Section 2.01. Residence.

Section 2.02. Reciprocity.

Section 2.03. Corporation returns.

Section 2.04. Information returns and wage statements.

Section 2.05. Transfers of capital stock, information return.

Section 2.07. Earned income tax credit.

Section 2.08. Returns of persons other than corporations.

Section 2.085. Claim for refund on behalf of a deceased taxpayer.

Section 2.09. Reproduction of franchise or income tax forms.

Section 2.10. Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin returns.

Section 2.105. Notice by taxpayer of federal audit adjustments and amended returns.

Section 2.11. Credit for sales and use tax paid on fuel and electricity.

Section 2.12. Claims for refund and other amended returns.

Section 2.30. Property located outside Wisconsin — depreciation and sale.

Section 2.31. Compensation received by nonresident members of professional athletic teams.

Section 2.32. Economic development surcharge — gross receipts defined.

Section 2.39. Apportionment method.

Section 2.395. Alternative method of apportionment.

Section 2.41. Separate accounting method.

Section 2.44. Permission to change basis of allocation.

Section 2.45. Apportionment in special cases.

Section 2.46. Apportionment of apportionable income of interstate air carriers.

Section 2.465. Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier.

Section 2.47. Apportionment of apportionable income of interstate motor carriers.

Section 2.475. Apportionment of apportionable income of interstate railroads, sleeping car companies and car line companies.

Section 2.48. Apportionment of apportionable income of interstate pipeline companies.

Section 2.49. Apportionment of apportionable income of interstate financial institutions.

Section 2.495. Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters.

Section 2.50. Apportionment of apportionable income of interstate public utilities.

Section 2.502. Apportionment of apportionable income of interstate telecommunications companies.

Section 2.505. Apportionment of apportionable income of interstate professional sports clubs.

Section 2.60. Definitions relating to combined reporting.

Section 2.61. Combined reporting.

Section 2.62. Unitary business.

Section 2.63. Controlled group election.

Section 2.64. Alternative apportionment for combined groups including specialized industries.

Section 2.65. Designated agent of combined group.

Section 2.66. Combined estimated tax payments.

Section 2.67. Combined returns.

Section 2.82. Nexus.

Section 2.85. Penalty for failure to produce records under s. 71.80 (9m), Stats.

Section 2.87. Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats.

Section 2.88. Interest rates.

Section 2.89. Estimated tax requirements for short taxable years.

Section 2.90. Withholding; wages.

Section 2.91. Withholding; fiscal year taxpayers.

Section 2.92. Withholding tax exemptions.

Section 2.93. Withholding from wages of a deceased employee and from death benefit payments.

Section 2.935. Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats.

Section 2.94. Tax-sheltered annuities.

Section 2.95. Reporting of installment sales by natural persons and fiduciaries.

Section 2.955. Credit for taxes paid to other states.

Section 2.956. Historic structure and rehabilitation of nondepreciable historic property credits.

Section 2.957. Relocated business credit or deduction.

Section 2.96. Extensions of time to file corporation franchise or income tax returns.

Section 2.98. Disaster area losses.

Section 2.986. Registration of a business under s. 73.03 (69), Stats.

Section 2.99. Dairy and livestock farm investment credit.