AB968, s. 39 23Section 39. 227.41 (3) of the statutes is amended to read:
AB968,21,2524 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with
25the administrative head of the agency or with a member of the agency's policy board.
AB968, s. 40
1Section 40. 227.41 (4) of the statutes is amended to read:
AB968,22,62 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time
3after receipt of a petition pursuant to this section, an agency shall either deny the
4petition in writing or schedule the matter for hearing. If the agency denies the
5petition, it shall promptly notify the person who filed the petition of its decision,
6including a brief statement of the reasons therefor.
AB968, s. 41 7Section 41. 227.41 (5) of the statutes is created to read:
AB968,22,158 227.41 (5) (a) The department of revenue shall, on petition by any interested
9person, or any group or association of interested persons, issue a declaratory ruling
10with respect to the applicability to any person, property, or state of facts of any rule
11or statute enforced by it. Full opportunity for hearing shall be afforded to interested
12parties. A declaratory ruling shall bind the department and all parties to the
13proceedings on the statement of facts alleged, unless it is altered or set aside by the
14tax appeals commission or a court. A ruling, including the denial of the petition, shall
15be subject to review by the tax appeals commission as provided in ch. 73.
AB968,22,1716 (b) A petition under par. (a) shall conform to the requirements under sub. (2)
17and be filed with the secretary of revenue.
AB968,22,2418 (c) No later than 30 days after the day that the secretary of revenue receives
19a petition under this subsection, the department of revenue shall either deny the
20petition in writing or schedule the matter for hearing. The department may deny the
21petition only if the petition fails to comply with the requirements under sub. (2). If
22the department denies the petition, it shall promptly notify the person who filed the
23petition of its decision and include with the notice a brief statement of the reasons
24for denying the petition.
AB968,23,5
1(d) If the department of revenue does not deny the petition, the department
2shall hold a hearing and issue a ruling on the petition no later than 90 days after the
3day that the secretary of revenue receives the petition, unless the deadline is
4extended by written agreement of all parties. Upon agreement of the parties, the
5department may rule on the petition based on facts stipulated by the parties.
AB968, s. 42 6Section 42. 227.485 (2) (a) of the statutes is amended to read:
AB968,23,87 227.485 (2) (a) "Hearing examiner" means the agency , tax appeals commission,
8or hearing examiner conducting the hearing.
AB968, s. 43 9Section 43. 227.485 (3) of the statutes is amended to read:
AB968,23,1610 227.485 (3) In Except as provided under sub. (3m), in any contested case in
11which an individual, a small nonprofit corporation or a small business is the
12prevailing party and submits a motion for costs under this section, the hearing
13examiner shall award the prevailing party the costs incurred in connection with the
14contested case, unless the hearing examiner finds that the state agency which is the
15losing party was substantially justified in taking its position or that special
16circumstances exist that would make the award unjust.
AB968, s. 44 17Section 44. 227.485 (3m) of the statutes is created to read:
AB968,23,2418 227.485 (3m) In any proceeding before the tax appeals commission in which
19the department of revenue is not the prevailing party and the prevailing party
20submits a motion for costs under this section, the tax appeals commission shall
21award the prevailing party the costs incurred in connection with the proceeding
22unless the tax appeals commission determines that the department of revenue was
23substantially justified in taking its position or that special circumstances exist that
24would make the award unjust.
AB968, s. 45 25Section 45. 227.485 (5) of the statutes is amended to read:
AB968,24,13
1227.485 (5) If the hearing examiner awards costs under sub. (3) or (3m), he or
2she shall determine the costs under this subsection, except as modified under sub.
3(4). The decision on the merits of the case shall be placed in a proposed decision and
4submitted under ss. 227.47 and 227.48. The prevailing party shall submit, within
530 days after service of the proposed decision, to the hearing examiner and to the
6state agency which is the losing party an itemized application for fees and other
7expenses, including an itemized statement from any attorney or expert witness
8representing or appearing on behalf of the party stating the actual time expended
9and the rate at which fees and other expenses were computed. The state agency
10which is the losing party has 15 working days from the date of receipt of the
11application to respond in writing to the hearing examiner. The hearing examiner
12shall determine the amount of costs using the criteria specified in s. 814.245 (5) and
13include an order for payment of costs in the final decision.
AB968, s. 46 14Section 46. 227.485 (7) of the statutes is amended to read:
AB968,24,2015 227.485 (7) An individual is not eligible to recover costs under this section if
16the person's properly reported federal adjusted gross income was $150,000 or more
17in each of the 3 calendar years or corresponding fiscal years immediately prior to the
18commencement of the case. This subsection applies whether the person files the tax
19return individually or in combination with a spouse. This subsection does not apply
20to costs awarded under sub. (3m).
AB968, s. 47 21Section 47. 227.485 (10) (intro.) of the statutes is amended to read:
AB968,24,2522 227.485 (10) (intro.) If the examiner finds that the motion under sub. (3) or (3m)
23is frivolous, the examiner may award the state agency all reasonable costs in
24responding to the motion. In order to find a motion to be frivolous, the examiner must
25find one or more of the following:
AB968, s. 48
1Section 48. 803.08 of the statutes is amended to read:
AB968,25,7 2803.08 Class actions. When the question before the court is one of a common
3or general interest of many persons or when the parties are very numerous and it
4may be impracticable to bring them all before the court, one or more may sue or
5defend for the benefit of the whole, except that no claim may be maintained against
6the state or any other party under this section if the relief sought includes the refund
7of or damages associated with a tax administered by the state
.
AB968, s. 49 8Section 49. Initial applicability.
AB968,25,109 (1) The treatment of section 803.08 of the statutes first applies to lawsuits that
10are pending on the effective date of this subsection.
AB968,25,1511 (2) The treatment of sections 71.83 (1) (a) 2. and 3., 73.01 (4) (e) 2., 73.03 (25),
1273.14 (1) to (6) and (8), 77.59 (3m), (4) (a), and (8m), 77.60 (3), (4), and (5), 78.68 (3),
13and 227.485 (3), (3m), and (7) of the statutes first applies to audits, assessments,
14claims for refunds, and actions concerning any appeal that are pending on the
15effective date of this subsection.
AB968,25,2016 (3) The treatment of sections 71.82 (1) (a), (b), and (c) and (2) (a), (b), (c), and
17(d), 71.84 (1) and (2) (a) and (c), 71.90 (1) and (2), 71.91 (6) (d) 1., (e) 3., (f) 5., and (g)
182., 73.14 (7), 77.60 (1) (a) and (b) and (2) (intro.), 77.96 (5), and 78.68 (1) and (2) (intro.)
19of the statutes first applies to audits and assessments that are issued, and claims for
20refunds that are filed, on January 1, 2007.
AB968, s. 50 21Section 50. Effective date.
AB968,25,2322 (1) This act takes effect on the first day of the 2nd month beginning after
23publication.
AB968,25,2424 (End)
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