Chapter 76, TAXATION OF PUBLIC UTILITIES AND INSURERS
59 sections in this chapter.
Wis. Stat. § 76.66 Retaliatory taxation of nondomestic insurers
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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 b…
Wis. Stat. § 76.67 Reciprocal taxation of foreign insurers
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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) (b) or the amounts imposed on domestic insurers by ano…
Wis. Stat. § 76.68 License; issuance; collection of fees
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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 for…
Wis. Stat. § 76.80 Definitions
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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, …
Wis. Stat. § 76.81 Imposition
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76.81 Imposition. (1) Except as provided in sub. (2), 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), (39m), and (48), motor vehicles that …
Wis. Stat. § 76.815 Combined reporting
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76.815 Combined reporting. 76.82 Assessment. 76.83 Report; payment. 76.84 Administration. son organized under the laws of this state for the conservation and regulation of the height and flow of water in public reservoirs within this state. (4) “Department”, without other designa…
Wis. Stat. § 76.82 Assessment
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76.82 Assessment. The department, using the valuation methods prescribed in s. 70.32 (1) and s. 70.34, 2021 stats., shall assess the property that is taxable under s. 76.81 at its value as of January 1. History: 1995 a. 351; 2023 a. 12.
Wis. Stat. § 76.83 Report; payment
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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 …
Wis. Stat. § 76.84 Administration
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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…