SB556-SSA1,2,46
71.85
(3) (b) No penalty or interest that has been imposed under this
7subchapter for taxable years beginning after December 31, 1988, and before January
81, 1997, on a taxpayer who was an employe of the Wisconsin national guard, who
9worked as a technician and who was recognized as a federal employe under P.L.
1090-486, or who is the surviving spouse of such a person, to the extent that the penalty
11or interest or both relate to payments received from the U.S. civil service retirement
12system by such a person, is due and may not be collected or imposed by the
13department of revenue on or after the effective date of this paragraph .... [revisor
14inserts date]. A person to whom this paragraph applies, who has paid interest or
1penalties or both on payments that are described under this paragraph before the
2effective date of this paragraph .... [revisor inserts date], is eligible to claim a refund
3for the payment that he or she has made if the claim is filed within 8 years after the
4unextended date on which the tax return was due.