Subject Index

WRS retirement annuities: DETF authorized to deduct certain membership dues from -  AB175

WRS retirement annuities: DETF authorized to deduct certain membership dues from -  SB282

retirement systems, joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature — Retirement Systems, Joint Survey Committee on

revenue, department of Revenue, Department of, see also Tax Appeals Commission; specific subject

Active members of the U.S. armed forces and their dependents: DOR to deny tax benefits to financial institutions that violate certain state or federal protections  - AB15

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  AB679

Ambulance service providers may certify to DOR for collection of debts from tax refunds -  SB373

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - AB666

Appropriation bonds issued by populous county to pay for unfunded prior service liability re county employee retirement system authorized; conditions, report, and DOR duties  - SB366

Biotechnology businesses: sales and use tax exemptions created; DOR to publish on Internet a list of certified businesses [Sec. 2174, 2175, 2417, 2418, 9441 (3)]  - SB40

Brewpub permit created; DOR duty set; severability provision - AB455

Brewpub permit created; DOR duty set; severability provision [Enrolled SB-40: Sec. 2757t-tm, we-ws, 2759b, ca, cb, cec-cLh, um, 2777g, r, 2780cd-cj, m, p, 3425m, 9441 (13d)]  - SB40

Brewpub permit created; DOR duty set; severability provision - SB224

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record [for section numbers, see entry under ``Tobacco"] -  SB40

Commercial dog breeder license requirements created, DATCP and DOR duties set; remedies for purchasers of a pet dog; sellers required to provide certain written information to buyers - AB567

Commercial dog breeder license requirements created, DATCP and DOR duties set; remedies for purchasers of a pet dog; sellers required to provide certain written information to buyers - SB308

Corporate income and franchise tax: combined reporting [S.Sub.Amdt.1 as amended by Senate; deleted by A.Sub. Amdt.1 or A.Amdt.1] -  SB40

Corporate tax return or claim: DOR must disclose information re audit or settlement that increases corporation's tax liability by set amount -  AB516

Dairy manufacturing operation: income and franchise tax credits created re amounts paid to modernize or expand [Sec. 1966, 1992, 2039, 2061, 2095, 2117; Enrolled SB-40: further revisions, 568h, 1948, 1994h, 1997, 2022, 2065, 2066, 2088, 2121, 2483, 3578h, deletes 1992, 2061, 2117]  - SB40

Delinquent tax collections by DOR: appropriation created to pay costs [Sec. 549] -  SB40

Delinquent taxpayer Internet postings: minimum lowered; distribution to search engines [Enrolled SB-40: Sec. 2135e, 2153p, 9441 (3j)] -  SB40

DOR Secretary's authority to waive or reduce interest or penalties expanded -  AB384

Early stage seed and angel investment income and franchise tax credits: expansion and technical changes [Sec. 1948, 1978, 1979, 1982, 2051, 2052, 2107, 2108, 9341 (7); Enrolled SB-40: further revisions, 1977, 1978, 1980, 1981, 2050, 2088, 2106, 2154, 3577k, 3578] -  SB40

Early stage seed and angel investment tax credits: allocation revisions [Sec. 1948, 1977, 1980, 1981, 2050, 2106, 2154, 3578] -  SB40

Economic development programs: reporting and repayment requirements for recipients of grants, loans, and tax benefits required; Comm.Dept and DOR reports required  - AB935

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB67

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB31

Enterprise zone jobs income and franchise tax credits: technical corrections [Sec. 1967-1976, 2040-2049, 2096-2105, 3637, 3638, 9341 (6)] -  SB40

Equalized value determination error by DOR: provisions created for loans to property owners in the amount overpaid  - AB20

Equalized value determination error by DOR: provisions created for loans to property owners in the amount overpaid  - SB14

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - AB328

Federal taxable income for state income tax and franchise tax purposes: adding payments to related entities  - SB210

First dollar property tax credit created re improvements on real property; school levy tax credit revisions [Sec. 570, 2159, 2160, 2511-2523, 9341 (10)] -  SB40

Fond du Lac and Milwaukee property assessment supervisor positions consolidated [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] -  SB40

General transportation aids: reporting requirement eliminated for counties and municipalities over certain population; reduced payments for filing statements of costs late  - SB281

GPR positions vacant 12 months or more eliminated [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

Health care plans known as ``cafeteria plans" created by employers for their employees: income and franchise tax credits created; DOR and DFI duties -  AB894

Healthy Wisconsin Authority and Plan created -  SB562

Imposing local general property taxes on certain property of electric cooperatives, municipal utilities, and light, heat, and power companies: DOR study group eliminated  - AB654

Imposing local general property taxes on certain property of electric cooperatives, municipal utilities, and light, heat, and power companies: DOR study group eliminated  - SB491

Income tax forms re tax checkoff voluntary payments: administrative changes [Sec. 551, 1995, 1996]  - SB40

Individual income tax checkoffs limited -  AB824

Integrated Property Assessment System and publication of Wisconsin Property Assessment Manual on the Internet: appropriation created [Sec. 553-555, 2146, 9241 (1), 9441 (9)]  - SB40

Intercompany transfers of assets: sales and use tax in certain cases [Enrolled SB-40: Sec. 2200m-2289d, 2300d, 2326d, 2486ac-2492ac, 2495ac, 9341 (7p), 9441 (4q)]  - SB40

Intoxicating liquor and wine: production, sale, and distribution revisions; cooperative wholesaler and DOR provisions  - AB795

Intoxicating liquor and wine: production, sale, and distribution revisions; cooperative wholesaler and DOR provisions [S.Sub.Amdt.1: further revisions, wine collectors provision added] -  SB485

Intoxicating liquor manufacturer or rectifier permitted to sell or provide free taste samples directly to consumers for consumption on or off the premises; licensing, DOR, and winery permit provisions -  AB129

Intoxicating liquor manufacturer or rectifier permitted to sell or provide free taste samples directly to consumers for consumption on or off the premises; licensing, DOR, and winery permit provisions -  SB64

Levy limits modified and extended; new exceptions created [Sec. 1879-1882, 1884-1899; Enrolled SB-40: further revisions, 1878d, 1883e, g, 1889e, g, 9155 (3t), 9441 (6n)]  - SB40

Local sales tax administration re room tax imposed by local exposition district [Enrolled SB-40: Sec. 1901m]  - SB40

Lottery and gaming credit administration appropriation repealed [Sec. 552] -  SB40

Lottery and gaming property tax credit: DOR distribution of penalty imposed on ineligible person who knowingly made a false claim -  AB642

Lottery instant ticket inventory system: DOR to develop implementation and cost plan, JCF approval required [Enrolled SB-40: Sec. 9141 (2f)] -  SB40

Lottery prize payments: withholding administrative expenses re money owed to state agencies [Sec. 3649, 9441 (5)]  - SB40

Managed forest land program revisions; DNR and DOR duties; withdrawal tax provision -  AB735

Managed forest land program revisions; DNR and DOR duties; withdrawal tax provision -  SB438

Moneys returned to DOR from taxpayer who received it in error: DOR may not add interest -  SB455

Motor vehicle fuel tax refund for schools, technical college districts, and local governments created; provisions re alternate fuel, DOR, and persons under contract with school districts to transport pupils to and from school activities  - AB136

Motor vehicle fuel tax refund for schools, technical college districts, and local governments created; provisions re alternate fuel, DOR, and persons under contract with school districts to transport pupils to and from school activities  - SB84

Property taxes and personal property taxes: revisions re refunded or rescinded taxes reported to DOR, charge-back to taxing jurisdiction of taxes owed, and when payment is due - AB662

Public utility aid: formula changes, DOR study group and report required; per capita payment limit for counties and municipalities increased [Enrolled SB-40: Sec. 2505d-i, 9141 (1f)] - SB40

Real estate transfer fee increased; county aid provisions; affordable housing trust fund created [Sec. 203-206, 328, 557, 564-568, 574, 676, 677, 688, 693, 855, 874, 1531, 2168, 2169, 2498, 2505, 3109-3111, 3115, 3121, 9341 (11), 9441 (7), (8)] - SB40

Real estate transfer return: electronic filing required, undue hardship provision; SSN and telephone numbers must remain confidential -  AB900

Real estate transfer return: electronic filing required, undue hardship provision; SSN and telephone numbers must remain confidential -  SB549

Sales and use taxes on motor vehicles and motor vehicle parts, products, and services: DOR to estimate revenue generated and transfer certain amount to the transportation fund [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

Sales tax returns filed on paper: DOR may charge filing fee [Sec. 2430, 9341 (14)] -  SB40

Tax Appeals Commission deposits: administration transferred from DOA to DOR [Sec. 2129, 2140, 2435]  - SB40

Tax avoidance transactions voluntary compliance program created [Sec. 2137, 2138] -  SB40

Tax disclosure statements required of certain corporations doing business in this state; public record provision; DOR to make available in paper and on the Internet  - AB751

Tax disclosure statements required of certain corporations doing business in this state; public record provision; DOR to make available in paper and on the Internet  - SB367

Tax refund setoffs for tribes: DOR may enter into agreements [Sec. 2152; Enrolled SB-40: further revisions, 548m]  - SB40

Three-tier intoxicating liquor distribution system modifications [Enrolled SB-40: Sec. 2757r, 2759c, cm, d-u, v-x, 2780b, d-f] - SB40

TID amended by City of Rhinelander: DOR to proceed as if certain forms and application had been timely filed  - AB621

TID created by Village of Union Grove: basis for certain DOR calculations modified -  AB456

TID creation by City of Rhinelander: DOR to proceed as if certain forms and application had been timely filed [S.Amdt.1: ``created" changed to ``amended"] - SB332

TID creation by Village of Edgar: DOR to proceed as if certain forms had been timely filed -  AB19

TID number 4 in the Village of Union Grove: certain DOR calculations modified [A.Amdt.1: exception to minimum allowable amount of certain values re City of Beloit TID added] - AB457

TID number 4 in the Village of Union Grove: certain DOR calculations modified -  SB237

TID number 3 in City of Altoona: timing of joint review board action on project plan amendment resolution modified; DOR provision -  AB320

TID number 3 in City of Altoona: timing of joint review board action on project plan amendment resolution modified; DOR provision -  SB180

TIF appropriation renumbered [Sec. 548] -  SB40

Workplace wellness tax credit created [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

revenue limits for schools Revenue limits for schools, see School — Finance

revenue sharing, state Revenue sharing, State, see Shared revenue

revision bills Revision bills, see Statutes — Revision

revisor of statutes Revisor of Statutes, see also Legislative Reference Bureau; Statutes — Revision

Legislative committee review period extension of administrative rules revised; Revisor of Statutes consent before agency may adopt technical standard references in a rule removed [A.Sub.Amdt.1: further revisions; A.Amdt.1: Revisor replaced with LRB] -  AB410

Munson, Bruce: public service commended and congratulations on his retirement from the Revisor of Statutes Bureau  - SJR78

Revisor of Statutes Bureau eliminated; duties transferred to LRB [Enrolled SB-40: Sec. 3d-t, 9q, r, 14d-t, 17be-xr, 128m, 167e, 174e, 558d-t, 619m, 635m, 726b-t, 727c-s, 2143m, 2650e, r, 2768e, r, 2993m, 2997be-ze, 3082e, r, 3707p, 3778m, 9130 (1f), 9430 (1f)] -  SB40