Chapter Tax 13

INVESTMENT AND LOCAL IMPACT FUND

Tax 13.01   Purpose.

Tax 13.02   Scope.

Tax 13.03   Definitions.

Tax 13.05   Transfer of taxes, funds, and fees.

Tax 13.06   Direct payments.

Tax 13.07   Discretionary payments.

Tax 13.08   Expenditures.

Tax 13.09   Audits.

Tax 13.10   Fiscal guidelines.

Tax 13.11   Accounting procedures.

Tax 13.12   Recoupment and withholding of payments.

Ch. Tax 13 Note Note: Chapter Tax 13 as it existed on November 30, 1982, was repealed and a new chapter Tax 13 was created effective December 1, 1982.

Tax 13.01 Tax 13.01 Purpose. The purpose of this chapter is to establish standards and procedures for the issuance of funds generated by a net proceeds occupation tax to municipalities for costs associated with social, educational, environmental, and economic impacts of metalliferous mineral mining incurred prior to, during, and after extraction of metalliferous minerals.

Tax 13.01 History History: Cr. Register, November, 1982, No. 323, eff. 12-1-82.

Tax 13.02 Tax 13.02 Scope. Pursuant to s. 70.395 (2) (c), Stats., the provisions of this chapter shall govern the distribution and use of net proceeds occupation tax monies.