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Axiom
/
Wisconsin
/
Statutes
General administrative provisions.
30 sections
1
Department duties and powers.
5 sections
1m
Transactions without economic substance.
3 sections
2
Notice to taxpayer by department.
3
Crediting of overpayments on individual or separate returns.
3m
Crediting of overpayments on joint returns.
4 sections
4
Penalties.
5
Penalties not deductible.
6
Prosecutions by attorney general.
6m
Venue.
7
Publication of notices in administrative register.
8
Receipt for payment of taxes.
9
Records may be required of taxpayer.
9m
Failure to produce records.
2 sections
10
Refusal to file; court order.
3 sections
11
Return presumed correct.
12
Department considered lawful attorney for nonresident.
3 sections
14
Signatures required.
2 sections
15
Surety bond; entertainer.
6 sections
16
Surety bond; nonresident contractor.
3 sections
17
Tax receipts transmitted to the secretary of administration.
18
Timely filing defined.
19
Whole dollar amounts.
3 sections
20
Electronic filing.
21
Business entity conversion.
21m
Business entity interest exchange.
22
Business entity merger.
22m
Business entity domestication.
23
Related entity addbacks.
2 sections
25
Net operating and business loss carry-forward and carry-back.
2 sections
26
Pass-through entity representative.
3 sections
