(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:
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.
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:
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.
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
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.
In the case of a joint income tax return, the spouse or former spouse signed the joint return.
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.
The person serves a copy of the court order signed by a judge of a court of record on the custodian of files.
(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.
(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.
(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.
(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
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.
With each requested examination under subs. (3)
, there shall also be submitted in writing or by other means as approved by the department all of the following:
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 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.
Electronic funds transfer. Tax 1.12(1)
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."
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.
"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.
"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.
"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.
"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.
"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.
"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.
"Trace number" means a character code uniquely identifying each ACH entry.
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.
Income tax withholding payments when the required deposits were $300 or more in the prior calendar year.
Cigarette tax when the net tax due before printing and shipping costs was $1,000 or more in the prior calendar year.
Tobacco products tax when the tax due in the prior calendar year was $1,000 or more.
General aviation fuel tax when the tax due in the prior calendar year was $1,000 or more.
Motor vehicle fuel tax and petroleum inspection fee when the aggregate amount due in the prior calendar year was $1,000 or more.
Installment agreement payments on overdue tax accounts, if at least one of the following requirements is met:
Local exposition tax when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3.
Premier resort area tax when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3.
Rental vehicle fee when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3.
Dry cleaning facility fee when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3.
The payer shall initiate ACH debit transfers before 4:00 p.m. central standard time or central daylight savings time, as applicable, on or before the last business day prior to the prescribed due date of the payment in order for the payment to have a settlement date on or before the prescribed due date.
A payer shall initiate ACH credit transfers through the payer's financial institution following directions specific to that financial institution.
ACH debit transfers shall occur at no cost to the payer.
Payers using ACH credit transfers are liable for any fees charged by the payer's financial institution.
(7) Evidence of EFT payment.
A payer receives a trace number or confirmation number for each EFT transaction. The trace number or confirmation number given to the payer during the EFT transaction and included as part of the ACH entry is the payer's confirmation of payment or deposit and shall provide proof of the date and amount of the payment or deposit.
In order for EFT payments and deposits to be considered received on or before the prescribed due date, EFT payments or deposits shall have a settlement date on or before the prescribed due date, or the revised due date as provided in par. (c)
, of the payment or deposit.
Payments or deposits made by EFT with a settlement date later than the prescribed due date or revised due date of the payment or deposit shall be considered late and shall be subject to all applicable late fees, penalties and interest.
Tax 1.12 Note
See s. Tax 2.67 (4)
for rules applicable to a combined group with respect to late fees, penalties, and interest.
Tax 1.12 Note
Form EFT-102 should be e-mailed to DORWaiverRequest@revenue.wi.gov
, faxed to (608) 267-1030, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison, WI 53708-8949. Form EFT-102 may be obtained at http://www.revenue.wi.gov/html/formpub.html
, under either "Tax Return Information" or "Tax Return Guidelines."
Clearly indicates why the requirement causes an undue hardship.
Is current in all return and report filings and tax payments.
Unusual circumstances which may prevent the payer from using the EFT method.
Tax 1.12 Annotation
Examples: Examples of unusual circumstances include:
Tax 1.12 Note
1) The person does not have access to a telephone or computer.
Tax 1.12 Note
2) The person is physically unable to use a telephone or computer.
Any other factor which the secretary determines is pertinent.
Tax 1.12 Note
Section Tax 1.12
interprets ss. 71.01 (8r)
, 71.255 (7) (b)
, 71.42 (3m)
, 71.63 (1m)
, 71.65 (3) (a)
, 77.58 (1m)
, 77.61 (14)
, 77.96 (5m)
, 78.12 (5)
, 78.55 (5m)
, 139.01 (5m)
, 139.30 (8m)
and 139.75 (5m)
Inspect confidential information, e.g., tax returns and audit reports.
Receive notices, assessments, determinations, redeterminations, tax forms, billings, refunds, communications and correspondence containing confidential information.
Execute a waiver to extend the statutory period for assessment or collection of a tax.
Execute any other waivers or agreements in behalf of the taxpayer.
The power of attorney requirement applies to income, franchise, alternative minimum, withholding, gift, sales and use, county sales and use, inheritance, estate, motor fuel, general aviation fuel, special fuel, fermented malt beverage, intoxicating liquor, cigarette and tobacco products tax matters of individuals, partnerships and corporations, including (S) corporations, and homestead and farmland preservation credit matters.
A power of attorney or other written authorization executed by a designated agent of a combined group is considered executed by each member of the combined group with respect to combined returns within the scope of the power of attorney or other written authorization.
One power of attorney form shall be filed with the Wisconsin department of revenue, with one additional copy for each additional tax matter.
Power of attorney forms are available
from the Wisconsin department of revenue's web site or from any Wisconsin department of revenue office. The Wisconsin form, Form A-222, is similar to the federal power of attorney form, Form 2848.
Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted the taxpayer's representative, the Wisconsin tax matters, e.g., income, sales, or gift tax, covered and the tax year or period to which it relates.
Tax 1.13 Note
Forms may be obtained from the department of revenue's web site at www.revenue.wi.gov
Tax 1.13 History
Cr. Register, February, 1978, No. 266
, eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333
, eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379
, eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410
, eff. 3-1-90; CR 10-095
: cr. (1) (c), am. (4) (a) Register November 2010 No. 659
, eff. 12-1-10.
Petition for redetermination. Tax 1.14(3)(b)
In lieu of being received by the department or at a destination prescribed by the department, a petition for redetermination may be received at a destination prescribed by the department of administration if the petition for redetermination relates to a notice of additional assessment, reduced credit, refund or refund denial of income, franchise, withholding, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax, homestead, farmland preservation or other credit or state rental vehicle fee.
Tax 1.14(4)(a)(a) Deposit.
Any person who files a petition for redetermination may elect to deposit the amount of additional assessment, including interest and penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. Any deposited amount that is later refunded shall bear interest at the statutory rate.
(5) Informal conference.
A taxpayer may request in a petition for redetermination or at any time before the department has acted on the petition, an informal conference at which the facts and issues involved in the assessment or determination may be discussed. The conference shall be held at a time and place determined by the department.
(7) Combined groups.
To the extent a notice of additional assessment of income or franchise tax, or any other notice under sub. (1)
, results from amounts required to be included in a combined return under s. 71.255
, Stats., any act described in this section which is executed by the designated agent of the combined group is considered an act executed by all members of the combined group.
Enforcement of rules and guidelines as they apply to a small business. Tax 1.15(1)
This section discloses the discretion that the department will follow in the enforcement of rules and guidelines as they apply to a small business.