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 […]
76.639 – Low-income housing credit.
76.639 Low-income housing credit. (1) Definitions. In this section: (a) “Allocation certificate” means a statement issued by the authority certifying that a qualified development is eligible for a credit under this subsection and specifying the amount of the credit that the owners of the qualified development may claim. (b) “Authority” means the Wisconsin Housing and […]
76.64 – Quarterly installments.
76.64 Quarterly installments. Insurers shall pay installments of the total estimated payment under ss. 76.60, 76.63, 76.65 and 76.66 on or before April 15, June 15, September 15 and December 15. Every insurer shall make a return for the preceding calendar year on or before March 1 setting forth the information that the commissioner of […]
76.645 – Penalties.
76.645 Penalties. (1) Late payment. An insurer that fails to make quarterly payments under s. 76.64 of at least 25 percent of either the total tax paid for the previous calendar year or 80 percent of the actual tax for the current calendar year is liable, in addition to the amount due, for interest of […]
76.65 – Life insurers; license fee.
76.65 Life insurers; license fee. Every insurer doing a life insurance business within this state, except fraternals as defined in s. 614.01, shall pay into the state treasury as an annual license fee for transacting such business the amounts following: (1) Domestic insurers. (a) If such insurer is organized under the laws of this state, […]
76.655 – Health Insurance Risk-Sharing Plan assessments credit.
76.655 Health Insurance Risk-Sharing Plan assessments credit. (1) Definitions. In this section, “claimant” means an insurer, as defined in s. 149.10 (5), 2011 stats., who files a claim under this section. (2) Filing claims. Subject to the limitations provided under this section, for taxable years beginning after December 31, 2005, and before January 1, 2015, […]
76.63 – Casualty insurance; license fees.
76.63 Casualty insurance; license fees. (1) Every insurer doing a casualty or surety business, other than domestic insurers and insurers exempted under s. 76.61, shall pay to the state 2 percent of its gross premiums, as calculated under s. 76.62, on all policies or contracts which have been written on the lives of residents or […]