AB150-ASA1-AA26,102,2313
(g)
Certification of amounts. Annually, on or before August 15, the secretary
14of revenue shall certify to the elections board and the secretary of administration the
15total amount received from all designations for the Wisconsin election campaign
16fund made by taxpayers during the previous fiscal year. Amounts designated for the
17Wisconsin election campaign fund under this subsection are not subject to refund to
18the taxpayer unless the taxpayer submits information to the satisfaction of the
19department within 18 months after the date taxes are due or the date the return is
20filed, whichever is later, that the amount designated is clearly in error. Any refund
21granted by the department of revenue under this subdivision shall be deducted from
22the moneys received under this subsection in the fiscal year that the refund is
23certified.".
AB150-ASA1-AA26,103,42
71.21
(4) Credits computed by a partnership under s. 71.07
(2dd), (2de), (2di),
3(2dj), (2dL) and (2ds) and passed through to partners or members shall be added to
4the partnership's or limited liability company's income.".
AB150-ASA1-AA26,103,17
10"5. "Qualifying individual" means a dependent of a member of a targeted group
11who is employed by a claimant and with respect to whom the member is entitled to
12a deduction under section
151 (c) of the internal revenue code for federal income tax
13purposes, a dependent of a member of a targeted group who is employed by a
14claimant if the dependent is physically or mentally incapable of caring for himself
15or herself or the spouse of a member of a targeted group who is employed by the
16claimant if the spouse is physically or mentally incapable of caring for himself or
17herself.".
AB150-ASA1-AA26,104,3
1394. Page 1134, line 22: before the final period insert "and after the claimant
2is certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s.
3560.797 (4) (a)".
AB150-ASA1-AA26,104,1311
71.28
(1dj) (h) For claims based on activity in a zone under s. 560.797, the rules
12under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
13to the credit under this subsection.".
AB150-ASA1-AA26,104,1816
71.28
(1ds) (h) For claims based on activity in a zone under s. 560.797, the rules
17under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
18to the credit under this subsection.".
AB150-ASA1-AA26,104,2221
71.30
(3) (eb) Development zones jobs credit under s. 71.28 (1dj) if the credit
22is based on activity in a zone under s. 560.797.
AB150-ASA1-AA26,105,2
1(ec) Development zones sales tax credit under s. 71.28 (1ds) if the credit is based
2on activity in a zone under s. 560.797.
AB150-ASA1-AA26,105,94
71.30
(3) (f) The total of farmers' drought property tax credit under s. 71.28
5(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
6s. 71.28 (2m), the development zones sales tax credit under s. 71.28 (1ds)
unless the
7credit is based on activity in a zone under s. 560.797, the development zones job credit
8under s. 71.28 (1dj)
unless the credit is based on activity in a zone under s. 560.797 9and estimated tax payments under s. 71.29.".
AB150-ASA1-AA26,105,20
13"5. "Qualifying individual" means a dependent of a member of a targeted group
14who is employed by a claimant and with respect to whom the member is entitled to
15a deduction under section
151 (c) of the internal revenue code for federal income tax
16purposes, a dependent of a member of a targeted group who is employed by a
17claimant if the dependent is physically or mentally incapable of caring for himself
18or herself or the spouse of a member of a targeted group who is employed by the
19claimant if the spouse is physically or mentally incapable of caring for himself or
20herself.".
AB150-ASA1-AA26,106,3
1408. Page 1146, line 21: before the final period insert: "and after the claimant
2is certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s.
3560.797 (4) (a)".
AB150-ASA1-AA26,106,1311
71.47
(1dj) (h) For claims based on activity in a zone under s. 560.797, the rules
12under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
13to the credit under this subsection.".
AB150-ASA1-AA26,106,1816
71.47
(1ds) (h) For claims based on activity in a zone under s. 560.797, the rules
17under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
18to the credit under this subsection.".
AB150-ASA1-AA26,106,21
20"
Section 3412rg. 71.49 (1) (eb), (ec), (en) and (eo) of the statutes are created
21to read:
AB150-ASA1-AA26,106,2322
71.49
(1) (eb) Development zones jobs credit under s. 71.47 (1dj) if the credit
23is based on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,2
1(ec) Development zones sales tax credit under s. 72.47 (1ds) if the credit is based
2on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,33
(en) Development zones day care credit under s. 71.28 (1dd).
AB150-ASA1-AA26,107,44
(eo) Development zones environmental remediation credit under s. 71.28 (1de).
AB150-ASA1-AA26,107,116
71.49
(1) (f) The total of farmers' drought property tax credit under s. 71.47
7(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
8s. 71.47 (2m), development zones sales tax credit under s. 71.47 (1ds)
unless the
9credit is based on activity in a zone under s. 560.797, development zones jobs credit
10under s. 71.47 (1dj)
unless the credit is based on activity in a zone under s. 560.797 11and estimated tax payments under s. 71.48.".
AB150-ASA1-AA26,107,19
17"71.78
(4) (n) The state public defender and the department of administration
18for the purpose of collecting payment ordered under s. 48.275 (2), 757.66, 973.06 (1)
19(e) or 977.076 (1).".
AB150-ASA1-AA26,107,2422
71.78
(4) (o) The department of regulation and licensing for the purpose of
23determining under s. 440.08 (2r) whether an applicant for renewal of a credential is
24liable for any delinquent taxes owed to this state.".
AB150-ASA1-AA26,108,236
71.80
(12) (title)
Secretary of state Department deemed lawful attorney for
7nonresident. (a) The transaction of business or the performance of personal services
8in this state or the derivation of income from property the income from which has a
9taxable situs in this state by any nonresident person, except where the nonresident
10is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed
11an irrevocable appointment by such person, binding upon that person, that person's
12executor, administrator or personal representative, of the
secretary of state 13department of financial institutions to be that person's lawful attorney upon whom
14may be served any notice, order, pleading or process (including without limitation by
15enumeration any notice of assessment, denial of application for abatement or denial
16of claim for refund) by any administrative agency or in any proceeding by or before
17any administrative agency, or in any proceeding or action in any court, to enforce or
18effect full compliance with or involving the provisions of this chapter. The
19transaction of business, the performance of personal services or derivation of income
20from such property in this state shall be a signification of that person's agreement
21that any such notice, order, pleading or process which is so served shall be of the same
22legal force and validity as if served on that person personally, or upon that person's
23executor, administrator or personal representative.
AB150-ASA1-AA26,109,16
1(b) The transaction of business in this state or the derivation of income which
2has a situs in this state under the provisions of this chapter by any person while a
3resident of this state shall be deemed an irrevocable appointment by such person,
4binding upon that person, that person's executor, administrator or personal
5representative, effective upon such person becoming a nonresident of this state, of
6the
secretary of state department of financial institutions to be that person's true and
7lawful attorney upon whom may be served any notice, order, pleading or process
8(including without limitation by enumeration any notice of assessment, denial of
9application for abatement or denial of claim for refund) by any administrative agency
10or in any proceeding by or before an administrative agency, or in any proceeding or
11action in any court, to enforce or effect full compliance with or involving the
12provisions of this chapter. And the transaction of such business or the derivation of
13such income shall be a signification of that person's agreement that any such notice,
14order, pleading or process which is so served shall be of the same legal force and
15validity as if served on that person personally, or upon that person's executor,
16administrator or personal representative.
AB150-ASA1-AA26,110,417
(c) Service under par. (a) or (b) shall be made by serving a copy upon the
18secretary of state department of financial institutions or by filing such copy
in the
19secretary of state's office with the department of financial institutions, and such
20service shall be sufficient service upon such person, or that person's executor,
21administrator or personal representative if notice of such service and a copy of the
22notice, order, pleading or process are within 10 days thereafter sent by mail by the
23state department, officer or agency making such service to such person, or that
24person's executor, administrator or personal representative, at that person's
25last-known address, and that an affidavit of compliance herewith is filed with the
1secretary of state department of financial institutions. The
secretary of state 2department of financial institutions shall keep a record of all such notices, orders,
3pleadings, processes and affidavits and shall note in such record the day and hour
4of service upon the
secretary department.".
AB150-ASA1-AA26,112,1317
73.03
(2a) To prepare, have published and distribute to each county having a
18county assessor system under s. 70.99 and to each town, city and village in the state
19for the use of assessors, assessment personnel and the public detailed assessment
20manuals, except that if an assessor is hired by more than one county, town, city or
21village the department shall provide that assessor with only one cost component of
22the manual rather than providing the cost component of the manual to each county,
23town, city or village that hires that assessor. The manual shall discuss and illustrate
1accepted assessment methods, techniques and practices with a view to more nearly
2uniform and more consistent assessments of property at the local level. The manual
3shall be amended by the department from time to time to reflect advances in the
4science of assessment, court decisions concerning assessment practices, costs, and
5statistical and other information deemed valuable to local assessors by the
6department. The manual shall incorporate standards for the assessment of all types
7of renewable energy resource systems used in this state as soon as such systems are
8used in sufficient numbers and sufficient data exists to allow the formulation of valid
9guidelines. The manual shall incorporate standards, which the department of
10revenue and the state historical society of Wisconsin shall develop, for the
11assessment of nonhistoric property in historic districts and for the assessment of
12historic property, including but not limited to property that is being preserved or
13restored; property that is subject to a protective easement, covenant or other
14restriction for historic preservation purposes; property that is listed in the national
15register of historic places in Wisconsin or in this state's register of historic places and
16property that is designated as a historic landmark and is subject to restrictions
17imposed by a municipality or by a landmarks commission. The manual shall
18incorporate general guidelines about ways to determine whether property is taxable
19in part under s. 70.11 (8) and examples of the ways that s. 70.11 (8) applies in specific
20situations. The manual shall state that assessors are required to comply with s.
2170.32 (1g) and shall suggest procedures for doing so.
The manual or a supplement
22to it shall specify per acre value guidelines for each municipality for various
23categories of agricultural land based on the income that could be generated from its
24actual or estimated rental for agricultural use, as defined by rule, and capitalization
25rates established by rule. The manual shall include guidelines for classifying land
1as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines for distinguishing
2between land and improvements to land. The cost of the development, preparation,
3publication and distribution of the manual and of revisions and amendments to it
4shall be borne by the assessment districts and requesters at an individual volume
5cost or a subscription cost as determined by the department. All receipts shall be
6credited to the appropriation under s. 20.566 (2) (hi). The department shall, on the
74th Monday in August, certify past-due accounts and include them in the next
8apportionment of state special charges to counties and municipalities under s. 70.60.
9If the department provides an assessment manual to an assessor who is hired by
10more than one unit of government, those units of government shall each pay an equal
11share of the cost of that manual. The department may provide free assessment
12manuals to other state agencies or exchange them at no cost with agencies of other
13states or of the federal government for similar information or publications.".
AB150-ASA1-AA26,112,1917
73.03
(29m) To provide on an appropriate tax form, as determined by the
18secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
19gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".
