TAXATION, DEPARTMENT OF


     lowing companies:
        320 freight line companies
        311 telephone companies
        31 rural electric associations
   3. Allocates the taxes paid by privately owned gas and electric
     companies, municipally owned electric utilities, street railway
     companies, conservation and regulation companies, pipeline
     companies, telephone companies, and rural electric associa-
     tions to the state, counties, towns, villages, and cities.
   4. Prepares the tax rolls for the state treasurer for collection
     of the taxes by that office.
   5. Audits gross revenue reports.
   Inheritance Taxation. Inheritance Tax Division. Responsible for
the administration of the inheritance tax law. The division:
   1. Co-ordinates the activities of public administrators, county
     courts, and county treasurers in the determination and collec-
     tion of inheritance and estate taxes.
   2. Issues transfer certificates on all joint personal property
     owned by Wisconsin residents and the releases of inheritance
     tax liens on Wisconsin real estate.
   3. Supervises the determination and collection of inheritance
     taxes on the Wisconsin property owned by nonresidents and
     issues releases for the transfer of such property.
   4. Verifies and adjusts valuations of property in estates.
   5. Audits the distribution of shares and computation of the tax
     on all orders determining the tax.
   6. Aids the public administrators in the presentation of cases in
     the county court and the Attorney General in cases before the
     Wisconsin Supreme Court.
  Taxation of Incomes. Income Tax Division. Administers the laws
relating to the assessment and collection of income taxes and gift
taxes. The division:
   1. Prepares and distributes the blanks required for the filing of
     corporation, individual, and fiduciary income tax returns, in-
     cluding various supplementary information returns.
   2. Assists taxpayers in the preparation of their returns, both
      directly and by the issuance of rules, instructions, and opin-
      ions.
   3. Collects all income and gift taxes, self-assessed or initial,
     additional, and delinquent; the latter often involving the
     filing of warrants and liens and the institution of garnish-
     ment proceedings.
   4. Makes the distribution of normal income tax revenues to the
     state, counties, towns, cities, and villages.
   5. Verifies income tax and gift tax returns by office or field audit
      and makes the additional assessments or refunds resulting
      from such verification.


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