Amendment ASA-AB150

AB150-ASA,1162,3 71.67 (6) Withholding registration; fee. Each employer who is required to withhold under this chapter shall obtain a valid certificate under s. 73.03 (50).

AB150-ASA, s. 3419e Section 3419e. 71.74 (13) (a) of the statutes is amended to read:

AB150-ASA,1162,16 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the state treasurer secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the treasurer secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the treasurer secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the state treasurer secretary of administration in the treasurer's next settlement with the county and local treasurer.

AB150-ASA, s. 3419g Section 3419g. 71.74 (13) (b) of the statutes is amended to read:

AB150-ASA,1163,2 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the treasurer thereof secretary of administration for the recovery, refund or credit of any income or surtaxes; except in case the state treasurer secretary of administration shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the treasurer secretary of administration so neglecting or refusing to refund such overpayment, without filing a claim for refund with such treasurer the secretary of administration, provided that such action shall be commenced within one year after the certification of such overpayment.

AB150-ASA, s. 3419j Section 3419j. 71.74 (14) of the statutes is amended to read:

AB150-ASA,1163,19 71.74 (14) Additional remedy to collect tax. The department of revenue may also proceed under s. 71.91 (5) for the collection of any additional assessment of income or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and before the same shall have become delinquent, when it has reasonable grounds to believe that the collection of such additional assessment will be jeopardized by delay. In such cases notice of the intention to so proceed shall be given by registered mail to the taxpayer, and the warrant of the department of revenue shall not issue if the taxpayer within 10 days after such notice furnishes a bond in such amount, not exceeding double the amount of the tax, and with such sureties as the department of revenue shall approve, conditioned upon the payment of so much of the additional taxes as shall finally be determined to be due, together with interest thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01 and 73.015, and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under s. 71.90 (2).

AB150-ASA, s. 3419m Section 3419m. 71.75 (1) of the statutes is amended to read:

AB150-ASA,1163,25 71.75 (1) Except as provided in ss. 46.255, 71.77 (5) and (7) (b) and 71.93 and 71.935, the provisions for refunds and credits provided in this section shall be the only method for the filing and review of claims for refund of income and surtaxes, and no person may bring any action or proceeding for the recovery of such taxes other than as provided in this section.

AB150-ASA, s. 3419p Section 3419p. 71.75 (1) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1164,7 71.75 (1) Except as provided in ss. 46.255 49.855, 71.77 (5) and (7) (b) and 71.935, the provisions for refunds and credits provided in this section shall be the only method for the filing and review of claims for refund of income and surtaxes, and no person may bring any action or proceeding for the recovery of such taxes other than as provided in this section.

AB150-ASA, s. 3420m Section 3420m. 71.75 (9) of the statutes is amended to read:

AB150-ASA,1164,10 71.75 (9) All refunds under this chapter are subject to attachment under ss. 46.255 and, 71.93 and 71.935.

AB150-ASA, s. 3420p Section 3420p. 71.75 (9) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1164,14 71.75 (9) All refunds under this chapter are subject to attachment under ss. 46.255 49.855, 71.93 and 71.935.

AB150-ASA, s. 3420v Section 3420v. 71.78 (4) (g) of the statutes is amended to read:

AB150-ASA,1164,20 71.78 (4) (g) Employes of this state, to the extent that the department of revenue deems the examination necessary for the employes to perform their duties under contracts or agreements between the department and any other department, division, bureau, board or commission of this state relating to the administration of tax laws or child and spousal support enforcement under s. 46.25 49.143.

AB150-ASA, s. 3420x Section 3420x. 71.78 (4) (L) of the statutes is amended to read:

AB150-ASA,1164,24 71.78 (4) (L) The administrator of the lottery division in the gaming commission department for the purpose of withholding lottery winnings under s. 565.30 (5).

AB150-ASA, s. 3422 Section 3422. 71.78 (4) (n) of the statutes is created to read:

AB150-ASA,1165,2 71.78 (4) (n) The state public defender for the purpose of seeking payment for legal representation by the state public defender.

AB150-ASA, s. 3423 Section 3423. 71.78 (5) of the statutes is amended to read:

AB150-ASA,1165,8 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e) and, (k) and (n) or under an agreement between the department of revenue and another agency of government.

AB150-ASA, s. 3423g Section 3423g. 71.78 (9) of the statutes is amended to read:

AB150-ASA,1165,13 71.78 (9) (title) Disclosure of debtor address to state agency. The department of revenue may supply the address of a debtor to an agency certifying a debt of that debtor under s. 71.93 or to a municipality or county certifying a debt of a debtor under s. 71.935.

AB150-ASA, s. 3423mn Section 3423mn. 71.80 (3) of the statutes is amended to read:

AB150-ASA,1166,3 71.80 (3) Crediting of overpayments on individual or separate returns. In the case of any overpayment, refundable credit or refund on an individual or separate return, the department of revenue, within the applicable period of limitations, may credit the amount of overpayment, refundable credit or refund including any interest allowed, against any liability in respect to any tax collected by the department, a debt under s. 71.93 or 71.935 or a certification under s. 46.255 on the part of the person who made the overpayment or received the refundable credit or the refund and shall refund any balance to the person. The department shall presume that the overpayment, refundable credit or refund is nonmarital property of the filer. Within 2 years after the crediting, the spouse or former spouse of the person filing the return may file a claim for a refund of amounts credited by the department if the spouse or former spouse shows by clear and convincing evidence that all or part of the state tax overpayment, refundable credit or refund was nonmarital property of the nonobligated spouse.

AB150-ASA, s. 3423mp Section 3423mp. 71.80 (3) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1166,19 71.80 (3) Crediting of overpayments on individual or separate returns. In the case of any overpayment, refundable credit or refund on an individual or separate return, the department of revenue, within the applicable period of limitations, may credit the amount of overpayment, refundable credit or refund including any interest allowed, against any liability in respect to any tax collected by the department, a debt under s. 71.93 or 71.935 or a certification under s. 46.255 49.855 on the part of the person who made the overpayment or received the refundable credit or the refund and shall refund any balance to the person. The department shall presume that the overpayment, refundable credit or refund is nonmarital property of the filer. Within 2 years after the crediting, the spouse or former spouse of the person filing the return may file a claim for a refund of amounts credited by the department if the spouse or former spouse shows by clear and convincing evidence that all or part of the state tax overpayment, refundable credit or refund was nonmarital property of the nonobligated spouse.

AB150-ASA, s. 3423s Section 3423s. 71.80 (3m) (a) of the statutes is amended to read:

AB150-ASA,1167,2 71.80 (3m) (a) Against any liability of either spouse or both spouses in respect to an amount owed the department, a certification under s. 46.255 that is subject to s. 766.55 (2) (b) or a debt under s. 71.93 or 71.935 that is subject to s. 766.55 (2) (b) and that was incurred during marriage by a spouse after December 31, 1985, or after both spouses are domiciled in this state, whichever is later, except as provided in s. 71.10 (6) (a) and (b) and (6m).

AB150-ASA, s. 3423sc Section 3423sc. 71.80 (3m) (a) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1167,10 71.80 (3m) (a) Against any liability of either spouse or both spouses in respect to an amount owed the department, a certification under s. 46.255 49.855 that is subject to s. 766.55 (2) (b) or a debt under s. 71.93 or 71.935 that is subject to s. 766.55 (2) (b) and that was incurred during marriage by a spouse after December 31, 1985, or after both spouses are domiciled in this state, whichever is later, except as provided in s. 71.10 (6) (a) and (b) and (6m).

AB150-ASA, s. 3423t Section 3423t. 71.80 (3m) (b) 2. of the statutes is amended to read:

AB150-ASA,1167,13 71.80 (3m) (b) 2. In respect to a debt under s. 71.93 or 71.935 or a certification under s. 46.255 if that debt or certification is not subject to s. 766.55 (2) (b).

AB150-ASA, s. 3423tm Section 3423tm. 71.80 (3m) (b) 2. of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1167,17 71.80 (3m) (b) 2. In respect to a debt under s. 71.93 or 71.935 or a certification under s. 46.255 49.855 if that debt or certification is not subject to s. 766.55 (2) (b).

AB150-ASA, s. 3424dm Section 3424dm. 71.88 (1) (a) of the statutes is amended to read:

AB150-ASA,1168,3 71.88 (1) (a) Contested assessments and claims for refund. Except for refunds set off under s. 71.93 in respect to which appeal is to the agency to which the debt is owed, except for refunds set off under s. 71.935 in respect to which an appeal is held under procedures that the department of revenue establishes and except for refunds set off under s. 46.255 in respect to which a hearing is held before the circuit court, any person feeling aggrieved by a notice of additional assessment, refund, or notice of denial of refund may, within 60 days after receipt of the notice, petition the department of revenue for redetermination. A petition or an appeal by one spouse is a petition or an appeal by both spouses. The department shall make a redetermination on the petition within 6 months after it is filed.

AB150-ASA, s. 3424ds Section 3424ds. 71.88 (1) (a) of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1168,15 71.88 (1) (a) Contested assessments and claims for refund. Except for refunds set off under s. 71.93 in respect to which appeal is to the agency to which the debt is owed, except for refunds set off under s. 71.935 in respect to which an appeal is held under procedures that the department of revenue establishes and except for refunds set off under s. 46.255 49.855 in respect to which a hearing is held before the circuit court, any person feeling aggrieved by a notice of additional assessment, refund, or notice of denial of refund may, within 60 days after receipt of the notice, petition the department of revenue for redetermination. A petition or an appeal by one spouse is a petition or an appeal by both spouses. The department shall make a redetermination on the petition within 6 months after it is filed.

AB150-ASA, s. 3424f Section 3424f. 71.90 (2) of the statutes is amended to read:

AB150-ASA,1169,14 71.90 (2) (title) Deposit with the state treasurer secretary of administration. At any time while the petition is pending before the tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer secretary of administration. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer secretary of administration authorizing the treasurer him or her to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer secretary of administration within 30 days. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer secretary of administration the amount of the taxes as finally determined and direct the state treasurer secretary of administration to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer secretary of administration shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer secretary of administration under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer secretary of administration which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

AB150-ASA, s. 3424g Section 3424g. 71.91 (5) (a) of the statutes is renumbered 71.91 (5) (ar) and amended to read:

AB150-ASA,1170,2 71.91 (5) (ar) If any income or franchise tax is not paid when due, the department of revenue shall issue file a warrant with the clerk of circuit court and may issue a copy of the warrant to the sheriff of any county of the state commanding the sheriff to levy upon and sell enough of the taxpayer's real and personal property found within the county to pay the tax with the penalties, interest and costs, and to proceed upon the property in the same manner as upon an execution against property issued out of a court of record, and to return the warrant to the department and pay to it the money collected, or the part of it that is necessary to pay the tax, penalties, interest and costs within 60 days after the receipt of the warrant, and deliver the balance, if any, after deduction of lawful charges, to the taxpayer.

AB150-ASA, s. 3424m Section 3424m. 71.91 (5) (ag) of the statutes is created to read:

AB150-ASA,1170,4 71.91 (5) (ag) In this subsection:

AB150-ASA,1170,5 1. "File" means mail, deliver or submit electronically.

AB150-ASA, s. 3424r Section 3424r. 71.91 (5) (b) of the statutes is amended to read:

AB150-ASA,1170,24 71.91 (5) (b) The sheriff shall, within 5 days after the receipt of the warrant, file with the clerk of the circuit court of his or her county a copy of the warrant, unless the taxpayer makes satisfactory arrangements for payment with the department, in which case, the sheriff shall, at the direction of the department, return the warrant to it. The clerk shall docket the warrant under par. (ar) as required by s. 806.11, and upon docketing the amount of the warrant, together with interest required by s. 71.82 (2), shall be considered in all respects as a final judgment. The clerk of circuit court shall accept, file and docket the warrant without prepayment of any fee, but the clerk shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31. The fees shall then be paid by the state as provided by par. (h), but the fees provided by s. 814.61 (5) for filing and docketing the warrants shall be added to the amount of the warrant and collected from the taxpayer when satisfaction or release is presented for entry. The sheriff shall be entitled to the same fees for executing upon such warrant as upon an execution against property issued out of a court of record, to be collected in the same manner. Upon the sale of any real estate the sheriff shall execute a deed of the same, and the taxpayer shall have the right to redeem the real estate as from a sale under an execution against property upon a judgment of a court of record.

AB150-ASA, s. 3425 Section 3425. 71.91 (5) (h) of the statutes is amended to read:

AB150-ASA,1171,10 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer, upon audit by the department secretary of administration on the certificate of the secretary of revenue, by the secretary of administration and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

AB150-ASA, s. 3425m Section 3425m. 71.91 (7) (e) of the statutes is amended to read:

AB150-ASA,1171,20 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the state treasurer secretary of administration from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

AB150-ASA, s. 3425w Section 3425w. 71.93 (1) (a) 2. of the statutes is amended to read:

AB150-ASA,1171,25 71.93 (1) (a) 2. A delinquent child support or spousal support obligation that has been reduced to a judgment and has been submitted by an agency of another state to the department of health and social services industry, labor and human relations for certification under this section.

AB150-ASA, s. 3427 Section 3427 . 71.93 (1) (a) 3. of the statutes is amended to read:

AB150-ASA,1172,4 71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.083, 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254.

AB150-ASA, s. 3428 Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act .... (this act), is amended to read:

AB150-ASA,1172,9 71.93 (1) (a) 3. An amount that the department of health and social services may recover under s. 49.125, 49.195 (3) or 49.497, if the department of health and social services has certified the amount under s. 46.254 49.85.

AB150-ASA, s. 3429 Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:

AB150-ASA,1172,13 71.93 (1) (a) 4. An amount that the department of industry, labor and human relations may recover under s. 49.125 or 49.195 (3), if the department of industry, labor and human relations has certified the amount under s. 49.85.

AB150-ASA, s. 3429m Section 3429m. 71.935 of the statutes is created to read:

AB150-ASA,1172,15 71.935 Setoffs for municipalities and counties. (1) In this section:

AB150-ASA,1172,16 (a) "Debt" means an unpaid fine, fee, restitution or forfeiture of at least $20.

AB150-ASA,1172,17 (b) "Debtor" means a person who owes a debt to a municipality or county.

AB150-ASA,1172,18 (c) "Department" means the department of revenue.

AB150-ASA,1172,19 (d) "Refund" has the meaning given under s. 71.93 (1) (d).

AB150-ASA,1173,2 (2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal. The department shall establish an appeals process. At the time of certification, the municipality or county shall furnish to the department the name and social security number of each individual debtor and the name and federal employer identification number of each other debtor.

AB150-ASA,1173,6 (3) If the debt remains uncollected and the debtor does not appeal or loses the appeal, the department shall set off the debt against any refund that is owed to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county.

AB150-ASA,1173,9 (4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts that the department setoff for the municipality or county during that calendar quarter.

AB150-ASA,1173,15 (5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.

AB150-ASA, s. 3430 Section 3430. 72.22 (1) and (3) of the statutes are amended to read:

AB150-ASA,1173,18 72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed by this chapter is due and payable on the date 9 months after the decedent's death.

AB150-ASA,1173,22 (3) Payment. Payments must be made to the department. Full Except as provided in s. 72.225, full payment shall accompany the estate tax return. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB150-ASA, s. 3431 Section 3431. 72.225 of the statutes is created to read:

AB150-ASA,1174,6 72.225 Instalment payments; closely held businesses. (1) If a percentage of the federal tax on an estate may be paid in instalments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same instalment schedule if written notice of the election to pay in instalments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12% and is calculated from the date of death.

AB150-ASA,1174,21 (2) Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.

AB150-ASA, s. 3432 Section 3432. 72.23 of the statutes is amended to read:

AB150-ASA,1175,3 72.23 (title) Interest Acceleration and interest. If the tax imposed by this chapter is not paid with 9 months of the decedent's date of death when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest shall be paid upon notice by the department.

AB150-ASA, s. 3432m Section 3432m. 72.24 of the statutes is amended to read:

AB150-ASA,1175,8 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the state treasurer secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

AB150-ASA, s. 3433 Section 3433. 73.01 (4) (a) of the statutes is amended to read:

AB150-ASA,1175,25 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.

AB150-ASA, s. 3434 Section 3434. 73.01 (5) (a) of the statutes is amended to read:

AB150-ASA,1177,5 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the commission shall deposit in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.