To visit the counties in the state, unless prevented by other necessary official duties, for the investigation of the work and the methods adopted by local assessors, county assessors, boards of review, supervisors of equalization and county boards, in the assessment, equalization and taxation of property. The department of revenue and its district supervisory staff shall assist the county assessor in carrying out the assessor's duties.
To carefully examine into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of or discovered, and to ascertain wherein existing laws are defective or are improperly or negligently administered.
To investigate the tax systems of other states and countries and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and tax laws and to secure just and equal taxation and improvement in the system of taxation in the state.
To consult and confer with the governor of the state upon the subject of taxation, the administration of the laws in relation thereto and the progress of the work of the department, and to furnish the governor from time to time such assistance and information as the governor may require.
To disseminate from time to time, in such manner as shall best be calculated to attract general public attention, facts and data concerning public expenditures, sources of revenue, responsibility for levies, the value and relative tax burdens borne by different classes of property, and other useful and valuable information concerning the subject of taxation and public finance.
To exercise and perform such further powers and duties as may be granted to or imposed upon the department by law.
To annually publish the findings of any assessment ratio studies conducted.
To investigate all delinquent personal property, death and income or franchise taxes and surtaxes in the state and the possibility of the collection of them and to require taxing officials, including town treasurers, county treasurers, sheriffs and district attorneys, to institute proceedings, actions and prosecutions for the collection of delinquent taxes so that the amount of delinquent taxes shall be reduced to the minimum. In carrying out this subsection the department of revenue may examine or cause to be examined by any agent, employee or representative designated by it for that purpose, any books, papers, records or memoranda of any corporation, limited liability company, partnership or individual bearing upon the collection of any delinquent taxes and may require the attendance of the officials of any corporation or limited liability company or of any other person having knowledge in the premises and may take testimony and require proof material for their information upon any matter that they deem of value for the purpose of enforcing the payment of delinquent taxes. The department of revenue may also perform other duties and adopt other procedures that may be necessary to carry out this subsection and direct that proceedings, actions and prosecutions be instituted to enforce the laws relating to the collection of delinquent taxes of every kind. To this end, the department of justice shall, upon the request of the department of revenue, conduct such actions, proceedings or prosecutions or assist the local town, city, village or county officials in them or assist the district attorneys.
To appear by its counsel and represent the state in all matters before the tax appeals commission. Except as provided in ch. 72
and in s. 76.08 (1)
, the department of justice shall provide legal counsel to appear for the department in all courts, but with the consent of the attorney general a member of the staff of the department may appear for the department.
To settle and dispose of tax cases or issues pending before the tax appeals commission when, in the judgment of the department of revenue, such action is warranted in the best interests of the state; and, with the approval of the attorney general, to settle and dispose of tax cases or issues pending in the courts.
To enter into reciprocal agreements with the appropriate official in any other state having a similar law relating to information obtained from returns as authorized by s. 71.78 (3)
To write off from the records of the department income, franchise, sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling surcharge liabilities, following a determination by the secretary of revenue that they are not collectible. Taxes written off under this subsection remain legal obligations.
To enter into contracts to collect delinquent Wisconsin taxes. The department shall allocate a portion of the amounts collected under ch. 78
through those contracts to the appropriation under s. 20.566 (1) (hm)
to pay contract and court costs. The department shall allocate the remainder of those collections to the transportation fund under s. 25.40
. The department shall allocate a portion of the amount collected under chs. 71
through those contracts to the appropriation under s. 20.566 (1) (hm)
to pay contract and court costs. The department shall allocate the remainder of those collections to the general fund.
To enter into a contract to participate in the multistate tax commission audit program. The department shall allocate a portion of the amount collected under chs. 71
through the contract to the appropriation under s. 20.566 (1) (hn)
to pay the fees necessary to participate in the multistate tax commission audit program. The department shall allocate the remainder of such collections to the general fund.
To enter into contracts for database and data processing services for audits of occasional sales of motor vehicles.
To provide on income tax forms a place for taxpayers to indicate the school district in which they reside and information that will assist persons in identifying the correct school district.
To analyze the data provided under sub. (29)
, after consultation with the department of public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.
To compile and to furnish to the clerks of all taxation districts the information required under s. 74.09
To collect, as taxes under ch. 71
are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and penalties owed as of the due date specified in the assessment, notice of amount due or notice of redetermination on that account, whichever is greater. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees collected under this subsection.
To collect, as taxes under ch. 71
are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a $20 fee for each delinquent taxpayer who enters into an agreement with the department of revenue to pay in installments the taxpayer's delinquent taxes, including fees, interest or penalties and to collect costs incurred to the department of revenue for court actions that are related to the collection of delinquent taxes. The department of revenue shall deposit into the general fund as general purpose revenue-earned all fees and costs collected under this subsection.
To extend any deadline in regard to the taxes it administers for persons designated in section 7508
(a) of the internal revenue code for the length of time specified in that section.
To deny a portion of a credit claimed under s. 71.07 (2dd)
, or (2dx)
, 71.28 (1dd)
, or (4) (am)
, 71.47 (1dd)
, or (4) (am)
, or 76.636
if granting the full amount claimed would violate a requirement under s. 560.785
or would bring the total of the credits granted to that claimant under all of those subsections over the limit for that claimant under s. 560.768
, 560.795 (2) (b)
, or 560.797 (5) (b)
To estimate revenues under subch. VII of ch. 77
and submit to the governor, the joint committee on finance and the chief clerk of each house of the legislature for distribution under s. 13.172 (2)
, not later than November 20 of each even-numbered year, a report of its estimate of those revenues for the current biennium and the following biennium.
To make refunds in connection with motor vehicles returned to the manufacturers by a consumer, as provided under s. 218.0171 (2) (e)
To require each operator of a swap meet, flea market, craft fair or similar event, as defined by rule, to report to the department the name, address, social security number and, if available, the seller's permit number of each vendor selling merchandise at the swap meet, flea market, craft fair or similar event that he or she operates. If any operator fails to comply with the requirements under this subsection, the department of revenue, after notifying that operator of its intent to do so, shall impose a penalty of $200 for the first failure and $500 for each subsequent failure. The department shall assess and collect the penalties under this subsection as it assesses and collects additional income and franchise taxes.
To include on the form on which a homestead credit is claimed information about the property tax deferral program.
To direct the assessor of any taxation district to deny specific claims for property tax exemption or to terminate specific existing property tax exemptions prospectively. After receiving such direction, the assessor shall enter the property on the next assessment roll.
To absolve a taxpayer of liability for interest and penalties if the taxpayer shows that the liability resulted because he or she relied on an erroneous, written statement made by an employee of the department acting in an official capacity and that the taxpayer had given the employee adequate and accurate information.
To provide the public with information concerning the availability of the earned income tax credit, and the availability of the federal earned income tax credit under section 32
of the internal revenue code, under criteria, and with a description of the methods that the department uses to provide the information, that the department shall promulgate as rules.
To appoint a farmland advisory council that shall do the following:
Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.
Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on estimated income generated from rental for agricultural use.
Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
The secretary of revenue, who shall serve as chairperson.
A person knowledgeable about agricultural lending practices.
An agricultural economist employed by the University of Wisconsin System.
A mayor of a city that has a population of more than 40,000.
With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which, except as provided in s. 73.0302
, is valid for 2 years, and for renewing that certificate and, except as provided in s. 73.0302
, shall issue and renew those certificates if the person who wishes to obtain or renew a certificate does all of the following:
Applies on a form that the department prescribes.
Sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires.
In the case of an applicant who is an individual and who has a social security number, sets forth the social security number of the applicant or, in the case of an applicant who is an individual and who does not have a social security number, submits a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of workforce development. A certificate issued in reliance upon a false statement submitted under this paragraph is invalid.
In the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form, or, in the case of a single-owner entity that is disregarded as a separate entity under section 7701
of the Internal Revenue Code, the person is the owner.
To enter into a memorandum of understanding with the department of workforce development under s. 49.857
. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under sub. (50)
as provided in the memorandum of understanding entered into under s. 49.857
. Notwithstanding ss. 71.78
and 77.61 (5)
, the department of revenue shall disclose to the department of workforce development the social security number of any applicant for a certificate issued under sub. (50)
as provided in the memorandum of understanding.
To revoke all permits, licenses and certificates that the department has issued to a person who fails timely to renew a certificate under sub. (50)
, and to reissue those permits, licenses and certificates if the person renews the certificate under sub. (50)
To enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
To enter into agreements with other states that provide for offsetting state tax refunds against tax obligations of other states and offsetting tax refunds of other states against state tax obligations, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes.
To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47
and to distribute that material in sufficient quantity to taxation districts.
To provide or approve suitable training sessions at suitable times and instructional material for board of review members.
To work with the Internal Revenue Service and the University of Wisconsin-Extension to undertake a program that accomplishes all of the following:
Promotes volunteering among the state's financial and legal professionals in the volunteer income tax assistance program.
Assists individuals who are eligible to participate in the volunteer income tax assistance program and who reside in rural and underserved areas.
To create, and update, a manual on the tax incremental finance program under s. 66.1105
. The manual shall contain the rules relating to the program, common problems faced by cities and villages under the program, possible side effects of the use of tax incremental financing, and any other information the department determines is appropriate. The department may consult with, and solicit the views of, any interested person while preparing or updating the manual.
Notwithstanding any provision of ss. 179.77
, and 183.1201
, to treat, for state tax purposes, the merger of a business entity with one or more business entities under s. 179.77
, or 183.1201
in the same manner as the merger is treated for federal tax purposes.
To enforce s. 945.05 (1m)
, in cases in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s. 945.03 (2m)
or 945.04 (2m)
To prepare and maintain a list of all persons who owe delinquent taxes, including interest, penalties, fees, and costs, to the department, in excess of $25,000, which are unpaid for more than 90 days after all appeal rights have expired, and to post the names of persons from this list on the Internet at a site that is created and maintained by the department for this purpose. The Internet site shall list the name, address, type of tax due, and amount of tax due, including interest, penalties, fees, and costs for each person who has one of the delinquent taxpayer accounts, and the Internet site shall also contain a special page for the persons who have the 100 largest delinquent taxpayer accounts. Except as otherwise provided in this subsection, the department shall update the Internet site on a quarterly basis. The department may not post on the Internet the name of any person who has reached an agreement or compromise with the department, or the department of justice, under s. 71.92
and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the Federal Bankruptcy Code; the Internet posting shall be updated each business day, as defined in s. 562.01 (3m)
, to comply with these prohibitions.
History: 1971 c. 40
; 1973 c. 90
; 1975 c. 39
; 1977 c. 143
; 1977 c. 196
s. 130 (7)
; 1977 c. 313
; 1979 c. 34
; 1979 c. 110
s. 60 (13)
; 1979 c. 221
; 1981 c. 20
; 1981 c. 79
; 1983 a. 275
s. 15 (4)
; 1983 a. 524
; 1983 a. 538
s. 269 (3)
; 1985 a. 12
; 1987 a. 4
; 1987 a. 312
; 1987 a. 328
; 1989 a. 31
; 1989 a. 56
; 1989 a. 74
; 1991 a. 39
; 1993 a. 16
; 1995 a. 27
, 9145 (1)
; 1995 a. 209
; 1997 a. 27
; 1999 a. 9
; 2001 a. 16
; 2003 a. 33
; 2005 a. 25
The department's construction of a tax law in an official technical information memorandum estopped the department from collecting a tax. DOR v. Family Hospital, 105 Wis. 2d 250
, 313 N.W.2d 828
The department's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, the department may repeatedly subpoena records until its investigation is completed. State v. Kielisch, 123 Wis. 2d 125
, 365 N.W.2d 904
(Ct. App. 1985).
License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. 73.0301(1)(b)
"Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.
"Liable for delinquent taxes" means that a person has exhausted all legal remedies to challenge the assertion that the person owes taxes, including penalties, interest, fees and costs, under ch. 71
and sufficient time has elapsed so that the person is delinquent in the payment of those taxes.
A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35
, 50.49 (6) (a)
, 51.42 (7) (b) 11.
, 51.421 (3) (a)
, 51.45 (8)
, 146.40 (3)
, 146.50 (5) (a)
, (6g) (a)
or (8) (a)
, 252.23 (2)
, 252.24 (2)
, 254.20 (3)
, 255.08 (2) (a)
or 343.305 (6) (a)
or a permit for operation of a campground specified in s. 254.47 (1)
A license or certificate of registration issued by the department of financial institutions, or a division of it, under ss. 138.09
or under subch. III of ch. 551