76.39 Car line taxes. (1) For the purposes of this section: (am) “Average net rate of taxation” means the average net rate of taxation determined under s. 76.126 as of June of the year prior to the assessment. (b) “Car line company” means any person, not operating a railroad, engaged in whole or in part […]
76.46 Powers of investigation. (1) The department may, whenever in its opinion such action is necessary, examine or cause to be examined the books and records of any railroad company or car line company in order to verify the accuracy of the reports submitted to the department. (2) If any railroad company defined in s. […]
76.48 License fees, electric cooperatives. (1g) In this section: (a) “Apportionment factor” has the meaning under s. 76.28 (1) (a). (b) “Book cost of utility plant” has the meaning set forth in the uniform system of accounts prescribed by the U.S. rural electrification administration in bulletin 181-1, dated January 1, 1978. (c) “Electric cooperative” means […]
76.54 Motor carriers and urban transit companies; municipal taxation. No city, village or town shall impose a license tax upon either of the following: (1) Any common motor carrier of property or of passengers, any contract motor carrier or any private motor carrier on account of any operation of a motor vehicle which is subject […]
