Date of enactment: June 7, 1996
1995 Assembly Bill 602 Date of publication*: June 20, 1996
1995 WISCONSIN ACT 418
An Act to renumber 71.10 (6m); to amend 71.80 (3m) (b) 3.; and to create 71.10 (6m) (b) of the statutes; relating to: the tax liability of formerly married persons.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
418, s. 1
71.10 (6m) of the statutes is renumbered 71.10 (6m) (a).
418, s. 2
71.10 (6m) (b) of the statutes is created to read:
71.10 (6m) (b) The department may not apply ch. 766 or s. 71.55 (1), 71.61 (1) or 71.80 (3) or (3m) to collect from an individual for any tax liability owed to the department by the individual or by the former spouse of the individual if a judgment of divorce under ch. 767 apportions that liability to the former spouse of the individual and if the individual includes with his or her tax return a copy of that portion of the judgment of divorce that relates to the apportionment of tax liability.
418, s. 3
71.80 (3m) (b) 3. of the statutes is amended to read:
71.80 (3m) (b) 3. In respect to an amount subject to s. 71.10 (6) (a) and (b) and (6m) (a).
(1) This act first applies to a judgment of divorce that is entered on the effective date of this subsection.