TAXATION

Light, heat and power companies, license fee in lieu of tax, 76.28

  Property subject to local tax, 76.28 (9)

Manufacturing property, net tax rate for, 76.125

Metropolitan transit authority, tax equivalent, 66.94 (5)

Notice of amount of assessment, 76.07 (3)

Omitted property, assessment, 76.09

Pipeline companies, 76.01

Powers of revenue department, 76.06

Presumption of regularity of revenue department proceedings, 76.18

Property, full market value determination, 76.07 (5)

Property in this state, determining, 76.07 (4g), (4r)

Property taxable, 76.03 (1)

Railroad companies, reports, form, 76.39 (3)

Railroads, taxes, deposited in transportation fund, 76.24

Rate, net for commercial and manufacturing property, 76.125

Reassessment, notice to companies, 76.15 (1)

Redetermination of assessment by Dane county circuit court, 76.08

Reports, effect of failure, 76.05

  Form, penalty for late filing, 76.04

Semiannual payments, 76.13 (2a)

Situs of taxable property in state capitol, 76.03 (3)

State rate, adjustment, hearing, 76.10

Stock exempt, 76.23

Taxes payable into state fund, exceptions, 76.24

Tax roll, when completed, certificate, delivery, 76.13

Telephone companies, 76.38

Telephone exchange defined, 76.38

Unit assessment, 76.03 (2)

Visitorial powers of department, 76.06

taxation 21a. sales and use tax 21a. Sales and Use Tax

Administrative provisions, 77.61

Advertising, 77.52 (4), (5), 77.53 (7)

Aircraft, 77.53 (17r)

  Not registered until sales tax paid, 77.61 (1)

Audits, 77.59 (1), (2)

Auto dealer, exempt for motor vehicle loaned for driver training, 77.56 (2)

Boats, collection, 30.52 (4)

  Not registered until sales tax paid, 77.61 (1)

Bracket system, department to provide, 77.61 (3)

Building materials, not included in rate increase, 77.535

Claim for refund, 77.59 (4)

Classes of property and services taxed, rate, 77.52 (1), (2), 77.53 (1)

Collection, 77.52 (3)

  Information, 77.61 (5)

  Rules for temporary sellers, 77.52 (19)

Corporations, personal liability of officers, employes and persons for failure to file or pay tax, 77.60 (9)

County:

  Administration by dept., 77.76

  Adoption by ordinance, 77.70

  Applicability of general sales tax law, 77.79

  Distribution, 77.76 (3)

  Imposition, 77.71

  Jurisdiction, 77.73

  Motor vehicles, situs, 77.72

  Registration, 77.78

  Reports, 77.75

  Retailers, duties, 77.785

  Seller permits, 77.74

  Services, situs, 77.72

  Situs, 77.72

  Transitional provisions, 77.77

Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)

Deficiency determinations, 77.59

Definitions, 77.51, 77.53 (16)

Delinquent, 77.52 (11) (a)

  Collection, 77.62

  Penalties, 77.60 (2)

  Write off, 73.03 (27)

Deposit of contested tax amounts with revenue department, 77.59 (6) (c)

Divulging information, 77.61 (5)

Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)

Evidence or testimony, prosecution of persons producing, 77.61 (12)

Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56

Extension of time for filing returns, making payments, 77.58 (7)

Final report of sales tax receipts by merchant discontinuing business or etc., 77.58 (5)

Four-year statute of limitation for determination of tax liability, 77.59 (3)

Imposition of sales tax, 77.52

Imposition of use tax, rate, 77.53

Increase in rate, building materials not included, 77.535

Injunction, none to issue to stay proceedings for assessment or collection, 77.61 (13)

Inspection of returns restricted, 77.61 (5)

Interest on unpaid taxes, 77.60

Motor vehicles, not registered until sales tax paid, 77.61 (1)

Nondelinquent payments, application, 77.60 (1m)

Notice of determination of tax liability, 77.59 (3)

Notice of intention to collect, 77.59 (7)

Oxygen prescription, exempt, 77.51

Payments, 77.58

  Timely, 77.61 (14)