AB735,4,138 71.65 (2) (a) Every person required to deduct and withhold from an employee
9under this subchapter shall furnish, in respect to remuneration paid by such the
10person to such the employee during the calendar year, on or before January 31 of the
11succeeding year, one copy of the statement under sub. (1), except that, if the
12statement includes a number other than the employee's social security number, the
13statement furnished shall include the employee's social security number
.
AB735,6 14Section 6. 71.71 (1) (a) 2. of the statutes is amended to read:
AB735,4,1615 71.71 (1) (a) 2. The name of such the employee, and his or her the employee's
16social security number, if any, or other number required by the department.
AB735,7 17Section 7. 71.71 (2) of the statutes is amended to read:
AB735,4,2418 71.71 (2) Statement employer must file. Every person required to deduct and
19withhold from an employee under subch. X shall file, in respect to remuneration paid
20by such the person to such the employee during the calendar year, on or before
21January 31 of the succeeding year, one copy of the statement referred to in under sub.
22(1), except that, if the statement includes a number other than the employee's social
23security number, the statement filed shall include the employee's social security
24number
.
AB735,8
1Section 8. 71.715 (1) (a) 2. of the statutes, as created by 2017 Wisconsin Act
259
, is amended to read:
AB735,5,43 71.715 (1) (a) 2. The name of the employee and the employee's social security
4number, if any, or other number required by the department.
AB735,9 5Section 9. 71.715 (2) of the statutes, as created by 2017 Wisconsin Act 59, is
6amended to read:
AB735,5,137 71.715 (2) Statement employer must file. Every employer required to furnish
8a statement under sub. (1) (a) shall file, with respect to the wages paid by the
9employer to an employee as described in sub. (1) during the calendar year, on or
10before January 31 of the succeeding year following the year in which the wages are
11paid
, one copy of the statement, except that, if the statement includes a number other
12than the employee's social security number, the statement filed shall include the
13employee's social security number
.
AB735,10 14Section 10. 71.74 (11) of the statutes is amended to read:
AB735,6,715 71.74 (11) Notice of additional assessment. The department shall notify the
16taxpayer in writing of any additional assessment by office audit or field
17investigation. That The department shall serve that notice shall be served as are
18circuit court summonses, or by registered mail, or by regular mail if the person
19assessed admits receipt or there is satisfactory evidence of receipt
provided in s.
2073.03 (73)
. In the case of joint returns, notice of additional assessment may be a joint
21notice, and service on one spouse is proper notice to both spouses. If the spouses have
22different addresses at the time the department serves the notice of additional
23assessment is served and if either spouse notifies the department of revenue in
24writing of those addresses, the department shall serve a duplicate of the original
25notice on the spouse who has the address other than the address to which the

1department sent the original notice was sent, if no request for a redetermination or
2a petition for review has been commenced or finalized. For the spouse who did not
3receive the original notice, redetermination and appeal rights begin upon the service
4of a duplicate notice. If the taxpayer is a corporation and the department is unable
5to serve that taxpayer personally or by mail as provided in s. 73.03 (73), the
6department may serve the notice by publishing a class 3 notice, under ch. 985, in the
7official state newspaper.
AB735,11 8Section 11. 71.74 (14) of the statutes is amended to read:
AB735,6,259 71.74 (14) Additional remedy to collect tax. The department may also
10proceed under s. 71.91 (5) for the collection of any additional assessment of income
11or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
12before the same shall have become delinquent, when it the department has
13reasonable grounds to believe that the collection of such additional assessment will
14be jeopardized by delay. In such cases, the department shall give notice of the
15intention to so proceed shall be given by registered mail to the taxpayer as provided
16in s. 73.03 (73)
, and the warrant of the department shall not issue if the taxpayer
17within 10 days after such notice furnishes a bond in such amount, not exceeding
18double the amount of the tax, and with such sureties as the department shall
19approve, conditioned upon the payment of so much of the additional taxes as shall
20finally be determined to be due, together with interest thereon as provided by s. 71.82
21(1) (a). Nothing in this subsection shall affect affects the review of additional
22assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and
23any amounts collected under this subsection shall be deposited with the department
24and disbursed after final determination of the taxes as are amounts deposited under
25s. 71.90 (2).
AB735,12
1Section 12. 71.80 (2) of the statutes is amended to read:
AB735,7,42 71.80 (2) Notice to taxpayer by department. The department shall notify each
3taxpayer by mail of the amount of income or franchise taxes assessed against the
4taxpayer and of the date when the taxes become delinquent.
AB735,13 5Section 13. 71.80 (12) (a) 2. of the statutes is amended to read:
AB735,7,96 71.80 (12) (a) 2. A signification of the nonresident's agreement that any notice,
7order, pleading, or process described in subd. 1. that is so served shall be is of the
8same legal force and validity as if served on the nonresident personally, or on the
9nonresident's personal representative.
AB735,14 10Section 14. 71.80 (12) (b) 2. of the statutes is amended to read:
AB735,7,1411 71.80 (12) (b) 2. A signification of that the person's agreement that any notice,
12order, pleading, or process described in subd. 1. that is so served shall be is of the
13same legal force and validity as if served on that the person personally, or upon that
14on the person's personal representative.
AB735,15 15Section 15. 71.80 (12) (c) 2. a. of the statutes is amended to read:
AB735,7,1916 71.80 (12) (c) 2. a. Within 10 days of completion of service, notice of the service
17and a copy of the served notice, order, pleading, or process are sent by mail by the
18state department, officer, or agency making the service to the person, or that the
19person's personal representative, at that the person's last-known address.
AB735,16 20Section 16. 71.80 (16) (b) of the statutes is amended to read:
AB735,8,1521 71.80 (16) (b) A construction contractor required to file a surety bond under par.
22(a) may, in lieu of such requirement, but subject to approval by the department,
23deposit with the secretary of administration an amount of cash equal to the face of
24the bond that would otherwise be required. If an offer to deposit is made, the
25department shall issue a certificate to the secretary of administration authorizing

1said the secretary to accept payment of such moneys and to give his or her the
2secretary's
receipt therefor. A copy of such certificate shall be mailed sent to the
3contractor who shall, within the time fixed by the department, pay such amount to
4the secretary of administration. A copy of the receipt of the secretary of
5administration shall be filed with the department. Upon final determination by the
6department of such contractor's liability for state income or franchise taxes, required
7unemployment insurance contributions, sales and use taxes, and income taxes
8withheld from wages of employees, interest and penalties, by reason of such contract
9or contracts, the department shall certify to the secretary of administration the
10amount of taxes, penalties, and interest as finally determined, shall instruct the
11secretary of administration as to the proper distribution of such amount, and shall
12state the amount, if any, to be refunded to such contractor. The secretary of
13administration shall make the payments directed by such certificate within 30 days
14after receipt thereof. Amounts refunded to the contractor shall be are without
15interest.
AB735,17 16Section 17 . 71.91 (6) (c) 2. of the statutes is amended to read:
AB735,8,2417 71.91 (6) (c) 2. Levying upon a life insurance or endowment contract issued by
18a 3rd person, without necessity for the surrender of the contract document, is a
19demand by the department for payment of the amount under subd. 3. and for the
20exercise of the right of the person against whom the tax is assessed to an advance of
21that amount. The person who issued the contract shall pay over that amount within
2290 days after the service of the notice of the levy. That notice shall include a
23certification by the department that a copy of that notice has been mailed sent to the
24person against whom the tax is assessed at that person's last-known address.
AB735,18 25Section 18. 71.91 (6) (f) 1. of the statutes is amended to read:
AB735,9,11
171.91 (6) (f) 1. As soon as practicable after obtaining property, the department
2shall notify, in the manner prescribed by the department, the owner of any real or
3personal property, and, at the possessor's request, the possessor of any personal
4property, obtained by the department under this subsection. That The department
5may leave that
notice may be left at the person's usual place of residence or business.
6If the owner cannot be located or has no dwelling or place of business in this state,
7or if the property is obtained as a result of a continuous levy on commissions, wages,
8or salaries, the department may mail send a notice to the owner's last-known
9address. That notice shall specify the sum demanded and shall contain, in the case
10of personal property, an account of the property obtained and, in the case of real
11property, a description with reasonable certainty of the property seized.
AB735,19 12Section 19. 71.91 (7) (b) of the statutes is amended to read:
AB735,9,2513 71.91 (7) (b) The department of revenue may give notice to any employer
14deriving income having a taxable situs in this state (regardless of whether any such
15income is exempt from taxation) to the effect that an employee of such the employer
16is delinquent in a certain amount with respect to state taxes, including penalties,
17interest, and costs. Such notice may be served by mail or by delivery by an employee
18of the department of revenue.
Upon receipt of such the notice of delinquency, the
19employer shall withhold from compensation due, or to become due to the employee,
20the total amount shown by the notice. The department of revenue may direct the
21employer to withhold part of the amount due the employee each pay period, until the
22total amount as shown by the notice, plus interest, has been withheld. The employer
23may not withhold more than 25 percent of the compensation due any the employee
24for any one pay period, except that, if the employee leaves the employ of the employer
25or gives notice of his or her the employee's intention to do so, or is discharged for any

1reason, the employer shall withhold the entire amount otherwise payable to such the
2employee, or so much thereof as may be necessary to equal the unwithheld balance
3of the amount shown in the notice of delinquency, plus delinquent interest. In
4crediting amounts withheld against delinquent taxes of an employee, the
5department of revenue shall apply amounts withheld in the following order: costs,
6penalties, delinquent interest, delinquent tax. The “compensation due" any an
7employee for purposes of determining the 25 percent maximum withholding for any
8one pay period shall include all wages, salaries, and fees constituting income,
9including wages, salaries, income advances, or other consideration paid for future
10services, when paid to an employee, less amounts payable pursuant to a garnishment
11action with respect to which the employer was served prior to being served with the
12notice of delinquency and any amounts covered by any irrevocable and previously
13effective assignment of wages, of which amounts and the facts relating to such
14assignment the employer shall give notice to the department of revenue within 10
15days after service of the notice of delinquency.
AB735,20 16Section 20. 71.91 (7) (h) of the statutes is amended to read:
AB735,10,2317 71.91 (7) (h) The department of revenue may, by written notice served
18personally or by mail
, require any employer, as defined in s. 71.63 (3), to withhold
19from the compensation due or to become due to any entertainer or entertainment
20corporation the amount of any delinquent state taxes, including costs, penalties, and
21interest, shown by the notice. The employer shall send the money withheld to the
22department of revenue on or before the last day of the month after the month during
23which an amount was withheld.
AB735,21 24Section 21. 73.03 (73) of the statutes is created to read:
AB735,11,2
173.03 (73) (a) To serve notice in any of the following ways, unless otherwise
2provided by law:
AB735,11,33 1. By serving notice as a circuit court summons is served.
AB735,11,44 2. By certified or registered mail.
AB735,11,65 3. By regular mail, if the intended recipient admits receipt or there is
6satisfactory evidence of receipt.
AB735,11,97 4. By electronic transmission if, before the person receives the electronic
8transmission, the intended recipient consents to receiving such notices
9electronically.
AB735,11,1510 (b) Any notice transmitted by the department under par. (a) 4. is considered to
11be received by the intended recipient on the date that the department electronically
12transmits the information to the person or electronically notifies the person that the
13information is available to be accessed by the person. Department records of
14electronic transmission shall constitute appropriate and sufficient proof of delivery
15and be admissible in any action or proceeding.
AB735,11,1916 (c) For purposes of this subsection, if the intended recipient has appointed
17another person or entity to act on the intended recipient's behalf as its agent under
18a power of attorney, then service upon the agent constitutes service upon the
19intended recipient.
AB735,22 20Section 22. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB735,12,1521 73.0301 (2) (b) 1. b. Mail Send a notice of suspension, revocation, or denial
22under subd. 1. a. to the license holder or applicant. The notice shall include a
23statement of the facts that warrant the suspension, revocation, or denial and a
24statement that the license holder or applicant may, within 30 days after the date on
25which the notice of denial, suspension, or revocation is mailed sent, file a written

1request with the department of revenue to have the certification of tax delinquency
2on which the suspension, revocation, or denial is based reviewed at a hearing under
3sub. (5) (a). With respect to a license granted by a credentialing board, the
4department of safety and professional services shall mail send a notice under this
5subd. 1. b. With respect to a license to practice law, the department of revenue shall
6mail send a notice under this subd. 1. b., and the notice shall indicate that the license
7holder or applicant may request a hearing under sub. (5) (a) and (am) and that the
8department of revenue shall submit a certificate of delinquency to suspend, revoke,
9or deny a license to practice law to the supreme court after the license holder or
10applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed
11to make use of such remedies. A notice sent to a person who holds a license to practice
12law or who is an applicant for a license to practice law shall also indicate that the
13department of revenue may not submit a certificate of delinquency to the supreme
14court if the license holder or applicant pays the delinquent tax in full or enters into
15an agreement with the department of revenue to satisfy the delinquency.
AB735,23 16Section 23. 73.0302 (2) of the statutes is amended to read:
AB735,12,2417 73.0302 (2) If the department of revenue denies an application or revokes a
18certificate under sub. (1), the department shall mail send a notice of denial or
19revocation to the applicant or certificate holder. The notice shall include a statement
20of the facts that warrant the denial or revocation and a statement that the applicant
21or certificate holder may, within 30 days after the date on which the notice of denial
22or revocation is mailed sent, file a written request with the department to have the
23determination that he or she is liable for delinquent taxes reviewed at a hearing
24under s. 73.0301 (5) (a).
AB735,24 25Section 24. 73.09 (4) (c) of the statutes is amended to read:
AB735,13,7
173.09 (4) (c) Recertification is contingent upon submission of an application for
2renewal, at least 60 days before the expiration date of the current certificate,
3attesting to the completion of the requirements specified in par. (b). Persons A person
4applying for renewal on the basis of attendance at the meetings called by the
5department of revenue under s. 73.06 (1) and by meeting continuing education
6requirements shall submit a $20 recertification fee determined by the department
7of revenue
with their applications the person's application.
AB735,25 8Section 25. 73.09 (5) of the statutes is amended to read:
AB735,13,169 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
10revenue, assisted by the bureau of merit recruitment and selection in the department
11of administration,
shall prepare and administer examinations for each level of
12certification. Persons A person applying for an examination under this subsection
13shall submit a $20 an examination fee determined by the department of revenue
14with their the person's application. Certification The department of revenue shall
15be granted grant certification to each person who passes the examination for that
16level.
AB735,26 17Section 26. 73.09 (6) of the statutes is amended to read:
AB735,13,2418 73.09 (6) Temporary certification. As provided in subs. (1) and (2), the
19department of revenue shall promulgate rules for the temporary certification of the
20first level of certification and designate the functions that may be performed by such
21persons. An
those persons may perform. The department of revenue may grant an
22individual may be granted one a temporary certification, that is valid until the
23results of the next certification examination are issued, but not
for more than 100 90
24days.
AB735,27 25Section 27. 73.13 (2) (c) of the statutes is amended to read:
AB735,14,21
173.13 (2) (c) If within 3 years from either the date of the order under par. (b)
2or the date of the final payment according to a payment schedule as determined
3under par. (b), whichever is later, the department of revenue ascertains that the
4taxpayer has an income or owns property sufficient to enable the taxpayer to pay the
5unpaid portion of the principal amount of the taxes due, including the costs,
6penalties, and interest recorded under par. (b), the department shall reopen the order
7under par. (b) and order the taxpayer to pay in full the unpaid portion of the principal
8amount of the taxes due, including the costs, penalties, and interest recorded under
9par. (b). Before the entry of the order for payment, the department of revenue shall
10send a written notice to the taxpayer, by certified mail, advising the taxpayer of the
11department's intention to reopen the order under par. (b) and fixing a time and place
12for the appearance of the taxpayer, if the taxpayer desires a hearing. If the
13department of revenue determines that the taxpayer is able to pay the unpaid
14portion of the principal amount of the taxes due, including the costs, penalties, and
15interest recorded under par. (b), the department shall enter the order for payment
16in full. The unpaid portion of the principal amount of the taxes due, including the
17costs, penalties, and interest recorded under par. (b), shall be are due and payable
18immediately upon entry of the order for payment in full and shall thereafter be are
19subject to the interest under s. 71.82 (2), as that subsection applies to delinquent
20income and franchise taxes under s. 71.82, and to the delinquent account fee under
21s. 73.03 (33m).
AB735,28 22Section 28. 77.51 (11d) of the statutes is amended to read:
AB735,15,223 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), and (9p) and ss. 77.52 (20)
24and (21), 77.522, and 77.54 (51), (52), and (60), and 77.59 (5r), “product" includes

1tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c),
2and (d), and services.
AB735,29 3Section 29. 77.52 (11) of the statutes is amended to read:
AB735,15,254 77.52 (11) If any person fails to comply with any provision of this subchapter
5relating to the sales tax or any rule of the department relating to the sales tax
6adopted under this subchapter, is delinquent in respect to any tax imposed by the
7department or fails timely to file any return or report in respect to any tax under ch.
871, 72, 76, 77, 78, or 139 after having been requested to file that return or report, the
9department upon hearing, after giving the person 10 days' notice in writing
10specifying the time and place of hearing and requiring the person to show cause why
11the permit should not be revoked or suspended, may revoke or suspend any one or
12more of the permits held by the person. The department shall give to the person
13written notice of the suspension or revocation of any of the permits. The notices
14required in this subsection may be served personally or by mail in the manner
15prescribed for service of notice of a deficiency determination
as provided in s. 73.03
16(73)
. If the department suspends or revokes a permanent permit under this
17subsection, it the department may grant a temporary permit that is valid for one
18month and may then grant additional temporary permits if the person pays all
19amounts owed under this chapter for the month for which the previous temporary
20permit was issued. Persons who receive A person that receives a temporary permit
21waive waives the notice requirement under s. 77.61 (2). The department shall may
22not issue a new permanent permit after the revocation of a permit unless it the
23department
is satisfied that the former holder of the permit will comply with the
24provisions of this subchapter, the rules of the department relating to the sales tax,
25and the provisions relating to other taxes administered by the department.
AB735,30
1Section 30. 77.52 (18) (bm) of the statutes is amended to read:
AB735,16,162 77.52 (18) (bm) If the purchaser of a stock of goods fails to withhold from the
3purchase price as required, the purchaser becomes personally liable for the payment
4of the amount required to be withheld by the purchaser to the extent of the purchase
5price valued in money. Within 60 days after receiving a written request from the
6purchaser for a certificate, or within 60 days from the date the former owner's records
7are made available for audit, whichever period expires later, but in any event not
8later than 90 days after receiving the request, the department shall either issue the
9certificate or mail send notice to the purchaser at the purchaser's address as it
10appears on the records of the department of the amount that must be paid as a
11condition of issuing the certificate. Failure of the department to mail send the notice
12will release releases the purchaser from any further obligation to withhold the
13purchase price as above provided. The obligation of the successor may be enforced
14within 4 years of the time the retailer sells out the retailer's business or stock of goods
15or at the time that the determination against the retailer becomes final, whichever
16event occurs later.
AB735,31 17Section 31. 77.59 (3) of the statutes is amended to read:
AB735,17,718 77.59 (3) No The department may not make a determination of the tax liability
19of a person may be made unless the department gives written notice of the
20determination is given to the person within 4 years after the due date of the person's
21Wisconsin income or franchise tax return that corresponds to the date the sale or
22purchase was completed or, if exempt, within 4 years of the 15th day of the 4th month
23of the year following the close of the calendar or fiscal year that corresponds to the
24date the sale or purchase was completed; within 4 years of the dissolution of a
25corporation; or within 4 years of the date any sales and use tax return required to be

1filed for any period in that year was filed, whichever is later. The notice required
2under this paragraph subsection shall specify whether the determination is an office
3audit determination or a field audit determination, and it the notice shall be in
4writing. If the department is unable to obtain service by mail as provided in s. 73.03
5(73)
, publication of it the notice as a class 3 notice, under ch. 985, shall be is
6considered
service of notice in any case where notice is required under this
7subchapter.
AB735,32 8Section 32. 77.59 (5r) of the statutes is created to read:
AB735,17,179 77.59 (5r) A seller that continues to collect tax erroneously on a product after
10receiving 2 or more written notices from the department indicating that the product
11is not taxable is entitled to an adjustment or refund of the tax collected only if the
12seller returns the tax and related interest to the buyers from whom the seller
13collected the tax. The seller shall submit the tax and related interest to the buyers,
14or to the department if the seller can not locate the buyers, no later than 90 days after
15the date of the adjustment or refund. If the seller does not submit the tax and related
16interest to the buyers or to the department by the end of the 90-day period, the seller
17is subject to the penalties described in sub. (5m).
AB735,33 18Section 33. 77.59 (7) of the statutes is amended to read:
AB735,18,819 77.59 (7) If the department believes that the collection of any tax imposed by
20this subchapter will be jeopardized by delay, it the department shall notify the person
21determined to owe the tax of its the department's intention to proceed under s. 71.91
22(5) for collection of the amount determined to be owing, including penalties and
23interest. Such The department shall serve the notice shall be by certified or
24registered mail or by personal service
as provided in s. 73.03 (73), and the warrant
25of the department shall not issue if the person, within 10 days after such notice,

1furnishes a bond in such amount not exceeding double the amount determined to be
2owing and with such sureties as the department approves, conditioned upon the
3payment of so much of the taxes, interest, and penalties as shall finally be
4determined to be due. Nothing in this subsection shall affect affects the review of
5determinations of tax as provided in this subchapter, and any amounts collected
6under this subsection shall be deposited with the department and disbursed after
7final determination of the taxes as are amounts deposited under ss. 71.89 (1) and
871.90 (2).
AB735,34 9Section 34. 77.9961 (3) of the statutes is amended to read:
AB735,18,1210 77.9961 (3) The department shall mail send to each dry cleaning facility of
11which it the department is aware a form on which to apply for a license under this
12section.
AB735,35 13Section 35. 78.65 (1) of the statutes is amended to read:
AB735,19,914 78.65 (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47
15violates any provision of this chapter and the department deems good cause exists
16for suspension or revocation by reason of such violation, it the department may
17suspend such person's license, or, after a hearing of the charges is held, it may revoke
18such license. No The department may not suspend a license may be suspended
19unless the department has notified the holder of the license has been notified of a
20hearing to be held on the charges, and no the department may not revoke a license
21may be revoked until after the department has notified the holder of the license has
22been notified
of a hearing and has been afforded the holder an opportunity to appear
23and testify. The department shall notify the licensee in writing of the time and place
24a hearing of the charges shall be held. The notice shall contain a statement of the
25alleged violation, and shall be served upon the licensee at least 10 days prior to the

1hearing, either by personal delivery to the licensee, or by mailing by registered mail
2to the address of the licensee as shown in the application
. At the time and place fixed
3in the notice, the department shall proceed to a hearing of the charges , and shall
4afford
the licensee shall be afforded an opportunity to present in person or by counsel
5statements, testimony, evidence, and argument pertinent to the charges or to any
6defense thereto. The department may continue the hearing from time to time but not
7more than 60 days. After the hearing, the department shall rescind the order of
8suspension, if any, and for good cause shown shall either suspend the license for a
9period of time or revoke the license.
AB735,36 10Section 36 . 139.096 of the statutes is amended to read:
AB735,19,22 11139.096 Failure to file. If any taxpayer required to file any return fails to do
12so within the time prescribed, the taxpayer shall, on the written demand of the
13department, file the return within 20 days after mailing the department sends the
14demand and at the same time pay the tax due on its basis. If the taxpayer fails within
15that time to file the return, the department shall prepare the return from its the
16department's
own knowledge and from the information that it the department
17obtains and on that basis shall assess a tax, which that the taxpayer shall be paid
18pay within 10 days after the department has mailed sends to the taxpayer a written
19notice of the amount and a demand for its payment. In any action or proceeding in
20respect to the assessment, the taxpayer shall have has the burden of establishing the
21incorrectness or invalidity of any return or assessment made by the department
22because of the failure of the taxpayer to file a return.
AB735,37 23Section 37. 139.77 (3) of the statutes is amended to read:
AB735,20,824 139.77 (3) If, within 60 days after the mailing of the department sends notice
25of the proposed assessment, the taxpayer files a protest to the proposed assessment

1and requests a hearing on it, the department shall give notice to the taxpayer of the
2time and place fixed for the hearing, shall hold a hearing on the protest, and shall
3issue a final assessment to the taxpayer for the amount found to be due as a result
4of the hearing. If the taxpayer does not file a protest is not filed within 60 days, the
5department shall issue a final assessment to the taxpayer. In any action or
6proceeding in respect to the proposed assessment, the taxpayer shall have has the
7burden of establishing the incorrectness or invalidity of any final assessment made
8by the department.
AB735,38 9Section 38. 139.77 (4) of the statutes is amended to read:
AB735,20,2110 139.77 (4) If any taxpayer required to file any return fails to do so within the
11time prescribed, the taxpayer shall, on the written demand of the department, file
12the return within 20 days after the mailing of it department sends the demand and
13at the same time pay the tax due on its basis. If the taxpayer fails within that time
14to file the return, the department shall prepare the return from its the department's
15own knowledge and from the information that it the department obtains and on that
16basis shall assess a tax, which that the taxpayer shall be paid pay within 10 days
17after the department has mailed sends to the taxpayer a written notice of the amount
18and a demand for its payment. In any action or proceeding in respect to the
19assessment, the taxpayer shall have has the burden of establishing the incorrectness
20or invalidity of any return or assessment made by the department because of the
21failure of the taxpayer to make a return.
AB735,39 22Section 39. 177.24 (2) of the statutes is amended to read:
AB735,21,723 177.24 (2) The administrator shall consider each claim within 90 days after it
24is filed and may refer any claim to the attorney general for an opinion. For each claim
25referred, the attorney general shall advise the administrator either to allow it or to

1deny it in whole or in part. The administrator shall give written notice to the
2claimant if the claim is denied in whole or in part. The notice shall be given by
3mailing it
sent to the last address, if any, stated in the claim as the address to which
4notices are to be sent. If no address for notices is stated in the claim, the notice shall
5be mailed sent to the last address, if any, stated in the claim as the address of the
6claimant. No notice of denial need be given if the claim fails to state either the last
7address to which notices are to be sent or the address of the claimant.
AB735,40 8Section 40 . 812.04 (2) of the statutes is amended to read:
AB735,21,99 812.04 (2) The garnishee summons shall be substantially in the following form:
AB735,21,1010 STATE OF WISCONSIN
AB735,21,1111 .... COURT
AB735,21,1212 .... COUNTY
AB735,21,1313 A. B., Plaintiff
AB735,21,1515 C. D., Defendant
AB735,21,1717 E. F., Garnishee
AB735,21,1818 The State of Wisconsin, to the garnishee:
AB735,21,2219 You are hereby summoned, as garnishee of the defendant, C. D., and required,
20within 20 days after the service of this summons and the annexed complaint upon
21you, exclusive of the day of service, to answer, whether you are indebted to or have
22in your possession or under your control any property belonging to the defendant.
AB735,22,1523 IF YOU ARE INDEBTED TO THE DEFENDANT FOR PAYMENT FOR THE
24SALE OF AGRICULTURAL PRODUCTS, YOU ARE ORDERED TO PAY THE
25PRESCRIBED AMOUNT TO THE DEFENDANT. YOU ARE ORDERED TO

1RETAIN FROM THE BALANCE THE AMOUNT OF THE PLAINTIFF'S CLAIM
2AND DISBURSEMENTS, AS STATED IN THE ANNEXED COMPLAINT
3PENDING THE FURTHER ORDER OF THE COURT. ANY EXCESS
4INDEBTEDNESS SHALL NOT BE SUBJECT TO THE GARNISHMENT. IF YOU
5HAVE PROPERTY BELONGING TO THE DEFENDANT AND THE AMOUNT OF
6INDEBTEDNESS RETAINED IS LESS THAN THE AMOUNT CLAIMED AND
7DISBURSEMENTS, YOU ARE TO RETAIN THE PROPERTY PENDING THE
8FURTHER ORDER OF THE COURT, EXCEPT AS PROVIDED IN SECTION
9812.18 (3) OF THE WISCONSIN STATUTES. THE AMOUNT RETAINED BY YOU
10FOR THE PLAINTIFF'S DISBURSEMENTS MAY NOT EXCEED $40, EXCEPT
11THAT IF THE PLAINTIFF IS THE STATE OR A POLITICAL SUBDIVISION OF
12THE STATE YOU SHALL RETAIN AS DISBURSEMENTS TO THE PLAINTIFF
13THE FULL AMOUNT OF NECESSARY DISBURSEMENTS AND FEES
14REQUESTED BY THE PLAINTIFF AS ALLOWED UNDER SECTION 814.04 (2)
15OF THE WISCONSIN STATUTES
.
AB735,22,2016 You are further required to serve a copy of your answer to the garnishee
17complaint on the undersigned attorney and to file your original answer with the clerk
18of this court, within the 20-day period. In case of your failure to answer, judgment
19will be entered against you for the amount of plaintiff's judgment against the
20defendant and costs, of which the defendant will also take notice.
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