{"data":{"id":"us-wi/wis.-stat.-71.40","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.40","heading":"Filing of returns.","body":"The special income tax assessed under this subchapter shall be reported in an income or franchise tax return filed in accordance with this chapter, except as modified by this subchapter. The tax so reported and assessed shall be payable to the department of revenue.","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER VI URBAN TRANSIT COMPANIES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.40","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:36Z","sha256":"1d2c0482d3eb3e57d7400d5d330fbc86322190d699bbb717c6923593b73d30e3","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.39","next":"us-wi/wis.-stat.-71.42"},"notice":"GroundRules: Original legal text. Not legal advice."}