Section 163.10. Authority and purpose.

Latest version.

Pursuant to s. 93.535 (4) , Stats., this chapter sets forth the requirements for obtaining all of the following:

(1) A certification that a taxpayer, including a taxpayer who is any of the following, is eligible for the dairy manufacturing facility investment credit under s. 71.07 (3p) , 71.28 (3p) , or 71.47 (3p) , Stats.:

(a) A partner of a partnership.

(b) A member of a limited liability company.

(c) A shareholder of a tax-option corporation.

(d) A member of a dairy cooperative.

(2) A determination of the maximum amount of tax credit that may be claimed under this chapter for an investment in a dairy manufacturing facility.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');