LRB-3364/1
JK:jld:jf
2009 - 2010 LEGISLATURE
October 15, 2009 - Introduced by Representatives Zipperer, Nygren, Ballweg,
Davis, Gunderson, Gundrum, Huebsch, Kaufert, Kerkman, Kestell, Knodl,
Kramer, LeMahieu, Lothian, Montgomery, Mursau, Murtha, Nerison,
Newcomer, Petersen, Pridemore, Ripp, Spanbauer, Suder, Tauchen, Vos and
Van Roy, cosponsored by Senators Kanavas, Leibham, Darling, Grothman,
Lazich and Schultz. Referred to Committee on Ways and Means.
AB505,1,2
1An Act to create 73.15 of the statutes;
relating to: the Department of Revenue's
2interpretation of the law.
Analysis by the Legislative Reference Bureau
Under this bill, the Department of Revenue may not change its interpretation
of any statute or administrative rule in order to increase state tax revenue unless the
change is required by a change to the statute or administrative rule made by the Tax
Appeals Commission, the courts, or the legislature.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB505, s. 1
3Section
1. 73.15 of the statutes is created to read:
AB505,1,8
473.15 Reinterpretation prohibited. The department of revenue may not
5change its interpretation of any statute or administrative rule in order to increase
6state tax revenue unless the change is required by a change to the statute or
7administrative rule made by the tax appeals commission, the courts, or the
8legislature.
