76.655 History
History: 2005 a. 74;
2013 a. 20,
116.
76.66
76.66
Retaliatory taxation of nondomestic insurers. 76.66(1)(1) In this section, “taxes" means the taxes imposed on nondomestic insurers under
ss. 76.60,
76.63,
76.65 (2) and
601.93 less offsets allowed against those taxes under
s. 646.51 (7) or the amounts imposed on domestic insurers by another state or foreign country for similar purposes.
76.66(2)
(2) If another state or foreign country requires a domestic insurer doing business in that state or country to pay taxes greater in the aggregate than the aggregate amount of taxes that a nondomestic insurer doing business in this state would pay, each insurer domiciled in that state or foreign country shall pay to this state for the same year the amount that a domestic insurer doing a similar business would be required to pay to the other state or foreign country.
76.66 History
History: 1979 c. 102 s.
26; Stats. 1979 s. 76.66;
1983 a. 27;
1989 a. 31.
76.66 Annotation
Section 646.51 (7) is applicable to franchise taxes, income taxes, and fire department dues. Only Wisconsin's assessments are used for offsets against Wisconsin taxes. If assessments are reimbursed, the tax credit should be recaptured.
72 Atty. Gen. 17.
76.67
76.67
Reciprocal taxation of foreign insurers. 76.67(1)
(1) In this section, “taxes" means the taxes imposed on foreign insurers under
ss. 76.60,
76.63,
76.65 (2) and
601.93 less offsets allowed against those taxes under
s. 646.51 (7) or the amounts imposed on domestic insurers by another state for similar purposes.
76.67(2)
(2) If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credits under
ss. 76.635,
76.636,
76.637,
76.638, and
76.655, except that the amount imposed shall not be less than the total of the amounts due under
ss. 76.65 (2) and
601.93 and, if the insurer is subject to
s. 76.60,
0.375 percent of its gross premiums, as calculated under
s. 76.62, less offsets allowed under
s. 646.51 (7) or under
ss. 76.635,
76.636,
76.637,
76.638, and
76.655 against that total, and except that the amount imposed shall not be less than the amount due under
s. 601.93.
76.68
76.68
License; issuance; collection of fees. 76.68(1)
(1) Every license issued under this subchapter and
chs. 600 to
646 shall certify that payment of the license fee or tax and the fee required by
s. 601.31 (1) (b) has been made, be signed by the commissioner of insurance and be in a form approved by the attorney general.
76.68(2)
(2) No suit may be brought to restrain or enjoin the collection of any license fee or tax imposed or provided for by this subchapter, and the fees required by
s. 601.31. Any action to recover any license fee or tax imposed or provided for by this subchapter or any fee required under
s. 601.31, shall be brought in the circuit court for Dane County within 6 months from the time of the payment. The state may be served in the suit as provided in
s. 801.11 (3). This subsection is the exclusive remedy by which to recover any license fee or tax imposed or provided for by this subchapter or any fee required under
s. 601.31.
76.68(3)
(3) No action may be commenced to compel the issuance of the certificate of authority provided for by
chs. 600 to
646 until the license fee imposed by this subchapter and the fees under
s. 601.31 have been fully paid.
76.68(4)
(4) The attorney general shall institute suit in the circuit court for Dane County to recover any license fees or tax not paid within the time prescribed by this subchapter, and the fees required by
s. 601.31.
76.68 History
History: 1971 c. 40 s.
93;
1971 c. 260; Sup. Ct. Order, 67 Wis. 2d 585, 773 (1975);
1977 c. 339;
1979 c. 32 s.
92 (5);
1979 c. 89 s.
543;
1979 c. 102 ss.
26,
237;
1979 c. 177; Stats. 1979 s. 76.68;
2007 a. 170.
76.69
76.69
Deduction for personal property taxes. Any domestic insurer may deduct from the license fee imposed on the insurer for any year under
s. 76.65 (1) an amount equal to one-half of the general property taxes paid for the previous year on personal property in this state which is used in the operation of its business and not held primarily for investment purposes, but no such deduction may exceed 25 percent of the license fee.
76.69 History
History: 1971 c. 289;
1979 c. 102 s.
26; Stats. 1979 s. 76.69.
TELEPHONE COMPANY TAX
76.80
76.80
Definitions. In this subchapter:
76.80(1)
(1) “Department" means the department of revenue.
76.80(3)
(3) “Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that “telecommunications services" does not include video service, as defined in
s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in
s. 97.01 (7).
76.80(4)
(4) “Telephone company" means any person that provides to another person telecommunications services, including the resale of services provided by another telephone company. “Telephone company" does not include a person who operates a private shared telecommunications system, as defined in
s. 196.201 (1), and who is not otherwise a telephone company.
76.81
76.81
Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under
s. 70.11 (39) and
(39m), motor vehicles that are exempt under
s. 70.112 (5), property that is used less than 50 percent in the operation of a telephone company, as provided under
s. 70.112 (4) (b), and treatment plant and pollution abatement equipment that is exempt under
s. 70.11 (21). Except as provided in
s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under
ch. 70 in the taxing jurisdictions where the description or item is located. The real and tangible personal property of a telephone company shall be assessed as provided under
s. 70.112 (4) (b).
76.815
76.815
Combined reporting. For taxes payable in 1998 and 1999, telephone companies that have more than 150,000 access lines in this state may submit a combined report of their items of personal property. Any company that does so shall pay the tax on those items at a rate that reflects the company's weighted average property tax rate based on the value and location of its real property in this state.
76.815 History
History: 1995 a. 351.
76.82
76.82
Assessment. The department, using the methods that it uses to assess property under
s. 70.995, shall assess the property that is taxable under
s. 76.81, including property that is exempt under
s. 70.11 (27) from the tax under
ch. 70, at its value as of January 1.
76.82 History
History: 1995 a. 351.
76.83
76.83
Report; payment. On or before March 1, every telephone company shall send to the department a completed form that the department prescribes. Upon written request, the department may extend the time for filing the report by no more than 30 days. The requirements for payment of taxes under
s. 76.13 (2a), as they apply to the tax under
subch. I, apply to the tax under this subchapter.
76.83 History
History: 1995 a. 351.
76.84
76.84
Administration. 76.84(1)(1) On or before October 1, the department shall notify each telephone company that is subject to the tax under
s. 76.81 of the assessed value of its property.
76.84(2)
(2) On or before November 1, the department shall notify each telephone company that is subject to the tax under
s. 76.81 of the amount of that tax.
76.84(4)
(4) Sections 76.03 (4),
76.05,
76.06,
76.075,
76.08,
76.09,
76.13 (1),
(2) and
(3),
76.14,
76.18,
76.22,
76.23,
76.25 and
76.28 (4) to
(6), as they apply to the tax under
subch. I, apply to the tax under this subchapter.
76.84(5)
(5) Section 71.91, as it applies to the collection of delinquent taxes under
ch. 71, applies to the collection of delinquent taxes under this subchapter.
