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Tax 1.01(1)(b)2. 2. Calumet
Tax 1.01(1)(b)3. 3. Door
Tax 1.01(1)(b)4. 4. Florence
Tax 1.01(1)(b)5. 5. Fond du Lac
Tax 1.01(1)(b)6. 6. Forest
Tax 1.01(1)(b)7. 7. Green Lake
Tax 1.01(1)(b)8. 8. Kewaunee
Tax 1.01(1)(b)9. 9. Langlade
Tax 1.01(1)(b)10. 10. Manitowoc
Tax 1.01(1)(b)11. 11. Marinette
Tax 1.01(1)(b)12. 12. Marquette
Tax 1.01(1)(b)13. 13. Menominee
Tax 1.01(1)(b)14. 14. Oconto
Tax 1.01(1)(b)15. 15. Outagamie
Tax 1.01(1)(b)16. 16. Shawano
Tax 1.01(1)(b)17. 17. Sheboygan
Tax 1.01(1)(b)18. 18. Waupaca
Tax 1.01(1)(b)19. 19. Waushara
Tax 1.01(1)(b)20. 20. Winnebago
Tax 1.01(2) (2)  Eau Claire district.
Tax 1.01(2)(a)(a) Headquarters. Eau Claire.
Tax 1.01(2)(b) (b) Counties served.
Tax 1.01(2)(b)1. 1. Adams
Tax 1.01(2)(b)2. 2. Ashland
Tax 1.01(2)(b)3. 3. Barron
Tax 1.01(2)(b)4. 4. Bayfield
Tax 1.01(2)(b)5. 5. Buffalo
Tax 1.01(2)(b)6. 6. Burnett
Tax 1.01(2)(b)7. 7. Chippewa
Tax 1.01(2)(b)8. 8. Clark
Tax 1.01(2)(b)9. 9. Douglas
Tax 1.01(2)(b)10. 10. Dunn
Tax 1.01(2)(b)11. 11. Eau Claire
Tax 1.01(2)(b)12. 12. Iron
Tax 1.01(2)(b)13. 13. Jackson
Tax 1.01(2)(b)14. 14. Juneau
Tax 1.01(2)(b)15. 15. LaCrosse
Tax 1.01(2)(b)16. 16. Lincoln
Tax 1.01(2)(b)17. 17. Marathon
Tax 1.01(2)(b)18. 18. Monroe
Tax 1.01(2)(b)19. 19. Oneida
Tax 1.01(2)(b)20. 20. Pepin
Tax 1.01(2)(b)21. 21. Pierce
Tax 1.01(2)(b)22. 22. Polk
Tax 1.01(2)(b)23. 23. Portage
Tax 1.01(2)(b)24. 24. Price
Tax 1.01(2)(b)25. 25. Rusk
Tax 1.01(2)(b)26. 26. St. Croix
Tax 1.01(2)(b)27. 27. Sawyer
Tax 1.01(2)(b)28. 28. Taylor
Tax 1.01(2)(b)29. 29. Trempealeau
Tax 1.01(2)(b)30. 30. Vilas
Tax 1.01(2)(b)31. 31. Washburn
Tax 1.01(2)(b)32. 32. Wood
Tax 1.01(3) (3)  Madison district.
Tax 1.01(3)(a)(a) Headquarters. Madison.
Tax 1.01(3)(b) (b) Counties served.
Tax 1.01(3)(b)1. 1. Columbia
Tax 1.01(3)(b)2. 2. Crawford
Tax 1.01(3)(b)3. 3. Dane
Tax 1.01(3)(b)4. 4. Dodge
Tax 1.01(3)(b)5. 5. Grant
Tax 1.01(3)(b)6. 6. Green
Tax 1.01(3)(b)7. 7. Iowa
Tax 1.01(3)(b)8. 8. Jefferson
Tax 1.01(3)(b)9. 9. LaFayette
Tax 1.01(3)(b)10. 10. Richland
Tax 1.01(3)(b)11. 11. Rock
Tax 1.01(3)(b)12. 12. Sauk
Tax 1.01(3)(b)13. 13. Vernon
Tax 1.01(4) (4)  Milwaukee district.
Tax 1.01(4)(a)(a) Headquarters. Milwaukee.
Tax 1.01(4)(b) (b) Counties served.
Tax 1.01(4)(b)1. 1. Kenosha
Tax 1.01(4)(b)2. 2. Milwaukee
Tax 1.01(4)(b)3. 3. Ozaukee
Tax 1.01(4)(b)4. 4. Racine
Tax 1.01(4)(b)5. 5. Walworth
Tax 1.01(4)(b)6. 6. Washington
Tax 1.01(4)(b)7. 7. Waukesha
Tax 1.01 Note Note: Section Tax 1.01 interprets s. 73.05, Stats.
Tax 1.01 History History: 1-2-56; am. Register, September, 1964, No. 105, eff. 10-1-64; am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, September, 1983, No. 333, eff. 10-1-83.
Tax 1.06 Tax 1.06  Application of federal income tax regulations. To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, or Wisconsin income or franchise tax of any natural person, fiduciary or corporation, including tax-option (S) corporations, any United States treasury regulation interpreting the provision shall be deemed a tax rule of the Wisconsin Administrative Code.
Tax 1.06 Note Note: Federalization of the computation of Wisconsin gross income for individuals and fiduciaries was provided by Chapter 163, Laws of 1965, effective for taxable year 1965 and thereafter. Federalization of the computation of Wisconsin net income of a corporation was provided by 1987 Wis. Act 27, effective for taxable year 1987 and thereafter.
Tax 1.06 History History: Cr. Register, March, 1966, No. 123, eff. 4-1-66; am. Register, July, 1987, No. 379, eff. 8-1-87; am Register, June, 1990, No. 414, eff. 7-1-90; CR 22-044: am. Register June 2023 No. 810, eff. 7-1-23.
Tax 1.10 Tax 1.10  Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports.
Tax 1.10(1)(1)  Daily processing of documents. Screening and processing of deposit reports, returns, and vouchers shall be done daily on the date received in accordance with specific procedures provided by the department.
Tax 1.10(2) (2)  Documents received with proper payment. The depository bank shall inscribe the date received, amount of payment and a consecutively assigned validation number upon each deposit report, return, or voucher. That same information shall be inscribed on the payment. The deposits received and validated for each day shall be combined into a single deposit to the account of the state treasurer. The processed documents shall be kept in sequence within batches for each business day. The batches for each business day shall be sent daily by special courier to the department's revenue accounting section in Madison. A validation tape and batch card shall accompany each batch, and each day's transmittal shall include a separate recapitulation sheet for each tax program. A copy of the combined daily deposit slip shall also be included in each day's transmittal.
Tax 1.10(3) (3)  Exceptions. Non-processible documents or remittances, or both, as described in writing to the depository bank by the department's revenue accounting section, shall be exceptions to the treatment provided in sub. (1) and shall not be validated. Instead, they shall be sent to the department's revenue accounting section with the envelopes in which they were received.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.