LRB-0984/1
MES:jlg:hmh
1999 - 2000 LEGISLATURE
April 9, 1999 - Introduced by Representatives F. Lasee, Ladwig, Urban, Goetsch,
Vrakas, Gunderson, Hoven, Lassa, Suder, Ainsworth, Plouff, Ziegelbauer,
Skindrud, Seratti, Kaufert, Olsen, La Fave, Powers and Montgomery,
cosponsored by Senators Shibilski, Roessler, Cowles, Zien and Panzer.
Referred to Committee on Ways and Means.
AB275,1,3
1An Act to create 73.03 (56) of the statutes;
relating to: requiring the
2department of revenue to prepare and maintain a list of delinquent taxpayer
3accounts and to post on the internet the top 100 names from the list.
Analysis by the Legislative Reference Bureau
This bill requires the department of revenue (DOR) to prepare and maintain a
list of delinquent taxpayer accounts, which are accounts with tax obligations that are
unpaid for more than 90 days after all appeal rights have expired. The list shall
contain the names, addresses, type of tax due and amount of tax due, including
interest and penalties. The bill also requires DOR to create a site on the internet that
contains the top 100 names from the list, and to make available for public inspection
a hard copy that contains the name of every person on the list. DOR is required to
update the internet site and the list on a monthly basis.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB275, s. 1
4Section
1. 73.03 (56) of the statutes is created to read:
AB275,2,95
73.03
(56) To prepare and maintain a list of all persons whose tax obligations
6are unpaid for more than 90 days after all appeal rights have expired, and the 100
1persons from this list who have the greatest amount of delinquent tax obligations
2shall be posted on the internet at a site that is created and maintained by the
3department for this purpose. The internet site shall list the names, addresses, type
4of tax due and amount of tax due, including interest and penalties, for each person
5who has one of the top 100 delinquent taxpayer accounts. A hard copy of the list of
6all delinquent taxpayer accounts shall also be available for public inspection. The
7hard copy list shall also contain the name, address, type of tax due and amount of tax
8due, including interest and penalties, for each person on the list. The department
9shall update the internet site and the hard copy list on a monthly basis.
AB275,2,1211
(1)
This act takes effect on the first day of the 4th month beginning after
12publication.
