Miscellaneous provisions

77.91 Miscellaneous provisions. (1) STUMPAGE VALUES. Each year the department shall establish reasonable stumpage values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The stumpage value shall take effect on November 1 of each year. Notwithstanding s. 227.11, the department may not promulgate or have in effect rules that established stumpage values. (2) PUBLICATION OF INFORMATION. (a) The department, with the cooperation of the University of Wisconsin-Extension, shall publish and distribute information describing the managed forest land program, including the applicable taxes and penalties and the forestry and resource management practices that are acceptable as part of a management plan. Updated 23-24 Wis. Stats. 68 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES (b) The department shall prepare, update annually and, by SUBCHAPTER VII March 31 of each year, offer for sale to the public information deECONOMIC DEVELOPMENT SURCHARGE scribing the location of managed forest land designated as open under s. 77.83. (3m) REPORT TO LEGISLATURE. Beginning with calendar 77.92 Definitions. In this subchapter: (1m) “File” means mail or deliver a document that the deyear 2015, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. partment prescribes to the department or, if the department pre77.10 (2) (c) or 77.88 (8) that is withdrawn during that calendar scribes another method of submitting or another destination, use year under s. 77.10 or 77.88 exceeds 1 percent of the total amount that other method or submit to that other destination. (3) “Gross tax liability” means a corporation’s tax liability of land that is subject to contracts under subch. I or subject to orders under this subchapter on December 31 of that calendar year. under ch. 71, without regard to any tax credit. History: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112, 490; 1995 a. 27, 209; If the amount of withdrawn or classified land that is so exempt ex- 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 99, 135, 255, 326; 2005 a. 74, 361, 479, ceeds 1 percent, the department shall make a report of its calcula- 483; 2007 a. 20, 96; 2009 a. 2, 28, 265, 269, 295, 332; 2011 a. 32, 212; 2011 a. 260 tions to the governor and the chief clerk of each house of the leg- s. 80; 2013 a. 20. islature for distribution to the appropriate standing committees 77.93 Applicability. For the privilege of doing business in under s. 13.172 (3). this state, there is imposed an economic development surcharge (4) EXPENSES. Except as provided in sub. (5), the depart- on the following entities: ment’s expenses for the administration of this subchapter shall be (1) All corporations required to file a return under subch. IV paid from the appropriation under s. 20.370 (2) (mv). or V of ch. 71 that have at least $4,000,000 in gross receipts from (5) RECORDING. Each register of deeds who receives notice all activities for the taxable year except corporations that are exof an order under this subchapter shall record the action as pro- empt from taxation under s. 71.26 (1) and that have no unrelated vided under s. 59.43 (1c). The department shall pay the register business income reportable under s. 71.24 (1m). The surcharge is of deeds the fee specified under s. 59.43 (2) (ag) from the appro- imposed on the tax-option corporation, not on its shareholders, priation under s. 20.370 (2) (cr). If the amount in the appropria- except that if a tax-option corporation’s surcharge is delinquent, tion under s. 20.370 (2) (cr) in any fiscal year is insufficient to its shareholders are jointly and severally liable for it. (4) All insurers that are required to file a return under subch. pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation VII of ch. 71 and that have at least $4,000,000 in gross receipts from all activities for the taxable year. under s. 20.370 (2) (mv). History: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112; 1995 a. 27; 1997 a. 27; (6) SIGNATURES. (a) The signature of an official or an em- 1999 a. 9; 2011 a. 32; 2013 a. 20. ployee of the department may be stamped, printed or otherwise Cross-reference: See also s. Tax 2.32, Wis. adm. code. This section does not violate the constitutional guaranty of equal protection. reproduced on an order under this subchapter after the official or Voss & Murray v. DOR, 195 Wis. 2d 189, 536 N.W.2d 126 (Ct. App. 1995), employee adopts the stamped, printed or otherwise reproduced Love, 94-2185. signature as his or her facsimile signature. (b) The signature or the facsimile signature under par. (a) of 77.935 Single-owner entities. A single-owner entity that an official or an employee of the department meets the require- is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity ments under s. 706.05 (2) (a). shall include the information from the entity on the owner’s re(c) The requirements of s. 706.05 (2) (b) do not apply to orturn under this subchapter. ders issued under this subchapter. History: 1997 a. 27. (d) Any signature required of an official or employee of the department or a landowner under this subchapter may be satisfied 77.94 Surcharge determination. The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by by an electronic signature, as defined in s. 137.11 (8). (7) CERTIFICATION GROUP OPT-IN. If the department estab- multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an lishes a group certification program under which land designated amount equal to the amount calculated by multiplying net income as managed forest land may be certified as meeting certain forest under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or management standards, the department may enroll managed for- $25, whichever is greater. est land in the program only if the owner of the managed forest History: 1989 a. 335; 1991 a. 39, 60; 1993 a. 16; 1999 a. 9; 2001 a. 16; 2013 a. 20; 2025 a. 137. land affirmatively elects to have the land enrolled. Cross-reference: See also s. Tax 2.32, Wis. adm. code. (8) EMERGENCY RULES. The department may use the procedure under s. 227.24 to promulgate emergency rules under s. 77.95 Interest and penalties. The interest and penalty pro77.82 (1) (bp) 2. f. for the period before the date on which perma- visions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 nent rules under s. 77.82 (1) (bp) 2. f. take effect. Notwithstand- (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and ing s. 227.24 (1) (c) and (2), emergency rules promulgated under (3) and 71.85, as they apply to the taxes under ch. 71, apply to the this subsection remain in effect until the first day of the 25th surcharge under this subchapter. History: 1989 a. 335; 1991 a. 39; 1993 a. 16; 2011 a. 68. month beginning after the effective date of the emergency rule or the date on which the permanent rules take effect, whichever is