76.28 License fee for light, heat and power companies.
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/wi/chapter-76/76-28-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
76.28 License fee for light, heat and power companies.
(1)Definitions. In this section:
(a)“Apportionment factor” means a fraction the numerator of which is the sum of the property factor, the payroll factor and the sales factor and the denominator of which is the number 3.
(b)“Book cost of utility plant” has the meaning set forth in the uniform system of accounts established by the public service commission.
(c)“Department” means the department of revenue.