reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.31 - Determination of ad valorem tax receipts for hub facility exemptions.

76.31
Determination of ad valorem tax receipts for hub facility exemptions.
Annually, by July 1, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 that was paid by each air carrier company, as defined in s. 76.02 (1), whose property is exempt from taxation under s. 76.074 (2) for the most recent taxable year that the air carrier company paid the tax imposed under subch. I of ch. 76. The total amount determined under this section shall be transferred under s. 20.855 (4) (fm) to the transportation fund.
History:  2001 a. 16; 2023 a. 12.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.46 - Powers of investigation.

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. 76.02, or any car line company defined in s. 76.39, refuses or neglects to make any reports required under subch. I, or refuses or neglects to permit an examination of its books and records, accounts and papers, when requested so to do by the department, or refuses or neglects to appear before the department in obedience to its summons, it shall be estopped to question or impeach the action or determination of the department, or validity of any assessment made by the department.
(3)
No such company shall be allowed in any action or proceeding to question the assessment and taxation of its property as determined by the department, unless it has made and filed with such department a full and complete report of the facts and information prescribed by law and called for by the department.
History:  1979 c. 102 s. 237.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.54 - Motor carriers and urban transit companies; municipal taxation.

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 to registration or taxation under ch. 341.
(2)
Any corporation or other person engaged in urban mass transportation of passengers as defined in s. 71.38.
History:  1987 a. 312 s. 17.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.60 - Fire, travel, and marine insurers; license fees.

76.60
Fire, travel, and marine insurers; license fees.
Every insurer doing a fire, travel, or marine insurance business, other than domestic insurers and insurers excepted under s. 76.61, shall pay to the state, in respect to travel or marine insurance a tax of 0.5 percent and in respect to fire insurance a tax of 2.375 percent on the amount of its gross premiums, as calculated under s. 76.62. In case any insurer discontinues business in this state and reinsures the whole or a part of its risks without making payment of this tax, the insurer accepting such reinsurance shall pay the tax. If several insurers make such reinsurance the tax shall be apportioned among the insurers in proportion to the original premiums upon the business in this state so reinsured by each such insurer. Upon the payment of the tax provided in this section, and the fees required by s. 601.31, such insurer may be licensed to transact its business until May 1 in the ensuing year, unless before then its license is revoked or forfeited according to law. In the case of travel insurance, the premiums subject to tax under this section are the premiums for travel insurance, as defined in s. 632.977 (1) (i), paid by an individual who is a resident of this state and who purchases travel insurance coverage under an individual or group policy or paid by a person who is a resident of or has a principal place of business in this state and who purchases blanket travel insurance, as defined in s. 632.977 (1) (a).
History:  1971 c. 125; 1979 c. 102 s. 20; Stats. 1979 s. 76.60; 1989 a. 31; 2021 a. 111.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.61 - Town mutual insurers; taxes, charges, dues and license fees.

76.61
Town mutual insurers; taxes, charges, dues and license fees.
No town mutual insurer organized under or subject to ch. 612 shall be required to pay any taxes, charges, dues or license fees to the state except those charges and dues provided for in ss. 601.31, 601.32, 601.45 and 601.93.
History:  1971 c. 125; 1973 c. 243; 1975 c. 372 s. 41; 1979 c. 102 ss. 21, 236 (3), (4); Stats. 1979 s. 76.61.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.62 - License fees; calculation of.

76.62
License fees; calculation of.
All license fees and taxes levied under any provision of law upon gross premiums other than life insurance premiums against any insurer shall be uniformly calculated on the amount of gross premiums received for direct insurance less return premiums and cancellations and returns from savings and gains on all insurance other than reinsurance by the insurer during the preceding year in this state.
History:  1979 c. 102 s. 22; Stats. 1979 s. 76.62; 1989 a. 31.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 on property in this state.
(2)
Every domestic stock insurer which insures against financial loss by reason of nonpayment of principal, interest and other sums agreed to be paid under the terms of any note or bond or other evidence of indebtedness secured by a mortgage, deed of trust or other instrument constituting a lien or charge on real estate shall pay to the state on or before March 1 in each year 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 on property in this state.
History:  1971 c. 125; 1975 c. 372; 1979 c. 102 s. 23; Stats. 1979 s. 76.63; 1989 a. 31.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.637 - Economic development credit.

76.637
Economic development credit.
(1)
Definition. In this section, “claimant" means an insurer who files a claim under this section and is certified under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits under s. 238.303 or s. 560.703, 2009 stats.
(2)
Filing claims. Subject to the limitations under this section, ss. 238.301 to 238.306, and ss. 560.701 to 560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the claimant under s. 238.303 or s. 560.703, 2009 stats.
(3)
Limitations. No credit may be allowed under this section unless the insurer includes with the insurer's annual return under s. 76.64 a copy of the claimant's certification under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s. 238.303 (3) or s. 560.703 (3), 2009 stats.
(4)
Administration. If an insurer's certification is revoked under s. 238.305 or s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits under s. 238.302 or s. 560.702, 2009 stats., the insurer may not claim credits under this section for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years and the insurer may not carry over unused credits from previous years to offset the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years.
History:  2009 a. 2; 2011 a. 32.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.638 - Early stage seed investment credit.

76.638
Early stage seed investment credit.
(1)
Definitions. In this section, “fund manager" means an investment fund manager certified under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
(2)
Filing claims.
(a)
For taxable years beginning after December 31, 2008, subject to the limitations provided under this section and s. 238.15 or s. 560.205, 2009 stats., and except as provided in par. (b), an insurer may claim as a credit against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund manager that the fund manager invests in a business certified under s. 238.15 or s. 560.205 (1), 2009 stats.
(b)
In the case of a partnership, limited liability company, or tax-option corporation, the computation of the 25 percent limitation under par. (a) shall be determined at the entity level rather than the claimant level and may be allocated among the claimants who make investments in the manner set forth in the entity's organizational documents. The entity shall provide to the department of revenue and to the department of commerce or the Wisconsin Economic Development Corporation the names and tax identification numbers of the claimants, the amounts of the credits allocated to the claimants, and the computation of the allocations.
(2m)
Limitations. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this section, but the eligibility for, and the amount of, the credit are based on their payment of amounts under sub. (2). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest or as specially allocated in their organizational documents.
(3)
Investment basis. The Wisconsin adjusted basis of any investment for which a credit is claimed under sub. (2) shall be reduced by the amount of the credit that is offset against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67.
(4)
Carry-forward. If the credit under sub. (2) is not entirely offset against the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 otherwise due, the unused balance may be carried forward and credited against those fees for the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the expense was made and the year in which the carry-forward credit is claimed.
History:  2009 a. 2; 2011 a. 32; 2019 a. 61.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 insurance reasonably requires, on forms prescribed by the commissioner. On or before March 1, the insurer shall pay any additional amount due for the preceding calendar year. Overpayment will be credited on the amount due April 15.
History:  1979 c. 102 s. 24; Stats. 1979 s. 76.64; 1981 c. 20; 1985 a. 29; 1989 a. 31.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 1.5 percent of the amount due and unpaid for each month or part of a month that the amount due, together with any interest, remains unpaid.
(2)
Negligence. An insurer that fails to pay an amount due, or file a return required, under s. 76.64, and upon a showing by the department of revenue under s. 73.16 (4), is liable for the greater of the following amounts:
(a)
Five hundred dollars.
(b)
Five percent of the amount due for each month or fraction of a month during which the failure continues, but not more than 25 percent of the amount due.
History:  1985 a. 29; 2011 a. 68.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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, a claimant may claim as a credit against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that is equal to the amount of assessment under s. 149.13, 2011 stats., that the claimant paid in the claimant's taxable year, multiplied by the percentage determined under sub. (3).
(3)
Limitations.
(a)
The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under sub. (2) for each claimant for each taxable year. The percentage shall be equal to $5,000,000 divided by the aggregate assessment under s. 149.13, 2011 stats., except that for taxable years beginning after December 31, 2013, and before January 1, 2015, the percentage shall be equal to $1,250,000 divided by the aggregate assessment under s. 149.13, 2011 stats., and shall not exceed 100 percent. The office of the commissioner of insurance shall provide to each claimant that participates in the cost of administering the plan the aggregate assessment at the time that it notifies the claimant of the claimant's assessment. The aggregate amount of the credit under this subsection and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) for all claimants participating in the cost of administering the plan under ch. 149, 2011 stats., shall not exceed $5,000,000 in each fiscal year.
(b)
The amount of any credits that a claimant is awarded under this section for taxable years beginning after December 31, 2005, and before January 1, 2008, may first be claimed against the fees imposed under ss. 76.60, 76.63, 76.65, or 76.67 for taxable years beginning after December 31, 2007, and in the manner determined by the department of revenue.
(4)
Carry-forward. If the credit under sub. (2) is not entirely offset against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the unused balance may be carried forward and credited against those fees in the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the assessment was paid and the year in which the carry-forward credit is claimed.
(5)
Sunset. No credit may be claimed under this section for taxable years beginning after December 31, 2014. Credits under this section for taxable years that begin before January 1, 2015, may be carried forward to taxable years that begin after December 31, 2014.
History:  2005 a. 74; 2013 a. 20, 116.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 state or foreign country requires a domestic insurer doing business in that state or country to pay taxes greater in the aggregate than the aggregate amount of taxes that a nondomestic insurer doing business in this state would pay, each insurer domiciled in that state or foreign country shall pay to this state for the same year the amount that a domestic insurer doing a similar business would be required to pay to the other state or foreign country.
History:  1979 c. 102 s. 26; Stats. 1979 s. 76.66; 1983 a. 27; 1989 a. 31.
Section 646.51 (7) is applicable to franchise taxes, income taxes, and fire department dues. Only Wisconsin's assessments are used for offsets against Wisconsin taxes. If assessments are reimbursed, the tax credit should be recaptured. 72 Atty. Gen. 17.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375 percent of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635, 76.636, 76.637, 76.638, 76.639, and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.
History:  1975 c. 372 s. 41; 1979 c. 34; 1979 c. 102 s. 26; 1979 c. 177; Stats. 1979 s. 76.67; 1983 a. 27; 1989 a. 31; 1999 a. 30; 2005 a. 74, 259; 2009 a. 2, 28; 2017 a. 176.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 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 attorney general.
(2)
No suit may be brought to restrain or enjoin the collection of any license fee or tax imposed or provided for by this subchapter, and the fees required by s. 601.31. Any action to recover any license fee or tax imposed or provided for by this subchapter or any fee required under s. 601.31, shall be brought in the circuit court for Dane County within 6 months from the time of the payment. The state may be served in the suit as provided in s. 801.11 (3). This subsection is the exclusive remedy by which to recover any license fee or tax imposed or provided for by this subchapter or any fee required under s. 601.31.
(3)
No action may be commenced to compel the issuance of the certificate of authority provided for by chs. 600 to 646 until the license fee imposed by this subchapter and the fees under s. 601.31 have been fully paid.
(4)
The attorney general shall institute suit in the circuit court for Dane County to recover any license fees or tax not paid within the time prescribed by this subchapter, and the fees required by s. 601.31.
History:  1971 c. 40 s. 93; 1971 c. 260; Sup. Ct. Order, 67 Wis. 2d 585, 773 (1975); 1977 c. 339; 1979 c. 32 s. 92 (5); 1979 c. 89 s. 543; 1979 c. 102 ss. 26, 237; 1979 c. 177; Stats. 1979 s. 76.68; 2007 a. 170.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.80 - Definitions.

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, and is used to provide Internet access service to the rural area at actual speeds that are at least a download speed of 25 megabits per second and an upload speed of 3 megabits per second.
(b)
The property is installed in a rural or underserved area after December 31, 2019, and is used to provide Internet access service to the rural or underserved area at actual speeds that meet or exceed the higher of the following thresholds:
1.
A download speed of 25 megabits per second and an upload speed of 3 megabits per second.
2.
The download and upload speed benchmarks for fixed services as designated by the federal communications commission in its inquiries regarding advanced telecommunications capability under 47 USC 1302 (b).
(2m)
“Rural area” means an area in this state that is located outside a federal metropolitan statistical area or is located in a city, village, or town with a population of not more than 14,000 and a population density of not more than 2,500 per square mile. For purposes of sub. (2) (a), the determination of whether an area meets the criteria of this subsection shall be made on the basis of the 2010 federal decennial census, except that the determination of population density shall be made using the 2017 population density per square mile by municipality estimates available from the department of administration.
(3)
“Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that “telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 97.01 (7).
(4)
“Telephone company" means any person that provides to another person telecommunications services, including the resale of services provided by another telephone company. “Telephone company" does not include a person who operates a private shared telecommunications system, as defined in s. 196.201 (1), and who is not otherwise a telephone company.
(5)
“Underserved area" means an area in this state in which Internet access service at the highest speed threshold described in sub. (2) (b) is not available from at least 2 wired providers.
History:  1995 a. 351 ss. 17, 18, 32; 2007 a. 42; 2009 a. 276; 2015 a. 55; 2019 a. 128; 2021 a. 240 s. 30.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.81 - Imposition.

76.81
Imposition.
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) and (39m), motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50 percent in the operation of a telephone company, as provided under s. 70.112 (4) (b), treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21), and qualified broadband service property. Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).
History:  1995 a. 351; 1997 a. 237; 2001 a. 16; 2007 a. 19; 2019 a. 128.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.815 - Combined reporting.

76.815
Combined reporting.
For taxes payable in 1998 and 1999, telephone companies that have more than 150,000 access lines in this state may submit a combined report of their items of personal property. Any company that does so shall pay the tax on those items at a rate that reflects the company's weighted average property tax rate based on the value and location of its real property in this state.
History:  1995 a. 351.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.82 - Assessment.

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.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.83 - Report; payment.

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 of taxes under s. 76.13 (2a), as they apply to the tax under subch. I, apply to the tax under this subchapter.
History:  1995 a. 351.
2023 Wisconsin Statutes & Annotations › Chapter 76 - Taxation of public utilities and insurers. › 76.84 - Administration.

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 the tax under s. 76.81 of the amount of that tax.
(4)
Sections 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13 (1), (2) and (3), 76.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the tax under this subchapter.
(5)
Section 71.91, as it applies to the collection of delinquent taxes under ch. 71, applies to the collection of delinquent taxes under this subchapter.
History:  1995 a. 351; 1997 a. 27; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.01 - Purposes.

77.01
Purposes.
It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands not more useful for other purposes, so that such lands shall continue to furnish recurring forest crops for commercial use with public hunting and fishing as extra public benefits, all in a manner which shall not hamper the towns in which such lands lie from receiving their just tax revenue from such lands.
History:  1971 c. 215; 1985 a. 332 s. 251 (2).
Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.015 - Lands in villages included.

77.015
Lands in villages included.
Sections 77.01 to 77.14 shall apply to villages for the same purposes as specified in s. 77.01 and where in such sections the words “town" or “towns" appear they shall be substituted, for the purposes of this section, by the words “village" or “villages," respectively.
History:  1981 c. 390.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.03 - Taxation of forest croplands.

77.03
Taxation of forest croplands.
After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be “Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources and the owner may expressly agree in writing and except as provided in s. 77.17. If at the end of the contract period the land is not designated as managed forest land under subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources and the owner; and the 10 percent severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.
History:  1971 c. 215; 1979 c. 89; 1985 a. 29; 1989 a. 31; 1993 a. 301; 2009 a. 28.
This section creates a right of access across an owner's non-enrolled lands to reach the owner's landlocked enrolled lands for purposes of hunting and fishing. 71 Atty. Gen. 163.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.05 - State contribution.

77.05
State contribution.
The department of natural resources shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter.
History:  1971 c. 215; 1975 c. 39 s. 734; 1977 c. 29 s. 1656 (38); 1977 c. 418; 1979 c. 34 s. 2102 (39) (a); 1991 a. 39; 1995 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.08 - Supplemental severance tax.

77.08
Supplemental severance tax.
At any time within one year after any cutting should have been reported, the department of natural resources after due notice to the owner and opportunity to be heard, and on evidence duly made a matter of record, may determine whether the quantity of wood products cut from any such land, did in fact substantially exceed the amount on which the severance tax theretofore levied was based, and if so shall assess a supplemental severance tax which, in all respects, shall have the same force and effect as the former severance tax, except only it shall not be a lien on any property the title of which has passed to a purchaser for value without notice.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.09 - False reports, penalties.

77.09
False reports, penalties.
(1)
Any person who fails to report or shall intentionally make any false statement or report to the department of natural resources required by s. 77.06 shall forfeit not more than $1,000. An action under this section shall not be a bar to a cancellation of entry and order of withdrawal under s. 77.10.
(2)
The procedure in ss. 23.50 to 23.85 applies to actions brought under sub. (1).
History:  1989 a. 79.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.105 - Ferrous mining.

77.105
Ferrous mining.
(1)
The department may not issue an order of withdrawal under s. 77.10 (1) based on the cutting of timber or other forest crops or other activities on forest cropland if all of the following requirements are met:
(a)
The cutting or activity is necessary to engage in bulk sampling, as defined in s. 295.41 (7).
(b)
The area that will be affected by the cutting or the activity does not exceed 5 acres.
(c)
A bulk sampling plan has been filed with the department under s. 295.45 and all approvals that are required for bulk sampling have been issued by the department.
(d)
The revegetation plan that is part of the bulk sampling plan described under par. (c) includes forestry practices that will ensure that the timber, forest crops, and other vegetation that will be cut or otherwise affected will be restored to the greatest extent possible.
(2)
The requirement under sub. (1) (d) does not apply to forest cropland that is within a mining site described in a preapplication notification under s. 295.465 or in an application for a ferrous mining permit under s. 295.58.
History:  2013 a. 1.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.11 - Accounts of department of natural resources.

77.11
Accounts of department of natural resources.
The department of natural resources shall keep a set of forest croplands books in which shall always appear as to each description in each town containing any forest croplands, the amount of taxes paid by the state to the town and received by the state from the owner. All tax payments shall be paid out of and receipts credited to the forestry account of the conservation fund.
History:  1977 c. 29.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.12 - Review of findings, venue.

77.12
Review of findings, venue.
Any finding of fact made under this subchapter after due notice and hearing is final unless it is set aside or modified by the circuit court for either Dane County or the county in which the land lies. Any person may bring an action for that purpose in either of those courts within 30 days after the making of the finding sought to be reviewed.
History:  1985 a. 332 s. 251 (2); 1997 a. 253.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.125 - Signatures.

77.125
Signatures.
(1)
The signature of an official or an employee of the department of natural resources may be stamped, printed, or otherwise reproduced on an order under ss. 77.01 to 77.14 after the official or employee adopts the stamped, printed, or otherwise reproduced signature as his or her facsimile signature.
(2)
The signature or the facsimile signature under sub. (1) of an official or an employee of the department of natural resources meets the requirement under s. 706.05 (2) (a).
(3)
The requirement of s. 706.05 (2) (b) does not apply to orders issued under this subchapter.
History:  2009 a. 365.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.13 - Termination of forest croplands program.

77.13
Termination of forest croplands program.
(1)
On and after July 20, 1985, no person may petition the department of natural resources requesting it to approve any land as forest croplands under this subchapter.
(2)
On and after January 1, 1986, the department of natural resources may not act on any petition requesting the designation of land as forest croplands, issue any order entering land as forest croplands or enter into a renewal of any forest croplands contract under this subchapter.
(3)
Subsections (1) and (2) do not apply to any petition submitted under s. 77.02 (4).
History:  1985 a. 29; 1987 a. 27; 2009 a. 28.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.14 - Forest croplands information, protection, appropriation.

77.14
Forest croplands information, protection, appropriation.
The department of natural resources shall publish and distribute information regarding the method of taxation of forest croplands under this subchapter, and may employ a fire warden in charge of fire prevention in forest croplands. All actual and necessary expenses incurred by the department of natural resources or by the department of revenue in the performance of their duties under this subchapter shall be paid from the appropriation made in s. 20.370 (2) (mv) upon certification by the department incurring such expenses.
History:  1975 c. 39 s. 734; 1977 c. 29 s. 1656 (38); 1979 c. 32; 1979 c. 34 s. 2102 (39) (a); 1985 a. 332 s. 251 (2); 2003 a. 33; 2017 a. 59.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.17 - Contracts for land in the lower Wisconsin state riverway.

77.17
Contracts for land in the lower Wisconsin state riverway.
An owner of timber that is exempt under s. 30.44 (3) (c) 1. shall comply with a rule regulating timber cutting and harvesting promulgated under s. 30.42 (1) (d):
(1)
If the rule is not inconsistent with the contract entered into under s. 77.03; or
(2)
If the owner agrees to modify the contract entered into under s. 77.03 to require compliance with the rules.
History:  1989 a. 31; 2013 a. 54.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.21 - Definitions.

77.21
Definitions.
In this subchapter:
(1)
“Conveyance" includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee's interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32), and including leases for at least 99 years but excluding leases for less than 99 years, easements and wills.
(1e)
“Mergers of entities" means the merger or combination of 2 or more corporations, nonstock corporations, limited liability companies, limited partnerships, or other entities, or any combination thereof, under a plan of merger or a plan of consolidation permitted by the laws that govern the entities.
(1k)
“Partition" means the division among several persons of real property, including noncontiguous real property, that belongs to them as co-owners.
(1m)
“Real estate" includes, but is not limited to, fixtures; roots, vines and trees of perennial crops; stock in a cooperative building; improvements on leased land; timber; and minerals.
(2)
“Register" means the register of deeds for the county in which particular real estate is located.
(3)
“Value" means:
(a)
In the case of any conveyance not a gift, the amount of the full actual consideration paid therefor or to be paid, including the amount of any lien or liens thereon; and
(b)
In case of a gift, or any deed of nominal consideration or any exchange of properties, the estimated price the property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and at prevailing general price levels.
History:  1971 c. 150; 1989 a. 31; 1991 a. 39; 1993 a. 112; 1999 a. 9; 2001 a. 44; 2015 a. 295.
A memorandum announcing a reorganization of a land-owning partnership into a limited liability company (LLC) and that the LLC was now the owner of the real estate was a document intended to transfer title to real estate. The receipt by members of ownership interests in the LLC was for value so that there was a conveyance under sub. (1) subject to taxation under s. 77.22. Wolter v. DOR, 231 Wis. 2d 651, 605 N.W.2d 283 (Ct. App. 1999), 99-0671.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.23 - Disposition of fees and returns.

77.23
Disposition of fees and returns.
On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.
History:  1975 c. 338, 421; 1979 c. 153; 1985 a. 174; 1993 a. 301, 412; 1995 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.24 - Division of fee.

77.24
Division of fee.
Twenty percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state. Remittances shall be made monthly by the county treasurers to the department of revenue by the 15th day of the month following the close of the month in which the fee was collected. The remittance to the department shall be accompanied by the returns executed under s. 77.22.
History:  1977 c. 29; 1981 c. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.255 - Exemptions from return.

77.255
Exemptions from return.
No return is required with respect to a conveyance exempt under s. 77.25 (1) or (10m).
History:  1983 a. 27; 1987 a. 27; 1991 a. 39; 2015 a. 145, 216; 2017 a. 365.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.256 - Local fees prohibited.

77.256
Local fees prohibited.
(1)
No city, village, town, or county may impose a fee on a conveyance that is exempt from the real estate transfer fee under s. 77.25.
(2)
If a city, village, town, or county has an ordinance in effect on February 6, 2016, that is inconsistent with the prohibition under sub. (1), the city, village, town, or county may not enforce the ordinance.
History:  2015 a. 145.