Section 165.10. Authority and purpose.

Latest version.

Pursuant to s. 93.54 (4) , Stats., this chapter sets forth the requirements for obtaining all of the following from the department:

(1) A certification that a taxpayer, including a taxpayer who is any of the following, is eligible for the food processing plant and food warehouse investment credit under s. 71.07 (3rn) , 71.28 (3rn) , or 71.47 (3rn) , Stats.:

(a) A partner of a partnership.

(b) A member of a limited liability company.

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

(2) A determination of the maximum amount of tax credit that may be claimed under this chapter for an investment in a food processing plant or food warehouse.

                    
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