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(1) (ar) "Internal Revenue Code" means the federal Internal Revenue
6Code, as amended, and applicable federal regulations adopted by the federal
7department of the treasury.".
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(4m) Generally accepted accounting principles. Except as otherwise
11provided under this section, a person subject to the tax imposed under sub. (2), shall
12use generally accepted accounting principles to determine the person's net proceeds
13occupation tax liability under this section.".
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(2) (g) (intro.) The board may distribute the revenues received under
7sub. (1e) or proceeds thereof in accordance with par. (h) for the following purposes,
8with a preference to private sector economic development projects under subd. 3., as
9the board determines necessary:
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(2) (g) 3. Studies and projects for local
private sector economic 12development.".