Chapter Tax 1

Register June 2023 No. 810

Chapter Tax 1

GENERAL ADMINISTRATION

Tax 1.001   Definition.

Tax 1.01   Assessment districts.

Tax 1.06   Application of federal income tax regulations.

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 1.11   Requirements for examination of returns.

Tax 1.12   Electronic funds transfer.

Tax 1.13   Power of attorney.

Tax 1.14   Petition for redetermination.

Tax 1.15   Enforcement of rules against a small business that has commited a minor violation.

Tax 1.16   Financial record matching program.

Tax 1.18   Permit predetermination.

Tax 1.001 Tax 1.001  Definition. In chs. Tax 1 to 12, 14, 16 to 18, unless otherwise specified:

Tax 1.001(1) (1) “Department" means the Wisconsin department of revenue.

Tax 1.001 History History: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (intro.), Register, September, 1983, No. 333, eff. 10-1-83; am. (intro.), Register, July, 1989, No. 403, eff. 8-1-89.

Tax 1.01 Tax 1.01  Assessment districts. The secretary of revenue has divided the state into the following income tax assessment districts:

Tax 1.01(1) (1)  Appleton district.

Tax 1.01(1)(a) (a) Headquarters. Appleton.

Tax 1.01(1)(b) (b) Counties served.

Tax 1.01(1)(b)1. 1. Brown

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