Wisconsin Statutes 77.92 – Definitions
Current as of: 2023 | Check for updates
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In this subchapter:
Terms Used In Wisconsin Statutes 77.92
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
(1m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
(3) “Gross tax liability” means a corporation‘s tax liability under ch. 71, without regard to any tax credit.