71.80 – General administrative provisions.
71.80 General administrative provisions. (1) Department duties and powers. (a) The department shall assess incomes as provided in this chapter and in performance of such duty the department shall possess all powers now or hereafter granted by law to the department in the assessment of personal property and also the power to estimate incomes. (b) […]
71.75 – Claims for refund.
71.75 Claims for refund. (1) Except as provided in ss. 49.855, 71.77 (5) and (7) (b) and 71.935, the provisions for refunds and credits provided in this section shall be the only method for the filing and review of claims for refund of income and surtaxes, and no person may bring any action or proceeding […]
71.73 – General provisions.
71.73 General provisions. (1) Penalties. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise. (2) Extensions. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension […]
71.738 – Definitions.
71.738 Definitions. In this subchapter: (1m) “Department” means the department of revenue. (2m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination. (3) “Last day prescribed by law” […]
71.74 – Department audits, additional assessments and refunds.
71.74 Department audits, additional assessments and refunds. (1) Office audit. The department shall, as soon as practicable, office audit such returns as it deems advisable and if it is found from such office audit that a person has been over or under assessed, or found that no assessment has been made when one should have […]
71.745 – Pass-through entity audits, additional assessments and refunds at the entity level.
71.745 Pass-through entity audits, additional assessments and refunds at the entity level. (1) General applicability. Unless specifically provided in subs. (2) to (9), additional assessments and refunds of pass-through entities and pass-through members shall follow the provisions under this chapter. This section shall not apply for taxable years for which a pass-through entity made an […]
71.68 – Definitions.
71.68 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination. History: 1997 a. 27.
71.70 – Rents or royalties.
71.70 Rents or royalties. (1) Persons other than corporations. Persons other than corporations deducting rent or royalties in determining taxable income shall file a report that shows the amounts and the name and address of each individual who is a resident of this state and to whom royalties of $600 or more are paid during […]
71.71 – Wages subject to withholding.
71.71 Wages subject to withholding. (1) Statement employer must furnish to employee. (a) Every person, partnership or limited liability company required to deduct and withhold from an employee under the general withholding provisions of subch. X shall furnish to each such employee in respect of the remuneration paid by such person, partnership or company to […]
71.715 – Wages not subject to withholding.
71.715 Wages not subject to withholding. (1) Statement employer must furnish to employee. (a) Every employer, as defined in s. 71.63 (3), that pays in any calendar year wages, as defined in s. 71.63 (6), to an employee, as defined in s. 71.63 (2), from which the employer was not required to deduct and withhold […]