Date of enactment: April 16, 2018
2017 Assembly Bill 735   Date of publication*: April 17, 2018
* Section 991.11, Wisconsin Statutes: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication."
2017 WISCONSIN ACT 324
An Act to amend 71.03 (2) (i) 3., 71.03 (4) (b), 71.54 (4), 71.65 (1) (a) 2., 71.65 (2) (a), 71.71 (1) (a) 2., 71.71 (2), 71.715 (1) (a) 2., 71.715 (2), 71.74 (11), 71.74 (14), 71.80 (2), 71.80 (12) (a) 2., 71.80 (12) (b) 2., 71.80 (12) (c) 2. a., 71.80 (16) (b), 71.91 (6) (c) 2., 71.91 (6) (f) 1., 71.91 (7) (b), 71.91 (7) (h), 73.0301 (2) (b) 1. b., 73.0302 (2), 73.09 (5), 73.09 (6), 73.13 (2) (c), 77.51 (11d), 77.52 (11), 77.52 (18) (bm), 77.59 (3), 77.59 (7), 77.9961 (3), 78.65 (1), 139.096, 139.77 (3), 139.77 (4) and 177.24 (2); and to create 73.03 (73m) and 77.59 (5r) of the statutes; relating to: creating a penalty applicable to a seller that continues to collect sales tax erroneously on a product after receiving two or more written notices that the product is not taxable; certification of property assessors; use of social security numbers on certain tax documents; and electronic delivery of notices by the Department of Revenue.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
324,1 Section 1. 71.03 (2) (i) 3. of the statutes is amended to read:
71.03 (2) (i) 3. There has been mailed sent to either spouse, with respect to that taxable year, a notice of adjustment under ss. 71.74 to 71.77 and the spouse, as to that notice, files a petition for redetermination under subch. XIV, except that, if both spouses request and the department consents, the election under par. (g) may be made.
324,2 Section 2. 71.03 (4) (b) of the statutes is amended to read:
71.03 (4) (b) The department shall compute the tax on income reported by persons making the election under par. (a) shall be computed by the department of revenue. After applying all known applicable credits, the department shall notify the taxpayer by mail of the amount of taxes due or the amount of taxes to be refunded.
324,3 Section 3. 71.54 (4) of the statutes is amended to read:
71.54 (4) Department will compute credit. The claimant is not required to record on the claim the amount claimed. The department of revenue shall compute the claim allowable to persons who do not record the amount shall be computed by the department, which, and the department of revenue shall notify the claimant by mail of the amount of the allowable claim.
324,4 Section 4. 71.65 (1) (a) 2. of the statutes is amended to read:
71.65 (1) (a) 2. The name of such the employee, and his or her the employee's social security number, if any, or other number required by the department.
324,5 Section 5. 71.65 (2) (a) of the statutes is amended to read:
71.65 (2) (a) Every person required to deduct and withhold from an employee under this subchapter shall furnish, in respect to remuneration paid by such the person to such the employee during the calendar year, on or before January 31 of the succeeding year, one copy of the statement under sub. (1), except that, if the statement includes a number other than the employee's social security number, the statement furnished shall include the employee's social security number.
324,6 Section 6. 71.71 (1) (a) 2. of the statutes is amended to read:
71.71 (1) (a) 2. The name of such the employee, and his or her the employee's social security number, if any, or other number required by the department.
324,7 Section 7. 71.71 (2) of the statutes is amended to read:
71.71 (2) Statement employer must file. Every person required to deduct and withhold from an employee under subch. X shall file, in respect to remuneration paid by such the person to such the employee during the calendar year, on or before January 31 of the succeeding year, one copy of the statement referred to in under sub. (1), except that, if the statement includes a number other than the employee's social security number, the statement filed shall include the employee's social security number.
324,8 Section 8. 71.715 (1) (a) 2. of the statutes, as created by 2017 Wisconsin Act 59, is amended to read:
71.715 (1) (a) 2. The name of the employee and the employee's social security number, if any, or other number required by the department.
324,9 Section 9. 71.715 (2) of the statutes, as created by 2017 Wisconsin Act 59, is amended to read:
71.715 (2) Statement employer must file. Every employer required to furnish a statement under sub. (1) (a) shall file, with respect to the wages paid by the employer to an employee as described in sub. (1) during the calendar year, on or before January 31 of the succeeding year following the year in which the wages are paid, one copy of the statement, except that, if the statement includes a number other than the employee's social security number, the statement filed shall include the employee's social security number.
324,10 Section 10. 71.74 (11) of the statutes is amended to read:
71.74 (11) Notice of additional assessment. The department shall notify the taxpayer in writing of any additional assessment by office audit or field investigation. That The department shall serve that notice shall be served as are circuit court summonses, or by registered mail, or by regular mail if the person assessed admits receipt or there is satisfactory evidence of receipt provided in s. 73.03 (73m). In the case of joint returns, notice of additional assessment may be a joint notice, and service on one spouse is proper notice to both spouses. If the spouses have different addresses at the time the department serves the notice of additional assessment is served and if either spouse notifies the department of revenue in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the department sent the original notice was sent, if no request for a redetermination or a petition for review has been commenced or finalized. For the spouse who did not receive the original notice, redetermination and appeal rights begin upon the service of a duplicate notice. If the taxpayer is a corporation and the department is unable to serve that taxpayer personally or by mail as provided in s. 73.03 (73m), the department may serve the notice by publishing a class 3 notice, under ch. 985, in the official state newspaper.
324,11 Section 11. 71.74 (14) of the statutes is amended to read:
71.74 (14) Additional remedy to collect tax. The department may also proceed under s. 71.91 (5) for the collection of any additional assessment of income or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and before the same shall have become delinquent, when it the department has reasonable grounds to believe that the collection of such additional assessment will be jeopardized by delay. In such cases, the department shall give notice of the intention to so proceed shall be given by registered mail to the taxpayer as provided in s. 73.03 (73m), and the warrant of the department shall not issue if the taxpayer within 10 days after such notice furnishes a bond in such amount, not exceeding double the amount of the tax, and with such sureties as the department shall approve, conditioned upon the payment of so much of the additional taxes as shall finally be determined to be due, together with interest thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect affects the review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts collected under this subsection shall be deposited with the department and disbursed after final determination of the taxes as are amounts deposited under s. 71.90 (2).
324,12 Section 12. 71.80 (2) of the statutes is amended to read:
71.80 (2) Notice to taxpayer by department. The department shall notify each taxpayer by mail of the amount of income or franchise taxes assessed against the taxpayer and of the date when the taxes become delinquent.
324,13 Section 13. 71.80 (12) (a) 2. of the statutes is amended to read:
71.80 (12) (a) 2. A signification of the nonresident's agreement that any notice, order, pleading, or process described in subd. 1. that is so served shall be is of the same legal force and validity as if served on the nonresident personally, or on the nonresident's personal representative.
324,14 Section 14. 71.80 (12) (b) 2. of the statutes is amended to read:
71.80 (12) (b) 2. A signification of that the person's agreement that any notice, order, pleading, or process described in subd. 1. that is so served shall be is of the same legal force and validity as if served on that the person personally, or upon that on the person's personal representative.
324,15 Section 15. 71.80 (12) (c) 2. a. of the statutes is amended to read:
71.80 (12) (c) 2. a. Within 10 days of completion of service, notice of the service and a copy of the served notice, order, pleading, or process are sent by mail by the state department, officer, or agency making the service to the person, or that the person's personal representative, at that the person's last-known address.
324,16 Section 16. 71.80 (16) (b) of the statutes is amended to read:
71.80 (16) (b) A construction contractor required to file a surety bond under par. (a) may, in lieu of such requirement, but subject to approval by the department, deposit with the secretary of administration an amount of cash equal to the face of the bond that would otherwise be required. If an offer to deposit is made, the department shall issue a certificate to the secretary of administration authorizing said the secretary to accept payment of such moneys and to give his or her the secretary's receipt therefor. A copy of such certificate shall be mailed sent to the contractor who shall, within the time fixed by the department, pay such amount to the secretary of administration. A copy of the receipt of the secretary of administration shall be filed with the department. Upon final determination by the department of such contractor's liability for state income or franchise taxes, required unemployment insurance contributions, sales and use taxes, and income taxes withheld from wages of employees, interest and penalties, by reason of such contract or contracts, the department shall certify to the secretary of administration the amount of taxes, penalties, and interest as finally determined, shall instruct the secretary of administration as to the proper distribution of such amount, and shall state the amount, if any, to be refunded to such contractor. The secretary of administration shall make the payments directed by such certificate within 30 days after receipt thereof. Amounts refunded to the contractor shall be are without interest.
324,17 Section 17 . 71.91 (6) (c) 2. of the statutes is amended to read:
71.91 (6) (c) 2. Levying upon a life insurance or endowment contract issued by a 3rd person, without necessity for the surrender of the contract document, is a demand by the department for payment of the amount under subd. 3. and for the exercise of the right of the person against whom the tax is assessed to an advance of that amount. The person who issued the contract shall pay over that amount within 90 days after the service of the notice of the levy. That notice shall include a certification by the department that a copy of that notice has been mailed sent to the person against whom the tax is assessed at that person's last-known address.
324,18 Section 18. 71.91 (6) (f) 1. of the statutes is amended to read:
71.91 (6) (f) 1. As soon as practicable after obtaining property, the department shall notify, in the manner prescribed by the department, the owner of any real or personal property, and, at the possessor's request, the possessor of any personal property, obtained by the department under this subsection. That The department may leave that notice may be left at the person's usual place of residence or business. If the owner cannot be located or has no dwelling or place of business in this state, or if the property is obtained as a result of a continuous levy on commissions, wages, or salaries, the department may mail send a notice to the owner's last-known address. That notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property obtained and, in the case of real property, a description with reasonable certainty of the property seized.
324,19 Section 19. 71.91 (7) (b) of the statutes is amended to read:
71.91 (7) (b) The department of revenue may give notice to any employer deriving income having a taxable situs in this state (regardless of whether any such income is exempt from taxation) to the effect that an employee of such the employer is delinquent in a certain amount with respect to state taxes, including penalties, interest, and costs. Such notice may be served by mail or by delivery by an employee of the department of revenue. Upon receipt of such the notice of delinquency, the employer shall withhold from compensation due, or to become due to the employee, the total amount shown by the notice. The department of revenue may direct the employer to withhold part of the amount due the employee each pay period, until the total amount as shown by the notice, plus interest, has been withheld. The employer may not withhold more than 25 percent of the compensation due any the employee for any one pay period, except that, if the employee leaves the employ of the employer or gives notice of his or her the employee's intention to do so, or is discharged for any reason, the employer shall withhold the entire amount otherwise payable to such the employee, or so much thereof as may be necessary to equal the unwithheld balance of the amount shown in the notice of delinquency, plus delinquent interest. In crediting amounts withheld against delinquent taxes of an employee, the department of revenue shall apply amounts withheld in the following order: costs, penalties, delinquent interest, delinquent tax. The “compensation due" any an employee for purposes of determining the 25 percent maximum withholding for any one pay period shall include all wages, salaries, and fees constituting income, including wages, salaries, income advances, or other consideration paid for future services, when paid to an employee, less amounts payable pursuant to a garnishment action with respect to which the employer was served prior to being served with the notice of delinquency and any amounts covered by any irrevocable and previously effective assignment of wages, of which amounts and the facts relating to such assignment the employer shall give notice to the department of revenue within 10 days after service of the notice of delinquency.
324,20 Section 20. 71.91 (7) (h) of the statutes is amended to read:
71.91 (7) (h) The department of revenue may, by written notice served personally or by mail, require any employer, as defined in s. 71.63 (3), to withhold from the compensation due or to become due to any entertainer or entertainment corporation the amount of any delinquent state taxes, including costs, penalties, and interest, shown by the notice. The employer shall send the money withheld to the department of revenue on or before the last day of the month after the month during which an amount was withheld.
324,21 Section 21. 73.03 (73m) of the statutes is created to read:
73.03 (73m) (a) To serve notice in any of the following ways, unless otherwise provided by law:
1. By serving notice as a circuit court summons is served.
2. By certified or registered mail.
3. By regular mail, if the intended recipient admits receipt or there is satisfactory evidence of receipt.
4. By electronic transmission if, before the person receives the electronic transmission, the intended recipient consents to receiving such notices electronically.
(b) Any notice transmitted by the department under par. (a) 4. is considered to be received by the intended recipient on the date that the department electronically transmits the information to the person or electronically notifies the person that the information is available to be accessed by the person. Department records of electronic transmission shall constitute appropriate and sufficient proof of delivery and be admissible in any action or proceeding.
(c) For purposes of this subsection, if the intended recipient has appointed another person or entity to act on the intended recipient's behalf as its agent under a power of attorney, then service upon the agent constitutes service upon the intended recipient.
324,22 Section 22. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
73.0301 (2) (b) 1. b. Mail Send a notice of suspension, revocation, or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation, or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension, or revocation is mailed sent, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation, or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of safety and professional services shall mail send a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail send a notice under this subd. 1. b., and the notice shall indicate that the license holder or applicant may request a hearing under sub. (5) (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.
324,23 Section 23. 73.0302 (2) of the statutes is amended to read:
73.0302 (2) If the department of revenue denies an application or revokes a certificate under sub. (1), the department shall mail send a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is mailed sent, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under s. 73.0301 (5) (a).
324,25 Section 25. 73.09 (5) of the statutes is amended to read:
73.09 (5) Examinations. As provided in subs. (1) and (2), the department of revenue, assisted by the bureau of merit recruitment and selection in the department of administration, shall prepare and administer examinations for each level of certification. Persons A person applying for an examination under this subsection shall submit a $20 examination fee with their the person's application. Certification The department of revenue shall be granted grant certification to each person who passes the examination for that level.
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