AB150-ASA,1194,620 76.48 (5) Additional assessments may be made, if notice of such assessment is
21given, within 4 years of the date the annual return was filed, but if no return was
22filed, or if the return filed was incorrect and was filed with intent to defeat or evade
23the tax, an additional assessment may be made at any time upon the discovery of
24gross revenues by the department. Refunds may be made if a claim for the refund
25is filed in writing with the department within 4 years of the date the annual return

1was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
2by the department to the secretary of administration who shall audit the amounts
3of such overpayments and the state treasurer shall pay the amount audited.
4Additional assessments shall bear interest at the rate of 12% per year from the time
5they should have been paid to the date upon which they shall become delinquent if
6unpaid.
AB150-ASA, s. 3475 7Section 3475. 77.05 of the statutes is amended to read:
AB150-ASA,1194,11 877.05 State contribution. The department of natural resources shall pay
9before June 30 annually to the town treasurer, from the appropriation under s.
1020.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
11forest croplands under this subchapter.
AB150-ASA, s. 3475m 12Section 3475m. 77.22 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1194,1513 77.22 (2) (intro.) The secretary of revenue shall prescribe the form required
14under sub. (1). The form shall include an application for a credit under s. 79.10 (5)
15and shall
provide for the submission of the following:
AB150-ASA, s. 3476 16Section 3476. 77.22 (2) (d) of the statutes is amended to read:
AB150-ASA,1194,2017 77.22 (2) (d) If the real estate transferred is not subject to certification under
18s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
19(c), the reason why it is not so subject or the form prescribed by the department of
20industry, labor and human relations development under s. 101.122 (6).
AB150-ASA, s. 3476m 21Section 3476m. 77.23 of the statutes is amended to read:
AB150-ASA,1195,3 2277.23 Disposition of fees and returns. On or before the 15th day of each
23month the register shall submit to the county treasurer transfer fees collected
24together with the returns filed in the office during the preceding month for the
25treasurer's transmission to the department of revenue under s. 77.24 and shall

1submit to the county treasurer, or to the city treasurer if the property is located in
2a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
3that the county register of deeds receives during the preceding month
.
AB150-ASA, s. 3477 4Section 3477. 77.25 (19) of the statutes is created to read:
AB150-ASA,1195,55 77.25 (19) Of time-share property, as defined in s. 707.02 (32).
AB150-ASA, s. 3478 6Section 3478. 77.255 of the statutes is amended to read:
AB150-ASA,1195,10 777.255 Exemptions from return. No return is required with respect to
8conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (19) from the fee imposed
9under s. 77.22. No return is required with respect to conveyances exempt under s.
1077.25 (2) unless the transferor is also a lender for the transaction.
AB150-ASA, s. 3479 11Section 3479. 77.265 (4) of the statutes is amended to read:
AB150-ASA,1195,1312 77.265 (4) The department of industry, labor and human relations may use the
13returns under s. 101.22 106.04.
AB150-ASA, s. 3480 14Section 3480. 77.52 (2) (a) 1. of the statutes is amended to read:
AB150-ASA,1196,915 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
16motel operators and other persons furnishing accommodations that are available to
17the public, irrespective of whether membership is required for use of the
18accommodations, including the furnishing of rooms or lodging through the sale of a
19time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
20is not fixed at the time of sale as to the starting day or the lodging unit
. In this
21subdivision, "transient" means any person residing for a continuous period of less
22than one month in a hotel, motel or other furnished accommodations available to the
23public. In this subdivision, "hotel" or "motel" means a building or group of buildings
24in which the public may obtain accommodations for a consideration, including,
25without limitation, such establishments as inns, motels, tourist homes, tourist

1houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
2resort lodges and cabins and any other building or group of buildings in which
3accommodations are available to the public, except accommodations, including
4mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
5than one month and accommodations furnished by any hospitals, sanatoriums, or
6nursing homes, or by corporations or associations organized and operated
7exclusively for religious, charitable or educational purposes provided that no part of
8the net earnings of such corporations and associations inures to the benefit of any
9private shareholder or individual.
AB150-ASA, s. 3481g 10Section 3481g. 77.52 (7) of the statutes is repealed.
AB150-ASA, s. 3481m 11Section 3481m. 77.52 (8) of the statutes is repealed.
AB150-ASA, s. 3481r 12Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:
AB150-ASA,1196,1813 77.52 (9) The department shall issue a permit for each place of operation in this
14state to any person who requests one and who holds a valid certificate under s. 73.03
15(50). Permits under this subsection are not assignable and are valid only for the
16person who originally obtains them and only at the place of operation designated on
17them. Holders of permits shall display them prominently at the place for which they
18are valid.
AB150-ASA, s. 3481t 19Section 3481t. 77.52 (10) of the statutes is repealed.
AB150-ASA, s. 3481u 20Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and
21amended to read:
AB150-ASA,1197,1722 77.52 (11) If any person fails to comply with any provision of this subchapter
23relating to the sales tax or any rule of the department relating to the sales tax
24adopted under this subchapter, is delinquent in respect to any tax imposed by the
25department or fails timely to file any return or report in respect to any tax under ch.

171, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the
2department upon hearing, after giving the person 10 days' notice in writing
3specifying the time and place of hearing and requiring the person to show cause why
4the permit should not be revoked or suspended, may revoke or suspend any one or
5more of the permits held by the person. The department shall give to the person
6written notice of the suspension or revocation of any of the permits. The notices
7required in this paragraph subsection may be served personally or by mail in the
8manner prescribed for service of notice of a deficiency determination. If the
9department suspends or revokes a permanent permit under this paragraph
10subsection, it may grant a temporary permit that is valid for one month and may then
11grant additional temporary permits if the person pays all amounts owed under this
12chapter for the month for which the previous temporary permit was issued. Persons
13who receive a temporary permit waive the notice requirement under s. 77.61 (2). The
14department shall not issue a new permanent permit after the revocation of a permit
15unless it is satisfied that the former holder of the permit will comply with the
16provisions of this subchapter, the rules of the department relating to the sales tax
17and the provisions relating to other taxes administered by the department.
AB150-ASA, s. 3481v 18Section 3481v. 77.52 (11) (b) of the statutes is repealed.
AB150-ASA, s. 3481w 19Section 3481w. 77.52 (12) of the statutes is amended to read:
AB150-ASA,1198,420 77.52 (12) A person who operates as a seller in this state without a permit or
21after a permit has been suspended, revoked or has expired, unless the person has a
22temporary permit under sub. (11) (a),
and each officer of any corporation, partnership
23member, limited liability company member or other person authorized to act on
24behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
25only by persons actively operating as sellers of tangible personal property or taxable

1services. Any person not so operating shall forthwith surrender that person's permit
2to the department for cancellation. The department may revoke the permit of a
3person found not to be actively operating as a seller of tangible personal property or
4taxable services.
AB150-ASA, s. 3484 5Section 3484. 77.52 (17m) (a) of the statutes is amended to read:
AB150-ASA,1198,86 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
7may apply for a direct pay permit by submitting to the department $5 and a
8completed form that the department prescribes.
AB150-ASA, s. 3484e 9Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:
AB150-ASA,1198,1110 77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is
11registered under s. 77.53 (9)
valid certificate under s. 73.03 (50).
AB150-ASA, s. 3484m 12Section 3484m. 77.53 (1) of the statutes is amended to read:
AB150-ASA,1198,2113 77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed
14on the use or consumption in this state of taxable services under s. 77.52 purchased
15from any retailer, at the rate of 5% of the sales price of those services; on the storage,
16use or other consumption in this state of tangible personal property purchased from
17any retailer, at the rate of 5% of the sales price of that property; and on the storage,
18use or other consumption of tangible personal property manufactured, processed or
19otherwise altered, in or outside this state, by the person who stores, uses or consumes
20it, from material purchased from any retailer, at the rate of 5% of the sales price of
21that material.
AB150-ASA, s. 3484r 22Section 3484r. 77.53 (1m) of the statutes is created to read:
AB150-ASA,1198,2523 77.53 (1m) For motor vehicles that are used for retention, demonstration or
24display while held for sale in the regular course of business by a dealer who is
25licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:
AB150-ASA,1199,6
1(a) If the motor vehicle is also used by an employe of the dealer, $96 per month,
2except that beginning in 1997 the department shall annually, as of January 1, adjust
3the dollar amount under this paragraph to reflect the annual percentage change in
4the U.S. consumer price index for all urban consumers, U.S. city average, as
5determined by the U.S. department of labor, for the 12 months ending on June 30 of
6the year before the change.
AB150-ASA,1199,97 (b) If the motor vehicle is not also used by an employe of the dealer, the lease
8value as shown in the lease value tables that the internal revenue service prepares
9to interpret section 61 of the internal revenue code.
AB150-ASA, s. 3484rm 10Section 3484rm. 77.53 (9) of the statutes is amended to read:
AB150-ASA,1199,1611 77.53 (9) Every retailer selling tangible personal property or taxable services
12for storage, use or other consumption in this state shall register with the department
13obtain a certificate under s. 73.03 (50) and give the name and address of all agents
14operating in this state, the location of all distribution or sales houses or offices or
15other places of business in this state, and such other information as the department
16requires.
AB150-ASA, s. 3484rr 17Section 3484rr. 77.53 (9m) of the statutes is amended to read:
AB150-ASA,1199,2418 77.53 (9m) Any person who is not otherwise required to collect any tax imposed
19by this subchapter and who makes sales to persons within this state of tangible
20personal property or taxable services the use of which is subject to tax under this
21subchapter may, if the person so elects, register with the department, under such
22terms and conditions as the department imposes,
shall obtain a valid certificate
23under s. 73.03 (50)
and thereby be authorized and required to collect, report and
24remit to the department the use tax imposed by this subchapter.
AB150-ASA, s. 3484s 25Section 3484s. 77.54 (9a) (a) of the statutes is amended to read:
AB150-ASA,1200,2
177.54 (9a) (a) This state or any agency thereof and the University of Wisconsin
2Hospitals and Clinics Authority
.
AB150-ASA, s. 3485 3Section 3485. 77.54 (24) of the statutes is repealed.
AB150-ASA, s. 3485c 4Section 3485c. 77.58 (5) of the statutes is amended to read:
AB150-ASA,1200,225 77.58 (5) The department, if it deems it necessary to ensure payment to or
6facilitate the collection by the state of the amount of taxes, may require returns and
7payments of the amount of taxes for other than quarterly periods. The department
8may, if satisfied that the revenues will be adequately safeguarded, permit returns
9and payments of the amount of taxes for other than quarterly periods. Such returns
10or payments shall be due or payable by the last day of the month next succeeding the
11end of the reporting or paying period, except that the department may require by
12written notice to the taxpayer that the returns or payments shall be due or payable
13by the 20th day of the month next succeeding the end of the reporting or paying
14period. Any person who discontinues business or whose permit has not been renewed
15under s. 77.52 (10) or (11) (b)
who does not hold a valid permit under s. 77.52 (9) prior
16to the end of a reporting period shall, within 30 days of after such discontinuance
17or nonrenewal after the date on which the person ceases to hold a valid permit, file
18a return and make payment of pay the taxes due from the beginning of such reporting
19period. If a business is discontinued and a final report thereon has been made
20covering all payments due or refunds claimed as provided in this section, the account
21shall be closed, the seller's permit terminated and, notwithstanding any other
22provisions of this section, no further reports may be required.
AB150-ASA, s. 3485f 23Section 3485f. 77.59 (5) of the statutes is amended to read:
AB150-ASA,1201,624 77.59 (5) The department may offset the amount of any refund for a period,
25together with interest on the refund, against deficiencies for another period, and

1against penalties and interest on the deficiencies, or against any amount of whatever
2kind, due and owing on the books of the department from the person claiming the
3refund. If the refund is to be paid to a buyer, the department may also set off amounts
4in the manner in which it sets off income tax and franchise tax refunds under s. 71.93
5and may set off amounts for child support or maintenance or both in the manner in
6which it sets off income taxes under ss. 46.255 49.855 and 71.93 (3), (6) and (7).
AB150-ASA, s. 3485i 7Section 3485i. 77.59 (7) of the statutes is amended to read:
AB150-ASA,1201,218 77.59 (7) If the department believes that the collection of any tax imposed by
9this subchapter will be jeopardized by delay, it shall notify the person determined to
10owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
11determined to be owing, including penalties and interest. Such notice shall be by
12certified or registered mail or by personal service and the warrant of the department
13shall not issue if the person, within 10 days after such notice furnishes a bond in such
14amount not exceeding double the amount determined to be owing and with such
15sureties as the department approves, conditioned upon the payment of so much of
16the taxes, interest and penalties as shall finally be determined to be due. Nothing
17in this subsection shall affect the review of determinations of tax as provided in this
18subchapter and any amounts collected under this subsection shall be deposited with
19the state treasurer secretary of administration and disbursed after final
20determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90
21(2).
AB150-ASA, s. 3485L 22Section 3485L. 77.60 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1202,723 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10
24late filing fee unless the return was not timely filed because of the death of the person
25required to file. The fee shall not apply if the department has failed to issue a seller's

1permit or a use tax registration within 30 days of the receipt of an application for a
2seller's permit or use tax registration accompanied by the permit fee required
3established under s. 77.52 (8) 73.03 (50), if the person does not hold a valid certificate
4under s. 73.03 (50),
and either the security required under s. 77.61 (2) or evidence of
5compliance with s. 77.52 (10) (c)
. Delinquent sales and use taxes shall bear interest
6at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall
7become delinquent if not paid:
AB150-ASA, s. 3485o 8Section 3485o. 77.61 (5) (b) 9. of the statutes is amended to read:
AB150-ASA,1202,119 77.61 (5) (b) 9. The administrator of the lottery division in the gaming
10commission
department for the purpose of withholding of lottery winnings under s.
11565.30 (5).
AB150-ASA, s. 3485s 12Section 3485s. 77.71 (2) of the statutes is amended to read:
AB150-ASA,1202,2313 77.71 (2) An excise tax is imposed at the rate of 0.5% of the sales price upon
14every person storing, using or otherwise consuming in the county tangible personal
15property or services if the property or service is subject to the state use tax under s.
1677.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been
17paid relieves the buyer of liability for the tax under this subsection and except that
18if the buyer has paid a similar local tax in another state on a purchase of the same
19property or services that tax shall be credited against the tax under this subsection
20and except that for motor vehicles that are used for retention, demonstration or
21display while held for sale in the regular course of business by a dealer the tax under
22this subsection is imposed not on the sales price but on the amount under s. 77.53
23(1m)
.
AB150-ASA, s. 3485v 24Section 3485v. 77.76 (3) of the statutes is amended to read:
AB150-ASA,1203,17
177.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
2distribute 98.5% 98.7% of the county taxes reported for each enacting county, minus
3the county portion of the retailers' discounts, to the county and shall indicate the
4taxes reported by each taxpayer, no later than the end of the 3rd month following the
5end of the calendar quarter in which such amounts were reported. In this subsection,
6the "county portion of the retailers' discount" is the amount determined by
7multiplying the total retailers' discount by a fraction the numerator of which is the
8gross county sales and use taxes payable and the denominator of which is the sum
9of the gross state and county sales and use taxes payable. The county taxes
10distributed shall be increased or decreased to reflect subsequent refunds, audit
11adjustments and all other adjustments of the county taxes previously distributed.
12Interest paid on refunds of county sales and use taxes shall be paid from the
13appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
14(a). The county may retain the amount it receives or it may distribute all or a portion
15of the amount it receives to the towns, villages, cities and school districts in the
16county. Any county receiving a report under this subsection is subject to the duties
17of confidentiality to which the department of revenue is subject under s. 77.61 (5).
AB150-ASA, s. 3485x 18Section 3485x. 77.76 (4) of the statutes is amended to read:
AB150-ASA,1203,2219 77.76 (4) There shall be retained by the state 1.5% 1.3% of the taxes collected
20under this subchapter to cover costs incurred by the state in administering, enforcing
21and collecting the tax. All interest and penalties collected shall be deposited and
22retained by this state in the general fund.
AB150-ASA, s. 3486 23Section 3486. 77.82 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1204,824 77.82 (2) Petition. (intro.) Any owner of land may petition the department to
25designate any eligible parcel of land as managed forest land. A petition may include

1any number of eligible parcels under the same ownership in a single municipality.
2Each petition shall be submitted on a form provided by the department and shall be
3accompanied by a nonrefundable $10 application fee unless a different amount of the
4fee is established by the department by rule at an amount equal to the average
5expense to the department of recording an order issued under this subchapter,
6which
. The fee shall be credited to deposited in the conservation fund and credited
7to the appropriation under s. 20.370 (1) (cr)
. Each petition shall include all of the
8following:
AB150-ASA, s. 3487 9Section 3487. 77.82 (4) of the statutes is amended to read:
AB150-ASA,1204,1810 77.82 (4) Additions to managed forest land. An owner may petition the
11department to designate as managed forest land an additional parcel of land in the
12same municipality if the additional parcel is at least 3 acres in size and is contiguous
13to any of the owner's designated land. The petition shall be accompanied by a
14nonrefundable $10 application fee unless a different amount of the fee is established
15in the same manner as the fee under sub. (2), which. The fee shall be credited to
16deposited in the conservation fund and credited to the appropriation under s. 20.370
17(1) (cr)
. The petition shall be submitted on a department form and shall contain any
18additional information required by the department.
AB150-ASA, s. 3488 19Section 3488. 77.82 (4m) (bn) of the statutes is amended to read:
AB150-ASA,1204,2220 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a
21nonrefundable $100 application fee which shall be credited to deposited in the
22conservation fund and credited to the appropriation under s. 20.370 (1) (cr).
AB150-ASA, s. 3489 23Section 3489. 77.85 of the statutes is amended to read:
AB150-ASA,1205,2 2477.85 State contribution. The department shall pay before June 30 annually
25the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20

1cents for each acre of land in the municipality that is designated as managed forest
2land under this subchapter.
AB150-ASA, s. 3490 3Section 3490. 77.88 (2) (d) of the statutes is amended to read:
AB150-ASA,1205,94 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner
5shall, on a form provided by the department, file with the department a report of the
6transfer signed by the former owner and the transferee. The report shall be
7accompanied by a $20 fee which shall be credited to deposited in the conservation
8fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall
9immediately notify each person entitled to notice under s. 77.82 (8).
AB150-ASA, s. 3491 10Section 3491. 77.89 (1) of the statutes is amended to read:
AB150-ASA,1205,1411 77.89 (1) Payment to municipalities. By June 30 of each year, the department,
12from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment
13received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the
14municipality in which is located the land to which the payment applies.
AB150-ASA, s. 3492 15Section 3492. 77.91 (4) of the statutes is amended to read:
AB150-ASA,1205,1816 77.91 (4) Expenses. The Except as provided in sub. (5), the department's
17expenses for the administration of this subchapter shall be paid from the
18appropriation under s. 20.370 (1) (mu).
AB150-ASA, s. 3493 19Section 3493. 77.91 (5) of the statutes is amended to read:
AB150-ASA,1206,220 77.91 (5) Recording. Each register of deeds who receives notice of an order
21under this subchapter shall record the action as provided under s. 59.51. The
22department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from
23the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation
24under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount

1required under this subsection in that fiscal year, the department shall pay the
2balance from the appropriation under s. 20.370 (1) (mu)
.
AB150-ASA, s. 3493m 3Section 3493m. 77.92 (4) of the statutes is amended to read:
AB150-ASA,1206,144 77.92 (4) "Net business income", with respect to a partnership or limited
5liability company, means taxable income as calculated under section 703 of the
6internal revenue code; plus the items of income and gain under section 702 of the
7internal revenue code; minus the items of loss and deduction under section 702 of the
8internal revenue code; plus payments treated as not made to partners under section
9707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd),
10(2de),
(2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions
11from farming. "Net business income", with respect to a natural person, estate or
12trust, means profit from a trade or business for federal income tax purposes and
13includes net income derived as an employe as defined in section 3121 (d) (3) of the
14internal revenue code.
AB150-ASA, s. 3494 15Section 3494. 77.92 (4r) of the statutes is created to read:
AB150-ASA,1206,1916 77.92 (4r) "Total receipts from all activities" means gross receipts, gross sales,
17gross dividends, gross interest income, gross rents, gross royalties, the gross sales
18price from the disposition of capital assets and business assets and all other receipts
19that are included in gross income under ch. 71.
AB150-ASA, s. 3495 20Section 3495. 77.93 (1) of the statutes is amended to read:
AB150-ASA,1207,221 77.93 (1) All corporations required to file a return under subch. IV or V of ch.
2271 that have at least $4,000 in total receipts from all activities for the taxable year
23except corporations that are exempt from taxation under s. 71.26 (1) and that have
24no unrelated business income reportable under s. 71.24 (1m). The surcharge is
25imposed on the tax-option corporation, not on its shareholders, except that if a

1tax-option corporation's surcharge is delinquent, its shareholders are jointly and
2severally liable for it.
AB150-ASA, s. 3496 3Section 3496. 77.93 (4) of the statutes is amended to read:
AB150-ASA,1207,64 77.93 (4) All insurers that are required to file a return under subch. VII of ch.
571 and that have at least $4,000 in total receipts from all activities for the taxable
6year.
AB150-ASA, s. 3497 7Section 3497. 78.09 (2) of the statutes is amended to read:
AB150-ASA,1207,128 78.09 (2) To procure a license, a supplier who holds a valid certificate issued
9under s. 73.03 (50)
shall file with the department an application prescribed and
10furnished by the department and verified by the owner of the business if the owner
11is an individual, partnership or unincorporated association or by the president and
12secretary if the owner is a corporation.
AB150-ASA, s. 3498 13Section 3498. 78.09 (5) of the statutes is amended to read:
AB150-ASA,1207,1814 78.09 (5) To procure an export license, an exporter who holds a valid certificate
15issued under s. 73.03 (50)
shall file with the department an application prescribed
16and furnished by the department and verified by the owner of the business if the
17owner is an individual, partnership or unincorporated association or by the
18president and secretary if the owner is a corporation.
AB150-ASA, s. 3500b 19Section 3500b. 78.10 (1) of the statutes is repealed and recreated to read:
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