December 7, 2015 - Introduced by Senators Marklein and Gudex, cosponsored by
Representatives Novak, Loudenbeck, Murphy, E. Brooks, Katsma, Knodl
and Horlacher. Referred to Committee on Revenue, Financial Institutions,
and Rural Issues.
SB440,2,3 1An Act to repeal 76.02 (7) and subchapter V of chapter 76 [precedes 76.90]; to
2renumber and amend
71.05 (6) (b) 50., 71.26 (3) (ym), 71.34 (1k) (n) and 71.45
3(2) (a) 19.; to amend 20.913 (1) (b), 71.04 (4) (intro.), 71.04 (8) (c), 71.13 (2) (a)
43., 71.13 (2) (b), 71.17 (3) (intro.), 71.25 (6) (intro.), 71.25 (10) (c), 71.26 (2) (b)
510. d., 71.26 (3) (f), 71.63 (3) (c), 71.78 (1), 71.78 (2), 71.78 (4) (o), 73.01 (4) (a),
673.01 (5) (a), 73.03 (50) (d), 73.09 (2), 73.09 (4) (b), 73.09 (7) (a), 74.23 (1) (a) 2.,
774.25 (1) (a) 2., 74.25 (1) (a) 3., 74.30 (1) (b), 74.30 (1) (c), 76.01, 76.02 (2), 76.04
8(1), 76.07 (1), 76.07 (2), 76.13 (1), 77.255, 77.52 (7), 77.54 (61) (intro.), 77.59 (3),
977.59 (4), 77.61 (11), 77.65 (2) (g), 77.71 (2), 77.71 (4), 78.80 (3), 139.11 (4) (a),
10139.11 (4) (b) (intro.), 139.38 (6), 139.82 (6) and 227.03 (1); and to create 71.01
11(6) (j) 3. g., 71.01 (6) (j) 3. h., 71.05 (6) (b) 50. b., 71.22 (4) (j) 3. g., 71.22 (4) (j)
123. h., 71.22 (4m) (j) 3. g., 71.22 (4m) (j) 3. h., 71.26 (3) (ym) 2., 71.34 (1g) (j) 3.
13g., 71.34 (1g) (j) 3. h., 71.34 (1k) (n) 2., 71.42 (2) (j) 3. g., 71.42 (2) (j) 3. h., 71.45
14(2) (a) 19. b., 71.78 (4) (t), 76.30 (2) (j), 77.61 (5) (b) 13., 77.71 (5), 77.73 (2m),

178.005 (13d), 78.39 (5f), 78.55 (5p), 78.64 (4), 139.01 (5p), 139.30 (8p), 139.75
2(5p) and 168.01 (2s) of the statutes; relating to: tax administration technical
3changes.
Analysis by the Legislative Reference Bureau
This bill makes technical changes to current law regarding tax administration,
including all of the following:
1. The bill provides a definition for "person" for purposes of administering
petroleum products inspections and the taxes imposed on motor vehicle fuel,
alternate fuel, general aviation fuel, beverages, cigarettes, and tobacco products.
The bill defines "person" to include any individual, sole proprietorship, partnership,
limited liability company, corporation, or association. In addition, the bill specifies
that a single-owner entity that is disregarded as a separate entity for income tax
purposes is disregarded as a separate entity for purposes of administering the
petroleum products inspections and the various taxes.
2. The bill allows a local assessor to receive information from the Department
of Revenue (DOR) regarding utility property located in a taxing jurisdiction so that
the assessor may determine whether the property is subject to the state imposed
license fees or to local property taxes.
3. The bill removes obsolete references to the transitional adjustment fee, the
gift tax, the woodland tax, and the license fees imposed on sleeping car companies
and express companies.
4. The bill eliminates the requirement that a person who receives a conveyance
of real property upon the death of the property owner file a real estate transfer fee
return. Current law exempts such a conveyance from the real estate transfer fee.
5. The bill allows a person who has a material interest in a property to examine
a tax warrant issued for that property in order to obtain the outstanding liability
secured by the tax warrant.
6. The bill makes technical changes to county and special district sales and use
taxes imposed on the lease or rental of motor vehicles, boats, recreational vehicles,
and aircraft in order to comply with provisions of the multistate Streamlined Sales
and Use Tax Agreement.
7. The bill allows the secretary of DOR to revoke or suspend an assessor's
certification and to require an assessor to take corrective action in order to avoid the
revocation or suspension of his or her certification. The bill also requires that an
assessor whose certification has expired may be recertified if the assessor has
attended at least four of the previous five annual assessor meetings called by DOR
and has fulfilled all of the continuing education requirements determined by the
department. In addition, DOR may revoke an assessor's certification if the assessor
fails to attend more than one annual meeting or fails to meet all of the continuing
education requirements.

8. The bill adopts, for state income tax purposes, changes made to the federal
Internal Revenue Code that allow an income exclusion for amounts paid by the
federal Department of Justice for survivor's or disability benefits for injuries
sustained in the line of duty and penalty-free withdrawals from government
retirement plans by federal law enforcement officers, firefighters, and air traffic
controllers who are over the age of 50.
For further information see the state and local 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:
SB440,1 1Section 1. 20.913 (1) (b) of the statutes is amended to read:
SB440,3,52 20.913 (1) (b) Excess tax payments. Taxes collected in excess of lawful taxation,
3when claims therefor have been established as provided in ss. 71.30 (4), 71.74 (13),
471.75, 71.89 (1), 72.24, 74.35, 74.37, 76.13 (3), 76.39, 76.84, 76.91, 78.19, 78.20, 78.68
5(10), 78.75, 78.80 (1m), 139.092, 139.25 (1), 139.36, 139.365 and 139.39 (4).
SB440,2 6Section 2. 71.01 (6) (j) 3. g. of the statutes is created to read:
SB440,3,77 71.01 (6) (j) 3. g. P.L. 114-14.
SB440,3 8Section 3. 71.01 (6) (j) 3. h. of the statutes is created to read:
SB440,3,99 71.01 (6) (j) 3. h. P.L. 114-26.
SB440,4 10Section 4. 71.04 (4) (intro.) of the statutes is amended to read:
SB440,4,911 71.04 (4) Nonresident allocation and apportionment formula. (intro.)
12Nonresident individuals and nonresident estates and trusts engaged in business
13within and without the state shall be taxed only on such income as is derived from
14business transacted and property located within the state. The amount of such
15income attributable to Wisconsin may be determined by an allocation and separate
16accounting thereof, when the business of such nonresident individual or nonresident
17estate or trust within the state is not an integral part of a unitary business, but the
18department of revenue may permit an allocation and separate accounting in any case

1in which it is satisfied that the use of such method will properly reflect the income
2taxable by this state. In all cases in which allocation and separate accounting is not
3permissible, the determination shall be made in the following manner: for all
4businesses except air carriers, financial organizations, telecommunications
5companies, pipeline companies, public utilities, railroads, sleeping car companies
6and car line companies there shall first be deducted from the total net income of the
7taxpayer the part thereof (less related expenses, if any) that follows the situs of the
8property or the residence of the recipient. The remaining net income shall be
9apportioned to this state by use of the following:
SB440,5 10Section 5. 71.04 (8) (c) of the statutes is amended to read:
SB440,4,1611 71.04 (8) (c) The net business income of railroads, sleeping car companies, car
12line companies, pipeline companies, financial organizations, telecommunications
13companies, air carriers, and public utilities requiring apportionment shall be
14apportioned pursuant to rules of the department of revenue, but the income taxed
15is limited to the income derived from business transacted and property located
16within the state.
SB440,6 17Section 6. 71.05 (6) (b) 50. of the statutes is renumbered 71.05 (6) (b) 50. a. and
18amended to read:
SB440,4,2519 71.05 (6) (b) 50. a. Starting Except as provided in subd. 50. b., starting with the
20first taxable year beginning after December 31, 2013, and for each of the next 4
21taxable years, 20 percent of the amount determined by subtracting the combined
22federal adjusted basis of all depreciated or amortized assets as of the last day of the
23taxable year beginning in 2013 that are also being depreciated or amortized for
24Wisconsin from the combined Wisconsin adjusted basis of those assets on the same
25day.
SB440,7
1Section 7. 71.05 (6) (b) 50. b. of the statutes is created to read:
SB440,5,62 71.05 (6) (b) 50. b. If any taxable year for which the modification under subd.
350. a. is required is a fractional year under s. 71.03 (3), the difference between the
4modification allowed for the fractional year and the modification allowed for the
512-month taxable year shall be a modification for the first taxable year beginning
6after December 31, 2018.
SB440,8 7Section 8. 71.13 (2) (a) 3. of the statutes is amended to read:
SB440,5,98 71.13 (2) (a) 3. Gift tax returns or reports, sales Sales and use tax returns, and
9withholding returns or reports that were required to be filed, if not previously filed.
SB440,9 10Section 9. 71.13 (2) (b) of the statutes is amended to read:
SB440,5,2411 71.13 (2) (b) Upon receipt of the returns described in par. (a), the department
12shall immediately determine the amount of taxes including interest, penalties, and
13costs to be payable, as well as any delinquent income, withholding, sales, and use,
14and gift
taxes, penalties, interest, and costs due, and shall certify those amounts to
15the court. The court shall then enter an order directing the personal representative
16or trustee to pay the amounts found to be due by the department and take the
17department's receipt for the amount paid. The receipt shall be evidence of the
18payment and shall be filed with the court before a final distribution of the estate or
19trust is ordered and the personal representative or trustee is discharged. The filing
20of the receipt shall in no manner affect the obligation of the personal representative
21or trustee to file income, sales, and withholding returns covering transactions
22reportable during the final taxable year of the estate or trust and to pay income,
23sales, use and withholding taxes, penalties, interest, and costs due as the result of
24such transactions.
SB440,10 25Section 10. 71.17 (3) (intro.) of the statutes is amended to read:
SB440,6,6
171.17 (3) Liability for payment of taxes due from decedent. (intro.) Any
2income, withholding, sales, or use, or gift taxes, penalties, interest, and costs found
3to be due from a decedent, an estate, or a trust for any of the years open to assessment
4under s. 71.77 and any delinquent income, withholding, sales, or use, or gift taxes,
5penalties, interest, and costs found to be due shall be assessed against and paid by
6one of the following:
SB440,11 7Section 11. 71.22 (4) (j) 3. g. of the statutes is created to read:
SB440,6,88 71.22 (4) (j) 3. g. P.L. 114-14.
SB440,12 9Section 12. 71.22 (4) (j) 3. h. of the statutes is created to read:
SB440,6,1010 71.22 (4) (j) 3. h. P.L. 114-26.
SB440,13 11Section 13. 71.22 (4m) (j) 3. g. of the statutes is created to read:
SB440,6,1212 71.22 (4m) (j) 3. g. P.L. 114-14.
SB440,14 13Section 14. 71.22 (4m) (j) 3. h. of the statutes is created to read:
SB440,6,1414 71.22 (4m) (j) 3. h. P.L. 114-26.
SB440,15 15Section 15. 71.25 (6) (intro.) of the statutes is amended to read:
SB440,7,716 71.25 (6) Allocation and separate accounting and apportionment formula.
17(intro.) Corporations engaged in business within and without the state shall be taxed
18only on such income as is derived from business transacted and property located
19within the state. The amount of such income attributable to Wisconsin may be
20determined by an allocation and separate accounting thereof, when the business of
21such corporation within the state is not an integral part of a unitary business, but
22the department of revenue may permit an allocation and separate accounting in any
23case in which it is satisfied that the use of such method will properly reflect the
24income taxable by this state. In all cases in which allocation and separate accounting
25is not permissible, the determination shall be made in the following manner: for all

1businesses except air carriers, financial organizations, telecommunications
2companies, pipeline companies, public utilities, railroads, sleeping car companies,
3car line companies and corporations or associations that are subject to a tax on
4unrelated business income under s. 71.26 (1) (a) there shall first be deducted from
5the total net income of the taxpayer the part thereof (less related expenses, if any)
6that follows the situs of the property or the residence of the recipient. The remaining
7net income shall be apportioned to this state by use of the following:
SB440,16 8Section 16. 71.25 (10) (c) of the statutes is amended to read:
SB440,7,149 71.25 (10) (c) The net business income of railroads, sleeping car companies, car
10line companies, pipeline companies, financial organizations, telecommunications
11companies, air carriers, and public utilities requiring apportionment shall be
12apportioned pursuant to rules of the department of revenue, but the income taxed
13is limited to the income derived from business transacted and property located
14within the state.
SB440,17 15Section 17. 71.26 (2) (b) 10. d. of the statutes, as created by 2015 Wisconsin
16Act 55
, is amended to read:
SB440,7,2217 71.26 (2) (b) 10. d. For purposes of subd. 10. a., "Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2013, except that "Internal Revenue Code" includes the provisions of
20P.L. 113-97, P.L. 113-159, P.L. 113-168, section 302901 of P.L. 113-287, sections 171,
21172, and 201 to 221 of P.L. 113-295, and sections 102, 105, and 207 of division B of
22P.L. 113-295, P.L. 114-14, and P.L. 114-26.
SB440,18 23Section 18. 71.26 (3) (f) of the statutes is amended to read:
SB440,8,224 71.26 (3) (f) Section 164 (a) is modified so that foreign taxes are not deductible
25unless the income on which the tax is based is taxable under this chapter and so that

1gross receipts taxes assessed in lieu of property taxes, the license fee under s. 76.28
2and the taxes under ss. 70.375, and 76.81 and 76.91 are deductible.
SB440,19 3Section 19. 71.26 (3) (ym) of the statutes is renumbered 71.26 (3) (ym) 1. and
4amended to read:
SB440,8,115 71.26 (3) (ym) 1. Starting Except as provided in subd. 2., starting with the first
6taxable year beginning after December 31, 2013, and for each of the next 4 taxable
7years, a corporation shall subtract 20 percent of the amount determined by
8subtracting the combined federal adjusted basis of all depreciated or amortized
9assets as of the last day of the taxable year beginning in 2013 that are also being
10depreciated or amortized for Wisconsin from the combined Wisconsin adjusted basis
11of those assets on the same day.
SB440,20 12Section 20. 71.26 (3) (ym) 2. of the statutes is created to read:
SB440,8,1713 71.26 (3) (ym) 2. If any taxable year for which the modification under subd. 1.
14is required is a fractional year under s. 71.24 (6) (c), the difference between the
15modification allowed for the fractional year and the modification allowed for the
1612-month taxable year shall be a modification for the first taxable year beginning
17after December 31, 2018.
SB440,21 18Section 21. 71.34 (1g) (j) 3. g. of the statutes is created to read:
SB440,8,1919 71.34 (1g) (j) 3. g. P.L. 114-14.
SB440,22 20Section 22. 71.34 (1g) (j) 3. h. of the statutes is created to read:
SB440,8,2121 71.34 (1g) (j) 3. h. P.L. 114-26.
SB440,23 22Section 23. 71.34 (1k) (n) of the statutes is renumbered 71.34 (1k) (n) 1. and
23amended to read:
SB440,9,524 71.34 (1k) (n) 1. Starting Except as provided in subd. 2., starting with the first
25taxable year beginning after December 31, 2013, and for each of the next 4 taxable

1years, a subtraction shall be made in an amount equal to 20 percent of the amount
2determined by subtracting the combined federal adjusted basis of all depreciated or
3amortized assets as of the last day of the taxable year beginning in 2013 that are also
4being depreciated or amortized for Wisconsin from the combined Wisconsin adjusted
5basis of those assets on the same day.
SB440,24 6Section 24. 71.34 (1k) (n) 2. of the statutes is created to read:
SB440,9,117 71.34 (1k) (n) 2. If any taxable year for which the modification under subd. 1.
8is required is a fractional year under s. 71.24 (6) (c), the difference between the
9modification allowed for the fractional year and the modification allowed for the
1012-month taxable year shall be a modification for the first taxable year beginning
11after December 31, 2018.
SB440,25 12Section 25. 71.42 (2) (j) 3. g. of the statutes is created to read:
SB440,9,1313 71.42 (2) (j) 3. g. P.L. 114-14.
SB440,26 14Section 26. 71.42 (2) (j) 3. h. of the statutes is created to read:
SB440,9,1515 71.42 (2) (j) 3. h. P.L. 114-26.
SB440,27 16Section 27. 71.45 (2) (a) 19. of the statutes is renumbered 71.45 (2) (a) 19. a.
17and amended to read:
SB440,9,2418 71.45 (2) (a) 19. a. Starting Except as provided in subd. 19. b., starting with the
19first taxable year beginning after December 31, 2013, and for each of the next 4
20taxable years, by subtracting 20 percent of the amount determined by subtracting
21the combined federal adjusted basis of all depreciated or amortized assets as of the
22last day of the taxable year beginning in 2013 that are also being depreciated or
23amortized for Wisconsin from the combined Wisconsin adjusted basis of those assets
24on the same day.
SB440,28 25Section 28. 71.45 (2) (a) 19. b. of the statutes is created to read:
SB440,10,5
171.45 (2) (a) 19. b. If any taxable year for which the modification under subd.
219. a. is required is a fractional year under s. 71.44 (2) (c), the difference between the
3modification allowed for the fractional year and the modification allowed for the
412-month taxable year shall be a modification for the first taxable year beginning
5after December 31, 2018.
SB440,29 6Section 29. 71.63 (3) (c) of the statutes is amended to read:
SB440,10,107 71.63 (3) (c) In regard to a single-owner entity that is disregarded as a separate
8entity under section 7701 of the Internal Revenue Code, the owner, not the entity, is
9an "employer," except that, if the entity elects to be an employer for federal
10withholding tax purposes,
the entity is the employer for purposes of this subchapter.
SB440,30 11Section 30. 71.78 (1) of the statutes is amended to read:
SB440,11,512 71.78 (1) Divulging information. Except as provided in subs. (4), (4m) and (10),
13no person may divulge or circulate or offer to obtain, divulge, or circulate any
14information derived from an income, franchise, withholding, fiduciary, partnership,
15or limited liability company or gift tax return or tax credit claim, including
16information which may be furnished by the department as provided in this section.
17This subsection does not prohibit publication by any newspaper of information
18lawfully derived from such returns or claims for purposes of argument or prohibit
19any public speaker from referring to such information in any address. This
20subsection does not prohibit the department from publishing statistics classified so
21as not to disclose the identity of particular returns, or claims or reports and the items
22thereof. This subsection does not prohibit employees or agents of the department of
23revenue from offering or submitting any return, including joint returns of a spouse
24or former spouse, separate returns of a spouse, individual returns of a spouse or
25former spouse, and combined individual income tax returns, or from offering or

1submitting any claim, schedule, exhibit, writing, or audit report or a copy of, and any
2information derived from, any of those documents as evidence into the record of any
3contested matter involving the department in proceedings or litigation on state tax
4matters if, in the department's judgment, that evidence has reasonable probative
5value.
SB440,31 6Section 31. 71.78 (2) of the statutes is amended to read:
SB440,12,67 71.78 (2) Disclosure of net tax. The department shall make available upon
8suitable forms prepared by the department information setting forth the net
9Wisconsin income tax, or Wisconsin franchise tax, or Wisconsin gift tax reported as
10paid or payable in the returns filed by any individual or corporation, and any amount
11of delinquent taxes owed by any such individual or corporation, for any individual
12year upon request. When making available information setting forth the delinquent
13taxes owed by an individual or corporation, the information shall include interest,
14penalties, fees, and costs, which are unpaid for more than 90 days after all appeal
15rights have expired, except that such information may not be provided for any person
16who has reached an agreement or compromise with the department, or the
17department of justice, under s. 71.92 and is in compliance with that agreement,
18regarding the payment of delinquent taxes, or the name of any person who is
19protected by a stay that is in effect under the Federal Bankruptcy Code. Before the
20request is granted, the person desiring to obtain the information shall prove his or
21her identity and shall be required to sign a statement setting forth the person's
22address and reason for making the request and indicating that the person
23understands the provisions of this section with respect to the divulgement,
24publication, or dissemination of information obtained from returns as provided in
25sub. (1). The use of a fictitious name is a violation of this section. Within 24 hours

1after any information from any such tax return has been so obtained, the department
2shall mail to the person from whose return the information has been obtained a
3notification which shall give the name and address of the person obtaining the
4information and the reason assigned for requesting the information. The
5department shall collect from the person requesting the information a fee of $4 for
6each return.
SB440,32 7Section 32. 71.78 (4) (o) of the statutes is amended to read:
SB440,12,118 71.78 (4) (o) A licensing department or the supreme court, if the supreme court
9agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a
10license based on tax delinquency under s. 73.0301 or unemployment insurance
11contribution delinquency under s. 108.227
.
SB440,33 12Section 33. 71.78 (4) (t) of the statutes is created to read:
SB440,12,1713 71.78 (4) (t) For purposes of obtaining the outstanding liability secured by a
14tax warrant, any person, or authorized agent of any person, who provides
15satisfactory evidence to the department, as determined by the department, that the
16person has a material interest, or intends to obtain a material interest, in a property
17that is subject to a tax warrant filed by the department under s. 71.91 (5).
SB440,34 18Section 34. 73.01 (4) (a) of the statutes is amended to read:
SB440,13,1119 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
20the commission shall be the final authority for the hearing and determination of all
21questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
2270.38 (4) (a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4)
23(c), 76.48 (6), 76.91, 77.26 (3), 77.59 (5m) and (6) (b), 78.01, 78.22, 78.40, 78.555,
24139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45,
25subch. XIV of ch. 71, and subch. VII of ch. 77. Whenever with respect to a pending

1appeal there is filed with the commission a stipulation signed by the department of
2revenue and the adverse party, under s. 73.03 (25), or the department of
3transportation and the adverse party agreeing to an affirmance, modification, or
4reversal of the department of revenue's or department of transportation's position
5with respect to some or all of the issues raised in the appeal, the commission shall
6enter an order affirming or modifying in whole or in part, or canceling the assessment
7appealed from, or allowing in whole or in part or denying the petitioner's refund
8claim, as the case may be, pursuant to and in accordance with the stipulation filed.
9No responsibility shall devolve upon the commission, respecting the signing of an
10order of dismissal as to any pending appeal settled by the department of revenue or
11the department of transportation without the approval of the commission.
SB440,35 12Section 35. 73.01 (5) (a) of the statutes is amended to read:
SB440,14,2213 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
14of assessors under s. 70.995 (8) or who has filed a petition for redetermination with
15the department of revenue and who is aggrieved by the redetermination of the
16department of revenue may, within 60 days of the determination of the state board
17of assessors or of the department of revenue or, in all other cases, within 60 days after
18the redetermination but not thereafter, file with the clerk of the commission a
19petition for review of the action of the department of revenue and the number of
20copies of the petition required by rule adopted by the commission. Any person who
21is aggrieved by a determination of the department of transportation under s. 341.405
22or 341.45 may, within 30 days after the determination of the department of
23transportation, file with the clerk of the commission a petition for review of the action
24of the department of transportation and the number of copies of the petition required
25by rule adopted by the commission. If a municipality appeals, its appeal shall set

1forth that the appeal has been authorized by an order or resolution of its governing
2body and the appeal shall be verified by a member of that governing body as
3pleadings in courts of record are verified. The clerk of the commission shall transmit
4one copy to the department of revenue, or to the department of transportation, and
5to each party. In the case of appeals from manufacturing property assessments, the
6person assessed shall be a party to a proceeding initiated by a municipality. At the
7time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
8The commission shall deposit the fee in the general fund. Within 30 days after such
9transmission the department of revenue, except for petitions objecting to
10manufacturing property assessments, or the department of transportation, shall file
11with the clerk of the commission an original and the number of copies of an answer
12to the petition required by rule adopted by the commission and shall serve one copy
13on the petitioner or the petitioner's attorney or agent. Within 30 days after service
14of the answer, the petitioner may file and serve a reply in the same manner as the
15petition is filed. Any person entitled to be heard by the commission under s. 76.38
16(12) (a), 1993 stats., or s. 76.39 (4) (c), or 76.48, or 76.91 may file a petition with the
17commission within the time and in the manner provided for the filing of petitions in
18income or franchise tax cases. Such papers may be served as a circuit court summons
19is served or by certified mail. For the purposes of this subsection, a petition for review
20is considered timely filed if mailed by certified mail in a properly addressed envelope,
21with postage duly prepaid, which envelope is postmarked before midnight of the last
22day for filing.
SB440,36 23Section 36. 73.03 (50) (d) of the statutes is amended to read:
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