Section 163.30. Applying for certification and allocation.

 

(1)  

(a) A taxpayer or one of the following entities may apply for a certification and an allocation for a dairy manufacturing facility investment credit:

1. A partnership.

2. A limited liability company.

3. A tax-option corporation.

4. A dairy cooperative.

(b) A "taxpayer" or the "entities" in par. (a) may include either the operator of a dairy manufacturing operation, or an owner of a building or facility in which the operation occurs.

(2)  Application to the department for a certification and an allocation of the credit shall be made on a valid, department-prescribed form, listing the applicant's eligible expenses for the project.

(3)  

(a) Each application shall include all of the following information:

1. A description of the business operations of the applicant, in relation to the project.

2. A description of what the project is.

3. A description of how the project will promote economic development.

4. Any other information that the department deems is necessary to evaluate applications and allocate available tax credits.

5. Any subsequent clarification requested by the department.

(b) No application may include costs incurred in taxable years beginning on or after January 1, 2015.

(4)  Each application shall be completed and either postmarked or delivered to the department no sooner than upon completion of the taxable year in which the costs listed in the application were incurred and no later than February 15 of the subsequent taxable year, unless this deadline is extended by the department.

EmR0802 : emerg. cr. eff. 2-4-08; CR 08-031 : cr. Register October 2008 No. 634 , eff. 11-1-08; CR 10-008 : am. (1), (2) and (4) Register August 2010 No. 656 , eff. 9-1-10.

Note

The application form that is currently valid can be obtained from the Department of Agriculture, Trade and Consumer Protection at P.O. Box 8911, Madison, WI 53708-8911. Microsoft Windows NT 6.1.7601 Service Pack 1