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 […]
71.68 – 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 […]
71.72 – Statement of nonwage payments.
71.72 Statement of nonwage payments. Every resident of this state and every nonresident carrying on activities within this state, whether taxable or not under this chapter, who pays in any calendar year for services performed within this state by an individual remuneration that is excluded from the definition of wages in s. 71.63 (6), in […]