INDEX

Setoffs for debt owed to state agency, 71.93

Time limitation, 71.77

Returns:
See also Information returns, under this subhead; refer also to entity taxed, e.g. Corporations, under this subhead

Amended, 71.76

Examination of, 71.78

Magnetic media filing, 71.80 (20)

Penalties, 71.83

Refusal to file, 71.80

Secretary of state, attorney for nonresident, 71.80

Setoffs:

Debt owed to municipalities, 71.935

Debt owed to state agency, 71.93

Settlement, 71.93

Signature required, 71.80

Situs of income, 71.04, 71.14, 71.25, 71.362

Bank deposits by nonresidents, 226.05

Standard deduction, see Income, under this subhead

Tax-option corporations, 71.32 to 71.365

Credits not allowed, 71.365

Definitions, 71.34

Depreciation, 71.365

Election, 71.365

General provisions, 71.365

Imposition of additional tax, 71.35

Returns, filing, 71.365

Situs of income, 71.362

Subject to ch. 71, 71.32

Tax-option items, 71.36

Time:

Appeals, 71.88

Filing, defined, 71.80

Returns:

Amended, 71.76

Extensions, 71.24, 71.44

Statute of limitations, 71.77

Trusts, see Fiduciaries, under this head

Underpayment, 71.84

Urban transit companies, 71.37 to 71.40

Definitions, 71.38

Imposition of tax, 71.39

Property cost and depreciation, 71.385

Returns:
See also Information returns, under this head

Filing, 71.40

Subject to ch. 71, 71.37

Warrant:

Duplicate filed, 806.115

Issued to sheriff, 71.91

Water district securities, municipal, 198.22

Withholding, 71.63 to 71.67

Definitions, 71.63

Delinquent tax, 71.91

Employe exemption certificates, 71.66

Employers required to withhold, 71.64

Exemption, 71.09

General provisions, 71.67

Interest, 71.82

Lottery winnings, 71.67

Penalties, 71.83

Returns and reports, 71.65

Self-insurers, 71.80

Unemployment insurance, 108.135

Taxation 9. Managed Forest Croplands 9. Managed Forest Croplands

Acreage share, taxation, 77.84 (2)

Additional parcels, 77.82 (4)

Closed areas, 77.83

Payment, 77.84 (2)

Conservation fund credit, 77.89 (3)

Conversion to managed forest land, 77.82 (4m)

Cutting regulated, bond, time limit, 77.86

Cutting yield tax, payment, owner's liability, delinquency, 77.87

Decision, 77.82 (7)

Definitions, 77.81

Delinquency, tax deed, land withdrawal, 77.84 (3)

Distribution of moneys received, 77.89

Eligibility requirements, 77.82 (1)

Expenses to administer program, 77.91 (4)

Forestry practices, 77.86

Forfeiture actions, procedure in, 77.905

Grazing restricted, 77.875

Hearing, 77.82 (6)

Right to, 77.90

Investigation, by dept., 77.82 (6)

Management plan, 77.82 (3)

Nonrenewal, 77.88 (4)

Open and restricted areas, 77.83

Order, 77.82 (8)

Duration, 77.82 (11)

Effective date, 77.82 (9)

For land in lower Wis. state riverway, 77.82 (11m)