TAX-OPTION CORPORATIONS
71.35 Imposition of additional tax on tax-option corporations.
71.365 General provisions.
SUBCHAPTER VI
URBAN TRANSIT COMPANIES
71.385 Determination of cost.
SUBCHAPTER VII
TAXATION OF INSURANCE COMPANIES
71.44 Filing returns; extensions; payment of tax.
71.45 Income computation.
71.48 Payments of estimated taxes.
71.49 General provisions.
SUBCHAPTER VIII
HOMESTEAD CREDIT
71.54 Computation of credit.
71.55 General provisions.
SUBCHAPTER IX
FARMLAND PRESERVATION CREDIT
71.61 General provisions.
SUBCHAPTER X
WITHHOLDING
71.64 Employers required to withhold.
71.65 Filing returns or reports.
71.66 Employee exemption certificates.
71.67 General provisions.
SUBCHAPTER XI
INFORMATION RETURNS
71.69 Capital stock transfers.
71.70 Rents or royalties.
71.72 Statement of nonwage payments.
71.73 General provisions.
SUBCHAPTER XII
ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES
71.74 Department audits, additional assessments and refunds.
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
71.84 Addition to the tax.
71.85 General provisions.
SUBCHAPTER XIV
APPEALS
71.88 Time for filing an appeal.
71.90 Depositing contested amounts.
SUBCHAPTER XV
COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS
71.91 Collection provisions.
71.93 Setoffs for other state agencies.
71.935 Setoffs for municipalities and counties.
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(1m)
(1m) "Department" means the department of revenue.
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 employees and independent contractors.