Tax 1.06 History History: Cr. Register, March, 1966, No. 123, eff. 4-1-66; am. Register, July, 1987, No. 379, eff. 8-1-87; am Register, June, 1990, No. 414, eff. 7-1-90.
Tax 1.10 Tax 1.10 Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and special fuel tax deposit reports.
Tax 1.10(1) (1) Daily processing of documents. Screening and processing of deposit reports, returns, and vouchers shall be done daily on the date received in accordance with specific procedures provided by the department.
Tax 1.10(2) (2)Documents received with proper payment. The depository bank shall inscribe the date received, amount of payment and a consecutively assigned validation number upon each deposit report, return, or voucher. That same information shall be inscribed on the payment. The deposits received and validated for each day shall be combined into a single deposit to the account of the state treasurer. The processed documents shall be kept in sequence within batches for each business day. The batches for each business day shall be sent daily by special courier to the department's revenue accounting section in Madison. A validation tape and batch card shall accompany each batch, and each day's transmittal shall include a separate recapitulation sheet for each tax program. A copy of the combined daily deposit slip shall also be included in each day's transmittal.
Tax 1.10(3) (3)Exceptions. Non-processible documents or remittances, or both, as described in writing to the depository bank by the department's revenue accounting section, shall be exceptions to the treatment provided in sub. (1) and shall not be validated. Instead, they shall be sent to the department's revenue accounting section with the envelopes in which they were received.
Tax 1.10 Note Note: Section Tax 1.10 interprets s. 71.65 (3) (a), Stats.
Tax 1.10 History History: Cr. Register, March, 1975, No. 231, eff. 4-1-75; am. (1) (a) and (b) 4. and (2), Register, September, 1983, No. 333, eff. 10-1-83; renum. (1) and (2) to be (2) and (3) and am. (2) (a), cr. (1), Register, July, 1987, No. 379, eff. 8-1-87; am. (1), (2) (a) and (3), r. (2) (b), Register, June, 1990, No. 414, eff. 7-1-90.
Tax 1.11 Tax 1.11 Requirements for examination of returns.
Tax 1.11(1)(1) Public officer defined. In this section, "public officer" means any person appointed or elected according to law, who has continuous duties, has taken an oath of office and who is responsible for the exercise of some portion of the sovereign power of this state, another state or the United States, in which the public has a concern. One, but not the sole, indicium of responsibility for exercising the sovereign power is the authority to make final policy with regard to those duties of a public officer requiring access to tax files under this section.
Tax 1.11(2) (2)General. The provisions of ss. 70.375 (2) (b), 71.78, 72.06, 77.61 (5), 77.76 (3), 77.79, 78.80 (3) and (4), 139.11 (4), 139.38 (6) and 139.82 (6), Stats., apply to the examination of mining net proceeds, income, franchise, gift, fiduciary, partnership, inheritance, estate, sales and use, county sales and use, withholding, motor fuel, general aviation fuel, special fuel, fermented malt beverage, distilled spirits and wine, cigarette and tobacco product tax returns and tax credit claims. No person may examine or receive information from a tax return or tax credit claim unless specifically authorized to do so by the appropriate statute.
Tax 1.11(3) (3)Persons who may examine returns.
Tax 1.11(3)(a)(a) Public officers of the federal government or other state governments. No information may be divulged to a public officer of the federal government or another state government or the authorized agents of the officer under the provisions specified in sub. (2) unless the information requested is necessary in the administration of the tax laws of the government; the government accords similar rights of examination or information to the Wisconsin department of revenue; the government has entered into an agreement with the department for the disclosure or exchange of information; and the public officer first complies with all of the following:
Tax 1.11(3)(a)1. 1. Specifies in writing the purpose for each requested examination, the statutory or other authority showing the duties of the office and the relation of the purpose to the duties of the office.
Tax 1.11(3)(a)2. 2. Specifies in writing the name, address and title of the agent authorized to examine tax returns.
Tax 1.11(3)(a)3. 3. Provides evidence that he or she is a public officer.
Tax 1.11(3)(b) (b) Members of the joint, senate or assembly committee on legislative organization.
Tax 1.11(3)(b)1.1. No information may be divulged to members of the joint committee on legislative organization, senate committee on organization or assembly committee on organization, or to any agent of these committees under the provisions specified in sub. (2) unless all of the following requirements are first complied with:
Tax 1.11(3)(b)1.a. a. Specification in writing of the purpose for each requested examination and the relation of the purpose to the official duties of the committee requesting the examination of tax returns.
Tax 1.11(3)(b)1.b. b. Specification in writing of the name, address and title of the committee member or agent authorized to examine tax returns.
Tax 1.11(3)(b)1.c. c. Certification by the chairperson of the committee that the committee, by a majority vote of a quorum of its members, has approved the requested examination of tax returns by the committee member or agent.
Tax 1.11(3)(b)2. 2. Sales and use tax returns may not be examined by the joint committee on legislative organization.
Tax 1.11(3)(c) (c) Attorney general or department of justice employees. No information may be divulged to the attorney general or department of justice employees under the provisions specified in sub. (2) unless all of the following requirements are first complied with:
Tax 1.11(3)(c)1. 1. The attorney general shall specify in writing the purpose for each requested examination, the statutory authority or other authority showing the duties of the office and the relation of the purpose to the duties of the office.
Tax 1.11(3)(c)2. 2. Each requested examination by a department of justice employee shall include the data in par. (c) 1. and an authorization identifying the employee by name, address and title. The authorization shall be signed and approved by the attorney general on whose behalf the department of justice employee is acting.
Tax 1.11(3)(d) (d) District attorneys. No information may be divulged to district attorneys under the provisions specified in sub. (2) unless the following requirements are first complied with:
Tax 1.11(3)(d)1. 1. The tax information to be examined by the district attorney is for use in preparation for a judicial proceeding or an investigation which may result in a judicial proceeding involving any of the taxes or tax credits referred to in sub. (2) and one of the following applies:
Tax 1.11(3)(d)1.a. a. The taxpayer is or may be a party to the proceeding.
Tax 1.11(3)(d)1.b. b. The treatment of an item reflected in the tax information is or may be related to the resolution of an issue in the proceeding or investigation.
Tax 1.11(3)(d)1.c. c. The tax information relates or may relate to a transactional relationship between the taxpayer and a person who is or may be a party to the proceeding which affects or may affect the resolution of an issue in the proceeding or investigation.
Tax 1.11(3)(d)2. 2. The district attorney specifies in writing the purpose for each requested examination, the statutory or other authority showing the duties of the office and the relation of the purpose to the duties of the office.
Tax 1.11(3)(e) (e) Employees of this state. No information may be divulged to employees of this state under the provisions specified in sub. (2) unless all of the following requirements are first complied with:
Tax 1.11(3)(e)1. 1. The public officer of the department, division, bureau, board or commission of this state specifies in writing the purpose for each requested examination, the statutory or other authority showing the duties of the office and the relation of the purpose to the duties of the office, and the name, address and title of the employee of this state authorized to examine returns.
Tax 1.11(3)(e)2. 2. The department of revenue deems the examination necessary for the employee to perform his or her duties under contracts or agreements between the department of revenue and the department, division, bureau, board or commission of this state relating to the administration of tax laws or child support enforcement under s. 49.22, Stats.
Tax 1.11(3)(f) (f) Taxpayers and spouses or former spouses of taxpayers.
Tax 1.11(3)(f)1.1. No information may be divulged to a taxpayer under the provisions specified in sub. (2) unless the taxpayer, an officer of the taxpayer corporation or the authorized representative of the taxpayer provides appropriate identification.
Tax 1.11(3)(f)2. 2. No income tax information may be divulged to a taxpayer's spouse or former spouse under the provisions specified in sub. (2) except in the following cases:
Tax 1.11(3)(f)2.a. a. In the case of a joint income tax return, the spouse or former spouse signed the joint return.
Tax 1.11(3)(f)2.b. b. In the case of a separate income tax return, for the 1986 tax year and thereafter, the spouse or former spouse shows that the spouse or former spouse may be liable, or the spouse's or former spouse's property is subject to collection, for a delinquency relating to the tax return requested to be examined.
Tax 1.11(3)(f)2.c. c. In the case of a combined income tax return, for the 1985 tax year and prior tax years, the spouse or former spouse signed the combined return.
Tax 1.11(3)(g) (g) Persons designated by court order. No information may be divulged to a person designated by a court order under the provisions specified in sub. (2) unless all of the following requirements are first complied with:
Tax 1.11(3)(g)1. 1. The person serves a copy of the court order signed by a judge of a court of record on the custodian of files.
Tax 1.11(3)(g)2. 2. The order recites that the information contained in the tax return requested to be examined is relevant to the pending action for which the order is issued.
Tax 1.11(4) (4)Special situations.
Tax 1.11(4)(a)(a) Board of arbitration. A member of the board of arbitration established under s. 71.10 (7), Stats., or a consultant under joint contract with the states of Minnesota and Wisconsin may examine income tax returns for purposes of determining the reciprocity loss to which either state is entitled.
Tax 1.11(4)(b) (b) Commissioner of insurance. The office of the commissioner of insurance may request and receive a list of names and addresses of persons who indicate they are self-insurers on their annual withholding reports. The office of the commissioner of insurance may not examine tax returns of persons appearing on the list.
Tax 1.11(4)(c) (c) Legislative fiscal bureau. Employees of the legislative fiscal bureau, to the extent the department deems the examination necessary to perform their duties under contracts or agreements between the department of revenue and the legislative fiscal bureau relating to the review and analysis of tax policy and state revenue collections, may examine tax returns under the provisions specified in sub. (2), except state and county sales and use tax returns.
Tax 1.11(4)(d) (d) Lottery division. The administrator of the lottery may request examination of tax returns for the purpose of withholding delinquent Wisconsin taxes, child support, and other debts owing this state.
Tax 1.11(4)(e) (e) Wisconsin economic development corporation. The chief executive officer of the Wisconsin economic development corporation and employees of the corporation may examine tax returns, except state and county sales and use tax returns, under the provisions specified in sub. (2), to the extent necessary to administer the development zone program under subch. II of ch. 238, Stats.
Tax 1.11(4)(f) (f) Refund setoffs. The department may supply the address of a debtor to an agency certifying a debt of the debtor under the refund setoff provisions of s. 71.93, Stats.
Tax 1.11(4)(g) (g) Successor, guarantor or surety. Any person against whom the department asserts liability under ch. 77, Stats., may examine the related sales and use tax returns.
Tax 1.11(4)(h) (h) Agreements. The department may, when satisfied that the restrictions imposed under sub. (2) will be adequately safeguarded and a beneficial tax purpose is demonstrated, enter into agreements with governmental officials whereby information is disclosed or exchanged. In these instances, the requirements of this section may be modified in the discretion of the department.
Tax 1.11(5) (5)Form of request.
Tax 1.11(5)(a)(a) With each requested examination under subs. (3) and (4), there shall also be submitted in writing or by other means as approved by the department all of the following:
Tax 1.11(5)(a)1. 1. The name and address of each taxpayer whose return is requested.
Tax 1.11(5)(a)2. 2. The type of tax return or tax credit claim, such as mining net proceeds, income, franchise, gift, homestead credit, or sales and use tax.
Tax 1.11(5)(a)3. 3. The taxable period.
Tax 1.11(5)(a)4. 4. The taxpayer's social security number, if available, in the case of returns relating to individuals.
Tax 1.11(5)(a)5. 5. In the case of a request by a public officer, a statement indicating that the authorized agent understands the provisions specified in sub. (2) and that any persons who use or permit the use of any information directly or indirectly so obtained beyond the duties imposed upon them by law or by the duties of their office shall be deemed in violation of the provisions specified in sub. (2).
Tax 1.11(5)(b) (b) The information required to be submitted to the department under sub. (5) (a) shall be submitted on forms provided by the department and shall be open to inspection by the public for a period of 2 years from the date the information is filed with the department. If a public officer, the attorney general or a district attorney responsible for enforcement of the criminal laws, in the statement required under sub. (3), declares that a return is being examined for the purpose of a criminal investigation, the department shall accept that declaration as prima facie evidence of the fact that making the knowledge public would result in harm to the public interest which outweighs any benefit that would result from making it public, and the department shall not make the knowledge public for a period of 30 days from the date of filing the statement.
Tax 1.11 Note Note: Section Tax 1.11 interprets ss. 70.375 (2) (b), 71.78, 72.06, 77.61 (5), 77.76 (3), 77.79, 78.80 (3) and (4), 139.11 (4), 139.38 (6) and 139.82 (6), Stats.
Tax 1.11 History History: Cr. Register, August, 1975, No. 236, eff. 9-1-75; am. (4) and cr. (5), Register, January, 1976, No. 241, eff. 2-1-76; emerg. cr. (9), eff. 12-31-78; am. (1) (intro.) and (a) and (2), r. (1) (b), renum. (1) (c) to be (1) (b) and am., renum. (3) to (5) to be (6) to (8) and am. (7) and (8), cr. (3) to (5), Register, January, 1979, No. 277, eff. 2-1-79; cr. (9), Register, March, 1979, No. 279, eff. 4-1-79; am. (1) (intro.) and (b), (4) (a), r. (9), Register, July, 1981, No. 307, eff. 8-1-81; am. (1) (b), (2) (c), (3) (c), (4) (a) and (c) and (5) (b), Register, June, 1983, No. 330, eff. 7-1-83; am. (5) (intro.) and (d), Register, September, 1983, No. 333, eff. 10-1-83; r. and recr. Register, January, 1991, No. 421, eff. 2-1-91; correction in (3) (e) made under s. 13.93 (2m) (b) 7., Stats., Register, September, 1999, No. 525; CR 12-011: r. and recr. (4) (e) Register July 2012 No. 679, eff. 8-1-12; CR 13-012: am. (4) (d) Register August 2013 No. 692, eff. 9-1-13.
Tax 1.12 Tax 1.12 Electronic funds transfer.
Tax 1.12(1) (1) Scope. This section applies to any person who is required to or elects to pay or deposit taxes, fees, or other amounts by electronic funds transfer, or "EFT."
Tax 1.12(2) (2)Purpose. The purpose of this section is to specify which taxes, fees, and other amounts are required to be paid or deposited using the EFT payment method, to provide that certain persons not required to use the EFT payment method may elect to do so and to explain the procedures for using EFT.
Tax 1.12(3) (3)Definitions. In this section:
Tax 1.12(3)(a) (a) "ACH" means automated clearing house, a central clearing facility operated by a federal reserve bank or a private sector organization on behalf of depository financial institutions in which depository financial institutions transmit or receive ACH entries.
Tax 1.12(3)(b) (b) "ACH credit" means the EFT payment option in which the payer initiates the transfer of funds by authorizing the payer's financial institution to transfer the payment amount to the department's depository bank.
Tax 1.12(3)(c) (c) "ACH debit" means the EFT payment option in which the payer initiates the transfer of funds by authorizing the department's depository bank to transfer the payment amount from the payer's account.
Tax 1.12(3)(cg) (cg) "Combined group" has the meaning given in s. 71.255 (1) (a), Stats.
Tax 1.12(3)(cr) (cr) "Confirmation number" means a character code uniquely identifying the successful completion of an EFT transaction.
Tax 1.12(3)(d) (d) "Electronic funds transfer" or "EFT" means any transfer of funds initiated through a terminal, telephone, or computer authorizing a financial institution to debit or credit an account on the requested settlement date.
Tax 1.12 Note Note: The EFT payment method allows funds to be transferred electronically from the payer's financial institution to the department's depository bank eliminating the need to prepare and process a paper check.
Tax 1.12(3)(e) (e) "Entry" means an electronic item representing the transfer of funds in the ACH system.
Tax 1.12(3)(f) (f) "Financial institution" means any bank, savings and loan, credit union, industrial bank or other institution organized under either national or state banking laws capable of both accepting deposits and making loans.
Tax 1.12(3)(fm) (fm) "Pass-through entity" has the meaning given in s. 71.775 (1) (b), Stats.
Tax 1.12(3)(g) (g) "Payer" means any person who is required to or elects to pay or deposit taxes, fees, or other amounts by electronic funds transfer.
Tax 1.12(3)(h) (h) "Settle" or "settlement" means to transfer funds, or a transfer of funds, between two parties in cash or negotiable items or on the books of a mutual depository to complete one or more prior transactions and made subject to a final accounting.
Tax 1.12(3)(i) (i) "Settlement date" means the date on which an exchange of funds with respect to an entry or entries is reflected on the books of the department's depository bank.
Tax 1.12(3)(j) (j) "Trace number" means a character code uniquely identifying each ACH entry.
Tax 1.12(4) (4)Requirement or election to use EFT.
Tax 1.12(4)(a)(a) Except as provided in sub. (9), the department requires the taxes, fees, and other amounts described in subds. 1. to 18. be paid or deposited using the EFT payment method. The following taxes, fees, and other amounts are included in the EFT payment requirement:
Tax 1.12(4)(a)1. 1. Corporate income and franchise tax estimated tax payments and tax due with the tax return when the net tax less refundable credits on the prior year's tax return was $1,000 or more. For a combined group or combined group member, "prior year's tax return" means the prior year's tax return of the designated agent.
Tax 1.12(4)(a)2. 2. Income tax withholding payments when the required deposits were $300 or more in the prior calendar year.
Tax 1.12(4)(a)3. 3. General, county, and stadium sales and use tax when the aggregate amount due in the prior calendar year was $300 or more.
Tax 1.12 Note Note: See s. Tax 11.001 (2) (d) for the definition of stadium tax.
Tax 1.12(4)(a)4. 4. Fermented malt beverages tax when the tax due after the adjustment for any overpayment or additional amount due for a previous period was $1,000 or more in the prior calendar year.
Tax 1.12(4)(a)5. 5. Liquor or "distilled spirits and wine" tax and administrative fee when the aggregate net amount of tax and fee due in the prior calendar year was $1,000 or more.
Tax 1.12(4)(a)6. 6. Cigarette tax when the net tax due before printing and shipping costs was $1,000 or more in the prior calendar year.
Tax 1.12(4)(a)7. 7. Tobacco products tax when the tax due in the prior calendar year was $1,000 or more.
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