AB100-ASA1,533,55 (e) The town board of the town is authorized to exercise village powers.
AB100-ASA1,533,76 (f) The town contains at least 2,500 acres of land that has been zoned for
7industrial, commercial, communication, or public utility use.
AB100-ASA1,533,98 (g) The town contains at least 400 acres of land actually used for industrial,
9commercial, communication, or public utility purposes.
AB100-ASA1,533,1210 (h) The common council of at least one 2nd class city that is contiguous to the
11town has adopted a resolution approving the incorporation of the town as a city or
12village.
AB100-ASA1,533,14 13(2) Referendum resolution. The resolution of the town board required under
14sub. (1) shall do, or contain, all of the following:
AB100-ASA1,533,1515 (a) Certify that all of the conditions under sub. (1) are satisfied.
AB100-ASA1,533,1816 (b) Contain a description of the territory to be incorporated sufficiently
17accurate to determine its location and a statement that a scale map reasonably
18showing the boundaries of the territory is on file with the town clerk.
AB100-ASA1,533,2119 (c) If incorporation as a city is proposed, specify the number of members of the
20common council and the method of election, and specify the numbers and boundaries
21of the aldermanic districts.
AB100-ASA1,533,2322 (d) Determine the numbers and boundaries of each ward of the proposed city
23or village, conforming to the requirements of s. 5.15 (1) and (2).
AB100-ASA1,533,2524 (e) Determine the date of the referendum, which may not be earlier than 6
25weeks after the adoption of the resolution.
AB100-ASA1,534,6
1(3) Notice of referendum. The town clerk shall publish the resolution adopted
2under sub. (1) in a newspaper published in the town. If no newspaper is published
3in the town, the town clerk shall publish the resolution in a newspaper designated
4in the resolution. The town clerk shall publish the resolution once a week for 4
5successive weeks, the first publication to be not more than 4 weeks before the
6referendum.
AB100-ASA1,534,13 7(4) Voting procedure. The referendum shall be conducted in the same manner
8as elections for town board supervisors. The question appearing on the ballot shall
9be: "Shall the town of .... become a city?" or "Shall the town of .... become a village?"
10Below the question shall appear 2 squares. To the left of one square shall appear the
11words "For a city" or "For a village," and to the left of the other square shall appear
12the words "Against a city" or "Against a village." The inspectors shall make a return
13to the town clerk.
AB100-ASA1,534,24 14(5) Certificate of incorporation. If a majority of the votes are cast in favor
15of a city or village, the town clerk shall certify that fact to the secretary of state,
16together with 4 copies of a description of the legal boundaries of the town, and 4 copies
17of a plat of the town. The town clerk shall also send the secretary of state an
18incorporation fee of $1,000. Upon receipt of the town clerk's certification, the
19incorporation fee, and other required documents, the secretary of state shall issue
20a certificate of incorporation and record the certificate in a book kept for that
21purpose. The secretary of state shall provide 2 copies of the description and plat to
22the department of transportation and one copy to the department of revenue. The
23town clerk shall also transmit a copy of the certification and the resolution under sub.
24(1) to the county clerk.
AB100-ASA1,535,6
1(6) Action. No action to contest the validity of an incorporation under this
2section on any grounds, whether procedural or jurisdictional, may be commenced
3after 60 days from the date of issuance of the charter of incorporation by the secretary
4of state. In any such action, the burden of proof as to all issues is upon the person
5bringing the action to show that the incorporation is not valid. An action contesting
6an incorporation shall be given preference in the circuit court
AB100-ASA1,535,9 7(7) City or village powers. A city or village incorporated under this section
8is a body corporate and politic, with the powers and privileges of a municipal
9corporation at common law and conferred by ch. 61 or 62.
AB100-ASA1,535,12 10(8) Existing ordinances. (a) Ordinances in force in the territory or any part
11of the territory, to the extent not inconsistent with ch. 61 or 62, continue in force until
12altered or repealed.
AB100-ASA1,535,1413 (b) A county shoreland zoning ordinance enacted under s. 59.692 that is in force
14in any part of the territory continues in force until altered under s. 59.692 (7) (ad).
AB100-ASA1,535,17 15(9) Interim officers, first city or village election. Section 66.0215 (8) and
16(9), as it applies to a town that is incorporated as a city under s. 66.0215, applies to
17a town that is incorporated as a city or village under this section.
AB100-ASA1,535,18 18(10) Sunset. This section does not apply after June 30, 2007.
AB100-ASA1, s. 1242q 19Section 1242q. 66.0230 (2) (d) of the statutes is amended to read:
AB100-ASA1,535,2320 66.0230 (2) (d) The consolidating town, and city or village, agree to adopt a
21comprehensive master plan under s. 66.1001 s. 62.23 (2) or (3) for the consolidated
22city or village, and the comprehensive master plan takes effect on the effective date
23of the consolidation.
AB100-ASA1, s. 1242s 24Section 1242s. 66.0231 of the statutes is amended to read:
AB100-ASA1,536,13
166.0231 Notice of certain litigation affecting municipal status or
2boundaries.
If a proceeding under ss. 61.187, 61.189, 61.74, 62.075, 66.0201 to
366.0213, 66.0215, 66.0216, 66.0217, 66.0221, 66.0223, 66.0227 or 66.0307 or other
4sections relating to an incorporation, annexation, consolidation, dissolution or
5detachment of territory of a city or village is contested by instigation of legal
6proceedings, the clerk of the city or village involved in the proceedings shall file with
7the secretary of state 4 copies of a notice of the commencement of the action. The
8clerk shall file with the secretary of state 4 copies of any judgments rendered or
9appeals taken in such cases. The notices or copies of judgments that are required
10under this section may also be filed by an officer or attorney of any party of interest.
11The secretary of state shall forward to the department of transportation 2 copies and
12to the department of revenue and the department of administration one copy each
13of any notice of action or judgment filed with the secretary of state under this section.
AB100-ASA1, s. 1250e 14Section 1250e. 66.0309 (8) (a) 1. b. of the statutes is amended to read:
AB100-ASA1,536,1915 66.0309 (8) (a) 1. b. Consistent with the elements specified in s. 66.1001, make
16Make plans for the physical, social and economic development of the region, and,
17consistent with the elements specified in s. 66.1001,
adopt by resolution any plan or
18the portion of any plan so prepared as its official recommendation for the
19development of the region.
AB100-ASA1, s. 1250f 20Section 1250f. 66.0309 (9) of the statutes is amended to read:
AB100-ASA1,537,321 66.0309 (9) Preparation of master plan for region. The regional planning
22commission shall have the function and duty of making and adopting a master plan
23for the physical development of the region. The master plan, with the accompanying
24maps, plats, charts, programs and descriptive and explanatory matter, shall show
25the commission's recommendations for physical development and shall contain at

1least the elements described in s. 66.1001
. The regional planning commission may
2amend, extend or add to the master plan or carry any part or subject matter into
3greater detail.
AB100-ASA1, s. 1250g 4Section 1250g. 66.0309 (10) of the statutes is amended to read:
AB100-ASA1,537,235 66.0309 (10) Adoption of master plan for region. The master plan shall be
6made with the general purpose of guiding and accomplishing a coordinated, adjusted
7and harmonious development of the region which will, in accordance with existing
8and future needs, best promote public health, safety, morals, order, convenience,
9prosperity or the general welfare, as well as efficiency and economy in the process
10of development. The regional planning commission may adopt the master plan as
11a whole by a single resolution, or, as the work of making the whole master plan
12progresses, may by resolution adopt a part or parts of the master plan, any part to
13correspond with one or more of the elements specified in s. 66.1001
. The resolution
14shall refer expressly to the maps, plats, charts, programs and descriptive and
15explanatory matter, and other matters intended by the regional planning
16commission to form the whole or any part of the plan, and the action taken shall be
17recorded on the adopted plan or part of the adopted plan by the identifying signature
18of the chairperson of the regional planning commission and a copy of the plan or part
19of the adopted plan shall be certified to the legislative bodies of the local
20governmental units within the region. The purpose and effect of adoption of the
21master plan shall be solely to aid the regional planning commission and the local
22governments and local government officials comprising the region in the
23performance of their functions and duties.
AB100-ASA1, s. 1250m 24Section 1250m. 66.0317 (2) (c) 2. e. of the statutes is repealed.
AB100-ASA1, s. 1251c 25Section 1251c. 66.0602 of the statutes is created to read:
AB100-ASA1,538,1
166.0602 Local levy limits. (1) Definitions. In this section:
AB100-ASA1,538,52 (a) "Debt service" includes debt service on debt issued or reissued to fund or
3refund outstanding municipal or county obligations, interest on outstanding
4municipal or county obligations, and related issuance costs and redemption
5premiums.
AB100-ASA1,538,86 (b) "Penalized excess" means the levy over the limit under sub. (2) for the
7political subdivision, not including any amount that is excepted from the limit under
8subs. (3), (4), and (5).
AB100-ASA1,538,99 (c) "Political subdivision" means a city, village, town, or county.
AB100-ASA1,538,1310 (d) "Valuation factor" means a percentage equal to the percentage change in the
11political subdivision's January 1 equalized value due to new construction less
12improvements removed between the previous year and the current year, but not less
13than zero.
AB100-ASA1,538,18 14(2) Levy limit. Except as provided in subs. (3), (4), and (5), no political
15subdivision may increase its levy in any year by a percentage that exceeds the
16political subdivision's valuation factor. In determining its levy in any year, a city,
17village, or town shall subtract any tax increment that is calculated under s. 60.85 (1)
18(L) or 66.1105 (2) (i).
AB100-ASA1,538,24 19(3) Exceptions. (a) If a political subdivision transfers to another governmental
20unit responsibility for providing any service that the political subdivision provided
21in the preceding year, the levy increase limit otherwise applicable under this section
22to the political subdivision in the current year is decreased to reflect the cost that the
23political subdivision would have incurred to provide that service, as determined by
24the department of revenue.
AB100-ASA1,539,6
1(b) If a political subdivision increases the services that it provides by adding
2responsibility for providing a service transferred to it from another governmental
3unit that provided the service in the preceding year, the levy increase limit otherwise
4applicable under this section to the political subdivision in the current year is
5increased to reflect the cost of that service, as determined by the department of
6revenue.
AB100-ASA1,539,127 (c) If a city or village annexes territory from a town, the city's or village's levy
8increase limit otherwise applicable under this section is increased in the current year
9by an amount equal to the town levy on the annexed territory in the preceding year
10and the levy increase limit otherwise applicable under this section in the current
11year for the town from which the territory is annexed is decreased by that same
12amount, as determined by the department of revenue.
AB100-ASA1,539,1813 (d) 1. If the amount of debt service for a political subdivision in the preceding
14year is less than the amount of debt service needed in the current year, as a result
15of the political subdivision adopting a resolution before July 1, 2005, authorizing the
16issuance of debt, the levy increase limit otherwise applicable under this section to the
17political subdivision in the current year is increased by the difference between these
182 amounts, as determined by the department of revenue.
AB100-ASA1,539,2519 2. The limit otherwise applicable under this section does not apply to amounts
20levied by a political subdivision for the payment of any general obligation debt
21service, including debt service on debt issued or reissued to fund or refund
22outstanding obligations of the political subdivision, interest on outstanding
23obligations of the political subdivision, or the payment of related issuance costs or
24redemption premiums, authorized on or after July 1, 2005, by a referendum and
25secured by the full faith and credit of the political subdivision.
AB100-ASA1,540,3
1(e) The limit otherwise applicable under this section does not apply to the
2amount that a county levies in that year for a county children with disabilities
3education board.
AB100-ASA1,540,54 (f) The limit otherwise applicable under this section does not apply to the
5amount that a 1st class city levies for school purposes.
AB100-ASA1,540,116 (g) If a county has provided a service in a part of the county in the preceding
7year and if a city, village, or town has provided that same service in another part of
8the county in the preceding year, and if the provision of that service is consolidated
9at the county level, the levy increase limit otherwise applicable under this section to
10the county in the current year is increased to reflect the total cost of providing that
11service, as determined by the department of revenue.
AB100-ASA1,540,22 12(4) Referendum exception. (a) A political subdivision may exceed the levy
13increase limit under sub. (2) if its governing body adopts a resolution to that effect
14and if the resolution is approved in a referendum. The resolution shall specify the
15proposed amount of increase in the levy beyond the amount that is allowed under
16sub. (2), and shall specify whether the proposed amount of increase is for the next
17fiscal year only or if it will apply on an ongoing basis. With regard to a referendum
18relating to the 2005 or 2007 levy, the political subdivision may call a special
19referendum for the purpose of submitting the resolution to the electors of the political
20subdivision for approval or rejection. With regard to a referendum relating to the
212006 levy, the referendum shall be held at the next succeeding spring primary or
22election or September primary or general election.
AB100-ASA1,540,2523 (b) The clerk of the political subdivision shall publish type A, B, C, D, and E
24notices of the referendum under s. 10.01 (2). Section 5.01 (1) applies in the event of
25failure to comply with the notice requirements of this paragraph.
AB100-ASA1,541,9
1(c) The referendum shall be held in accordance with chs. 5 to 12. The political
2subdivision shall provide the election officials with all necessary election supplies.
3The form of the ballot shall correspond substantially with the standard form for
4referendum ballots prescribed by the elections board under ss. 5.64 (2) and 7.08 (1)
5(a). The question shall be submitted as follows: "Under state law, the increase in the
6levy of the .... (name of political subdivision) for the tax to be imposed for the next
7fiscal year, .... (year), is limited to ....%, which results in a levy of $.... Shall the ....
8(name of political subdivision) be allowed to exceed this limit and increase the levy
9for the next fiscal year, .... (year), by a total of ....%, which results in a levy of $....?".
AB100-ASA1,541,1610 (d) Within 14 days after the referendum, the clerk of the political subdivision
11shall certify the results of the referendum to the department of revenue. The levy
12increase limit otherwise applicable to the political subdivision under sub. (2) is
13increased in the next fiscal year by the percentage approved by a majority of those
14voting on the question. If the resolution specifies that the increase is for one year
15only, the amount of the increase shall be subtracted from the base used to calculate
16the limit for the 2nd succeeding fiscal year.
AB100-ASA1,541,25 17(5) Exception, certain towns. A town with a population of less than 2,000 may
18exceed the levy increase limit otherwise applicable under this section to the town if
19the town board adopts a resolution supporting an increase and places the question
20on the agenda of an annual town meeting or a special town meeting and if the annual
21or special town meeting adopts a resolution endorsing the town board's resolution.
22The limit otherwise applicable to the town under sub. (2) is increased in the next
23fiscal year by the percentage approved by a majority of those voting on the question.
24Within 14 days after the adoption of the resolution, the town clerk shall certify the
25results of the vote to the department of revenue.
AB100-ASA1,542,3
1(6) Penalties. If the department of revenue determines that a political
2subdivision has a penalized excess in any year, the department of revenue shall do
3all of the following:
AB100-ASA1,542,64 (a) Reduce the amount of county and municipal aid payments to the political
5subdivision under s. 79.035 in the following year by an amount equal to the amount
6of the penalized excess.
AB100-ASA1,542,87 (b) Ensure that the amount of any reductions in county and municipal aid
8payments under par. (a) lapses to the general fund.
AB100-ASA1,542,119 (c) Ensure that the amount of the penalized excess is not included in
10determining the limit described under sub. (2) for the political subdivision for the
11following year.
AB100-ASA1,542,13 12(7) Sunset. This section does not apply beginning 3 years after the effective
13date of this subsection .... [revisor inserts date].
AB100-ASA1, s. 1254m 14Section 1254m. 66.1001 of the statutes is repealed.
AB100-ASA1, s. 1257 15Section 1257. 69.22 (1) (c) of the statutes is amended to read:
AB100-ASA1,542,2016 69.22 (1) (c) Twelve Fifteen dollars for issuing an uncertified copy of a birth
17certificate or a certified copy of a birth certificate, $7 $9 of which shall be forwarded
18to the secretary of administration as provided in sub. (1m) and credited to the
19appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional
20certified or uncertified copy of the same birth certificate issued at the same time.
AB100-ASA1, s. 1258 21Section 1258. 69.22 (5) (b) 2. of the statutes is amended to read:
AB100-ASA1,543,222 69.22 (5) (b) 2. The filing of a birth certificate under s. 69.14 (2) (b) 5. The To
23the
fee under this subdivision includes the search for the birth certificate and the
24first copy of the certificate except that the state registrar shall add to the $20 fee, the

1$5
shall be added the $15 fee required under sub. (1) (c), which shall be treated as
2specified in sub. (1) (c)
.
AB100-ASA1, s. 1258m 3Section 1258m. 70.05 (5) (a) 1m. of the statutes is amended to read:
AB100-ASA1,543,84 70.05 (5) (a) 1m. "Class of property" means residential under s. 70.32 (2) (a) 1.;
5commercial under s. 70.32 (2) (a) 2.; public utility general structures and substations
6under s. 70.32 (2) (a) 8.;
personal property; or the sum of undeveloped under s. 70.32
7(2) (a) 5., agricultural forest under s. 70.32 (2) (a) 5m.; productive forest land under
8s. 70.32 (2) (a) 6. and other under s. 70.32 (2) (a) 7.
AB100-ASA1, s. 1259 9Section 1259. 70.111 (3m) of the statutes is amended to read:
AB100-ASA1,543,1510 70.111 (3m) Charter sport fishing boats. Motorboats, and the equipment
11used on them, which are regularly employed in carrying persons for hire for sport
12fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers
13and tributaries specified in s. 29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all
14operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast
15guard to operate the boat for that purpose.
AB100-ASA1, s. 1260b 16Section 1260b. 70.112 (4) (a) of the statutes is amended to read:
AB100-ASA1,544,517 70.112 (4) (a) All Except as provided in par. (am), all special property assessed
18under ss. 76.01 to 76.26 and property of any light, heat, and power company taxed
19under s. 76.28, car line company, and electric cooperative association that is used and
20useful in the operation of the business of such company or association. If Except as
21provided in par. (am) 1., if
a general structure for which an exemption is sought under
22this section is used and useful in part in the operation of any public utility assessed
23under ss. 76.01 to 76.26 or of the business of any light, heat, and power company
24taxed under s. 76.28, car line company, or electric cooperative association and in part
25for nonoperating purposes of the public utility or company or association, that

1general structure shall be assessed for taxation under this chapter at the percentage
2of its full market value that fairly measures and represents the extent of its use for
3nonoperating purposes. Nothing provided in this paragraph shall exclude any real
4estate or any property which is separately accounted for under s. 196.59 from special
5assessments for local improvements under s. 66.0705.
AB100-ASA1, s. 1260c 6Section 1260c. 70.112 (4) (am) of the statutes is created to read:
AB100-ASA1,544,117 70.112 (4) (am) 1. Except as provided in subd. 3., beginning with the property
8tax assessments as of January 1, 2007, a general structure owned or leased by a light,
9heat, and power company taxed under s. 76.28 or 76.29 is subject to general property
10taxes and, beginning with distributions in 2008, shall not be included in the
11calculation of payments under s. 79.04 (1) and (2).
AB100-ASA1,544,1712 2. Except as provided in subd. 3., beginning with the property tax assessments
13as of January 1, 2008, a substation of a light, heat, and power company taxed under
14s. 76.28 or 76.29 is subject to general property taxes and, beginning with
15distributions in 2009, shall not be included in the calculation of payments under s.
1679.04 (1) and (2), except that this subdivision does not apply to transmission
17substation property.
AB100-ASA1,544,2018 3. This paragraph does not apply to the property of a light, heat, and power
19company that is located within the boundaries of the municipality that operates the
20company and for which payments are made under s. 66.0811 (2).
AB100-ASA1,544,2221 4. Property subject to taxation under this paragraph shall be assessed by the
22department of revenue, as provided under s. 70.995.
AB100-ASA1, s. 1260m 23Section 1260m. 70.114 (1) (b) of the statutes is renumbered 70.114 (1) (b) 1.
24and amended to read:
AB100-ASA1,545,9
170.114 (1) (b) 1. "Estimated value", For land purchased before the effective date
2of this subdivision .... [revisor inserts date], "estimated value,"
for the year during
3which land is purchased, means the purchase price and, for later years, means the
4value that was used for calculating the aid payment under this section for the prior
5year increased or decreased to reflect the annual percentage change in the equalized
6valuation of all property, excluding improvements, in the taxation district, as
7determined by comparing the most recent determination of equalized valuation
8under s. 70.57 for that property to the next preceding determination of equalized
9valuation under s. 70.57 for that property.
AB100-ASA1, s. 1260n 10Section 1260n. 70.114 (1) (b) 2. of the statutes is created to read:
AB100-ASA1,546,511 70.114 (1) (b) 2. For land purchased on or after the effective date of this
12subdivision .... [revisor inserts date], "estimated value," for the year during which
13land is purchased, means the lesser of the purchase price or the determination of the
14land's equalized valuation under s. 70.57 in the year before the year during which
15the land is purchased, increased or decreased to reflect the annual percentage
16change in the equalized valuation of all property, excluding improvements, in the
17taxation district, as determined by comparing the most recent determination of
18equalized valuation under s. 70.57 for that property to the next preceding
19determination of equalized valuation under s. 70.57 for that property, except that if
20the land was exempt from taxation in the year prior to the year during which the
21department purchased the land "estimated value," for the year during which the land
22is purchased, means the lesser of the purchase price, the most recent determination
23of the land's equalized valuation under s. 70.57, or an amount that would result in
24a payment under sub. (4) that is equal to $1 per acre. "Estimated value," for later
25years, means the value that was used for calculating the aid payment under this

1section for the prior year increased or decreased to reflect the annual percentage
2change in the equalized valuation of all property, excluding improvements, in the
3taxation district, as determined by comparing the most recent determination of
4equalized valuation under s. 70.57 for that property to the next preceding
5determination of equalized valuation under s. 70.57 for that property.
AB100-ASA1, s. 1260p 6Section 1260p. 70.32 (2) (a) 8. of the statutes is created to read:
AB100-ASA1,546,77 70.32 (2) (a) 8. Public utility general structures and substations.
AB100-ASA1, s. 1260q 8Section 1260q. 70.32 (2) (c) 2m. of the statutes is created to read:
AB100-ASA1,546,109 70.32 (2) (c) 2m. "Public utility general structures and substations" means
10property described under s. 70.112 (4) (am).
AB100-ASA1, s. 1260r 11Section 1260r. 70.58 of the statutes is renumbered 70.58 (1) and amended to
12read:
AB100-ASA1,546,2213 70.58 (1) There Except as provided in sub. (2), there is levied an annual tax of
14two-tenths of one mill for each dollar of the assessed valuation of the property of the
15state as determined by the department of revenue under s. 70.57, for the purpose of
16acquiring, preserving and developing the forests of the state and for the purpose of
17forest crop law and county forest law administration and aid payments, for grants
18to forestry cooperatives under s. 36.56, and for the acquisition, purchase and
19development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax
20to be paid into the conservation fund. The tax shall not be levied in any year in which
21general funds are appropriated for the purposes specified in this section, equal to or
22in excess of the amount which the tax would produce.
AB100-ASA1, s. 1360s 23Section 1360s. 70.58 (2) of the statutes is created to read:
AB100-ASA1,547,624 70.58 (2) In each of 3 years beginning with the property tax assessments as of
25January 1 of the year of the effective date of this subsection .... [revisor inserts date],

1the department of revenue shall adjust the rate of the tax imposed under this section
2so that the percentage increase from the previous year in the total amount levied
3under this section does not exceed 2.6 percent. The rate determined by the
4department of revenue for the property tax assessment as of January 1 of the 2nd
5year following the effective date of this subsection .... [revisor inserts date], shall be
6the rate of the tax imposed under this section for all subsequent years.
AB100-ASA1, s. 1260t 7Section 1260t. 70.995 (15) of the statutes is created to read:
AB100-ASA1,547,108 70.995 (15) (a) For the property tax assessments as of January 1, 2007, the
9treatment of manufacturing property under subs. (4) to (14) extends to property
10described under s. 70.112 (4) (am) 1.
AB100-ASA1,547,1311 (b) For the property tax assessments as of January 1, 2008, the treatment of
12manufacturing property under subs. (4) to (14) extends to property described under
13s. 70.112 (4) (am) 2.
AB100-ASA1, s. 1261 14Section 1261. 71.01 (1b) of the statutes is created to read:
AB100-ASA1,547,2015 71.01 (1b) For purposes of s. 71.04 (7) (df) and (dh), "commercial domicile"
16means the location from which a trade or business is principally managed and
17directed, based on any factors the department determines are appropriate, including
18the location where the greatest number of employees of the trade or business work,
19have their office or base of operations, or from which the employees are directed or
20controlled.
AB100-ASA1, s. 1262 21Section 1262. 71.01 (1n) of the statutes is created to read:
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