76.81 – Imposition.
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 […]
76.815 – Combined reporting.
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 […]
76.82 – Assessment.
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. History: 1995 a. 351.
76.83 – Report; payment.
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 […]
76.84 – Administration.
76.84 Administration. (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. (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 […]
76.66 – Retaliatory taxation of nondomestic insurers.
76.66 Retaliatory taxation of nondomestic insurers. (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. (2) If another […]
76.67 – Reciprocal taxation of foreign insurers.
76.67 Reciprocal taxation of foreign insurers. (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. (2) If any domestic insurer is […]
76.68 – License; issuance; collection of fees.
76.68 License; issuance; collection of fees. (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 […]
76.69 – Deduction for personal property taxes.
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 […]
76.80 – Definitions.
76.80 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “Qualified broadband service property” means tangible personal property that meets any of the following standards: (a) The property is installed in a rural area prior to January 1, 2020, and is used to provide Internet access service to the rural area at […]