the federal internal revenue
3code enacted after December 31, 1989, do not apply to this paragraph with respect
4to taxable years beginning after December 31, 1989, and before January 1, 1991,
5except that changes to the internal revenue code made by P.L.
101-280, P.L.
101-508,
6P.L.
102-227 and, P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L.
7104-188, and changes that indirectly affect the federal internal revenue code made
8by P.L.
101-280, P.L.
101-508, P.L.
102-227 and, P.L.
103-66 and P.L. 104-188,
9excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the same
10time as for federal purposes.
SB77-SSA1,954,412
71.01
(6) (f) For taxable years that begin after December 31, 1990, and before
13January 1, 1992, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "internal revenue code" means the federal
15internal revenue code as amended to December 31, 1990. and as amended by P.L.
16102-90, P.L.
102-227, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188, excluding
17section 1311 of P.L. 104-188, and as indirectly affected by P.L.
99-514, P.L.
100-203,
18P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280,
19P.L.
101-508, P.L.
102-90, P.L.
102-227, P.L.
102-486 and
, P.L.
103-66 and P.L.
20104-188, excluding section 1311 of P.L. 104-188. The internal revenue code applies
21for Wisconsin purposes at the same time as for federal purposes. Amendments to the
22federal internal revenue code enacted after December 31, 1990, do not apply to this
23paragraph with respect to taxable years beginning after December 31, 1990, and
24before January 1, 1992, except that changes to the internal revenue code made by
25P.L.
102-90, P.L.
102-227, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188,
1excluding section 1311 of P.L. 104-188, and changes that indirectly affect the federal
2internal revenue code made by P.L.
102-90, P.L.
102-227, P.L.
102-486
and, P.L.
3103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin
4purposes at the same time as for federal purposes.
SB77-SSA1,955,26
71.01
(6) (g) For taxable years that begin after December 31, 1991, and before
7January 1, 1993, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "internal revenue code" means the federal
9internal revenue code as amended to December 31, 1991, excluding sections 103, 104
10and 110 of P.L.
102-227, and as amended by P.L.
102-318, P.L.
102-486
and, P.L.
11103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66,
and
12P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected by
13P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
14P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
15sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486
and, P.L.
16103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
103-66, and
17P.L. 104-188, excluding section 1311 of P.L. 104-188. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31, 1991,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1991, and before January 1, 1993, except that changes to the internal
22revenue code made by P.L.
102-318, P.L.
102-486 and, P.L.
103-66 and P.L. 104-188,
23excluding section 1311 of P.L. 104-188, and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L.
102-318, P.L.
102-486 and,
1P.L.
103-66 and P.L. 104-188, excluding section 1311 of P.L. 104-188, apply for
2Wisconsin purposes at the same time as for federal purposes.
SB77-SSA1,955,244
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
5January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1992, excluding sections 103, 104
8and 110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101
9(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
and, P.L.
103-465 10and P.L. 104-188, excluding section 1311 of P.L. 104-188, and as indirectly affected
11by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
12P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding
13sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486
and, P.L.
14103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203
15of P.L.
103-66, and P.L. 104-188, excluding section 1311 of P.L. 104-188. The
16internal revenue code applies for Wisconsin purposes at the same time as for federal
17purposes. Amendments to the federal internal revenue code enacted after December
1831, 1992, do not apply to this paragraph with respect to taxable years beginning after
19December 31, 1992, and before January 1, 1994, except that changes to the internal
20revenue code made by P.L.
103-66 and, P.L.
103-465 and P.L. 104-188, excluding
21section 1311 of P.L. 104-188, and changes that indirectly affect the provisions
22applicable to this subchapter made by P.L.
103-66 and
, P.L.
103-465 and P.L.
23104-188, excluding section 1311 of P.L. 104-188, apply for Wisconsin purposes at the
24same time as for federal purposes.
SB77-SSA1,957,2
171.01
(6) (i) For taxable years that begin after December 31, 1993, and before
2January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "internal revenue code" means the federal
4internal revenue code as amended to December 31, 1993, excluding sections 103, 104
5and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
6and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
7103-465 and, P.L.
104-7, excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding
8section 1311 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and as indirectly
9affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
10101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
11excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215
13of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
104-7, excluding
14section 1 of P.L.
104-7, P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L.
15104-191 and P.L. 104-193. The internal revenue code applies for Wisconsin
16purposes at the same time as for federal purposes. Amendments to the federal
17internal revenue code enacted after December 31, 1993, do not apply to this
18paragraph with respect to taxable years beginning after December 31, 1993, and
19before January 1, 1995, except that changes to the internal revenue code made by
20P.L.
103-296, P.L.
103-337, P.L.
103-465 and, P.L.
104-7, excluding section 1 of P.L.
21104-7,
P.L. 104-188, excluding section 1311 of P.L. 104-188, P.L. 104-191 and P.L.
22104-193 and changes that indirectly affect the provisions applicable to this
23subchapter made by P.L.
103-276 103-296, P.L.
103-337, P.L.
103-465 and, P.L.
24104-7, excluding section 1 of P.L.
104-7,
P.L. 104-188, excluding section 1311 of P.L.
1104-188, P.L. 104-191 and P.L. 104-193, apply for Wisconsin purposes at the same
2time as for federal purposes.
SB77-SSA1,958,24
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
5January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1994, excluding sections 103, 104
8and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L.
103-66, and as amended by P.L.
104-7 and, P.L.
104-117, P.L. 104-188,
10excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L.
11104-193 and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
12101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
13102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
14102-318, P.L.
102-486 and, P.L.
103-66, excluding sections 13113, 13150 (d), 13171
15(d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465,
16P.L.
104-7 and, P.L.
104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
171605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code
18applies for Wisconsin purposes at the same time as for federal purposes.
19Amendments to the federal internal revenue code enacted after December 31,
1994,
20do not apply to this paragraph with respect to taxable years beginning after
21December 31, 1994, and before January 1, 1996, except that changes to the internal
22revenue code made by P.L.
104-7 and, P.L.
104-117, P.L. 104-188, excluding sections
231202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 and
24changes that indirectly affect the provisions applicable to this subchapter made by
25P.L.
104-7 and, P.L.
104-117, P.L. 104-188, excluding sections 1202, 1204, 1311 and
11605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193 apply for Wisconsin purposes
2at the same time as for federal purposes.
SB77-SSA1,959,24
71.01
(6) (k) For taxable years that begin after December 31, 1995,
and before
5January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "internal revenue code" means the federal
7internal revenue code as amended to December 31, 1995, excluding sections 103, 104
8and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174 and 13203
9(d) of P.L.
103-66, and as amended by P.L.
104-117, P.L. 104-188, excluding sections
101123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and P.L. 104-193, and
11as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
12101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
13102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
14102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1513203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7 and, 16P.L.
104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
17P.L. 104-188, P.L. 104-191 and P.L. 104-193. The internal revenue code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal internal revenue code enacted after December 31, 1995, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1995,
and
21before January 1, 1997, except that changes to the internal revenue code made by
22P.L.
104-117, P.L. 104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of
23P.L. 104-188, P.L. 104-191 and P.L. 104-193 and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L.
104-117, P.L. 104-188,
1excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191 and
2P.L. 104-193 apply for Wisconsin purposes at the same time as for federal purposes.
SB77-SSA1,959,194
71.01
(6) (L) For taxable years that begin after December 31, 1996, for natural
5persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, "internal revenue code" means the federal internal revenue code as
7amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
102-227,
8sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections
91123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly
10affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
11101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
12excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
13103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
14103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
15104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
16104-188, P.L.
104-191 and P.L.
104-193. The internal revenue code applies for
17Wisconsin purposes at the same time as for federal purposes. Amendments to the
18federal internal revenue code enacted after December 31, 1996, do not apply to this
19paragraph with respect to taxable years beginning after December 31, 1996.
SB77-SSA1,960,321
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
22or depreciation, "internal revenue code" means either the federal internal revenue
23code as amended to December 31,
1995 1996, or the federal internal revenue code in
24effect for the taxable year for which the return is filed, except that property that,
25under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
11986 under the internal revenue code as amended to December 31,
1980, shall
2continue to be depreciated under the internal revenue code as amended to
3December 31, 1980.
SB77-SSA1,960,85
71.01
(8r) "Pay", in regard to submissions to or for the department, means mail
6or deliver funds to the department or, if the department prescribes another method
7of submitting or another destination, use that other method or submit to that other
8destination.