76.31 Determination of ad valorem tax receipts for hub facility exemptions. Annually, by July 1, the department shall determine the total amount of the tax imposed under subch. I of ch. 76 that was paid by each air carrier company, as defined in s. 76.02 (1), whose property is exempt from taxation under s. 76.074 (2) for the most recent taxable year that the air carrier company paid the tax imposed under subch. I of ch. 76. The total amount determined under this section shall be transferred under s. 20.855 (4) (fm) to the transportation fund.History: 2001 a. 16; 2023 a. 12.
Wisconsin Legal Code