AB150, s. 3388 14Section 3388. 71.07 (9e) (ap) (intro.) of the statutes is amended to read:
AB150,1199,2015 71.07 (9e) (ap) (intro.) For taxable years beginning on or after January 1, 1994
16after December 31, 1993, and before January 1, 1995, a person who has more than
172 qualifying children who have the same principal place of abode as the person may
18credit against the tax imposed under s. 71.02 an amount equal to the amount
19calculated by one of the following methods, based on the person's earned income or
20federal adjusted gross income:
AB150, s. 3389 21Section 3389. 71.07 (9e) (ar) of the statutes is created to read:
AB150,1200,722 71.07 (9e) (ar) Subject to par. (as), the amount calculated by the department
23of revenue that may be claimed by claimants under pars. (aj), (aL) and (an), based
24on the department's estimate of the number of claimants that file claims under this
25subsection, shall increase with the number of dependents whom the claimant has

1such that the amount that may be claimed by a claimant who has 2 qualifying
2children as described under par. (aL) shall not be less than 5 times the amount that
3may be claimed by a claimant who has one qualifying child as described under par.
4(aj) and the amount that may be claimed by a claimant who has 3 or more qualifying
5children as described under par. (an) shall not be less than 15 times the amount that
6may be claimed by a claimant who has one qualifying child as described under par.
7(aj).
AB150, s. 3390 8Section 3390. 71.07 (9e) (as) of the statutes is created to read:
AB150,1200,109 71.07 (9e) (as) The total amount to be distributed under this subsection from
10the appropriation under s. 20.835 (2) (f) shall be one of the following:
AB150,1200,1111 1. In 1996, $60,300,000.
AB150,1200,1212 2. In 1997, $65,800,000.
AB150, s. 3391 13Section 3391. 71.07 (9e) (at) 1. (intro.) of the statutes is amended to read:
AB150,1200,1514 71.07 (9e) (at) 1. (intro.) For taxable years beginning on or after January 1,
151994, and subject to subd. 2.
after December 31, 1993, and before January 1, 1995:
AB150, s. 3392 16Section 3392. 71.07 (9e) (at) 2. of the statutes is repealed.
AB150, s. 3393 17Section 3393. 71.07 (9e) (at) 3. (intro.) of the statutes is amended to read:
AB150,1200,2018 71.07 (9e) (at) 3. (intro.) For taxable years beginning on or after January 1,
191994
after December 31, 1993, and before January 1, 1995, the maximum credit is
20one of the following amounts:
AB150, s. 3394 21Section 3394. 71.10 (3) (b) of the statutes is amended to read:
AB150,1201,422 71.10 (3) (b) The secretary of revenue shall provide a place for those
23designations on the face of the individual income tax return and shall provide next
24to that place a statement that a designation will not increase tax liability. Annually
25on August 15, the secretary of revenue shall certify to the elections board, the

1department secretary of administration and the state treasurer under s. 11.50 the
2total amount of designations made during the preceding fiscal year. If any individual
3attempts to place any condition or restriction upon a designation, that individual is
4deemed not to have made a designation on his or her tax return.
AB150, s. 3395 5Section 3395. 71.10 (5) (h) (intro.) of the statutes is amended to read:
AB150,1201,86 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, the department secretary of administration and the state treasurer:
AB150, s. 3396 9Section 3396. 71.125 of the statutes is amended to read:
AB150,1201,13 1071.125 Imposition of tax. The tax imposed by this chapter on individuals and
11the rates under s. 71.06 (1) and, (2) and (2e) shall apply to the Wisconsin taxable
12income of estates or trusts, except nuclear decommissioning trust or reserve funds,
13and that tax shall be paid by the fiduciary.
AB150, s. 3397 14Section 3397. 71.26 (1) (a) of the statutes is amended to read:
AB150,1202,1315 71.26 (1) (a) Certain corporations. Income of corporations organized under ch.
16185, except income of a cooperative sickness care association organized under s.
17185.981, or of a hospital service insurance corporation under s. 613.81, that is derived
18from a health maintenance organization as defined in s. 609.01 (2) or a limited
19service health organization as defined in s. 609.01 (3),
or operating under subch. I
20of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any
21shareholder or member, or operated on a cooperative plan pursuant to which they
22determine and distribute their proceeds in substantial compliance with s. 185.45,
23and the income, except the unrelated business taxable income as defined in section
24512 of the internal revenue code and except income that is derived from a health
25maintenance organization as defined in s. 609.01 (2) or a limited service health

1organization as defined in s. 609.01 (3)
, of all religious, scientific, educational,
2benevolent or other corporations or associations of individuals not organized or
3conducted for pecuniary profit. This paragraph does not apply to the income of
4savings banks, mutual loan corporations or savings and loan associations. This
5paragraph applies to the income of credit unions except to the income of any credit
6union that is derived from public deposits for any taxable year in which the credit
7union is approved as a public depository under ch. 34 and acts as a depository of state
8or local funds under s. 186.113 (20). For purposes of this paragraph, the income of
9a credit union that is derived from public deposits is the product of the credit union's
10gross annual income for the taxable year multiplied by a fraction, the numerator of
11which is the average monthly balance of public deposits in the credit union during
12the taxable year, and the denominator of which is the average monthly balance of all
13deposits in the credit union during the taxable year.
AB150, s. 3398 14Section 3398. 71.26 (1) (be) of the statutes is created to read:
AB150,1202,1615 71.26 (1) (be) Certain authorities. Income of the University of Wisconsin
16Hospitals and Clinics Authority.
AB150, s. 3399 17Section 3399. 71.26 (1) (d) of the statutes is amended to read:
AB150,1203,418 71.26 (1) (d) Bank in liquidation. Income of any bank placed in the hands of
19the commissioner of banking department of financial institutions for liquidation
20under s. 220.08, if the tax levied, assessed or collected under this chapter on account
21of such bank diminishes the assets thereof so that full payment of all depositors
22cannot be made. Whenever the commissioner of banking department of financial
23institutions
certifies to the department of revenue that the tax or any part thereof
24levied and assessed under this chapter against any such bank will so diminish the
25assets thereof that full payment of all depositors cannot be made, the department of

1revenue
shall cancel and abate such tax or part thereof, together with any penalty
2thereon. This paragraph shall apply to unpaid taxes which were levied and assessed
3subsequent to the time the bank was taken over by the commissioner of banking
4department of financial institutions.
AB150, s. 3400 5Section 3400. 71.28 (1di) (d) 2. of the statutes is amended to read:
AB150,1203,106 71.28 (1di) (d) 2. A statement from the department of development verifying
7the purchase price of the investment and verifying that the investment fulfills the
8requirements under par. (a)
that the claimant's activities substantially correspond
9to the information upon which the department of development relied to certify the
10claimant under s. 560.765 (3)
.
AB150, s. 3401 11Section 3401. 71.28 (1dj) (e) 3. a. of the statutes is renumbered 71.28 (1dj) (e)
123. and amended to read:
AB150,1203,1913 71.28 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
141, 1992, a
A statement from the department of development verifying the amount of
15qualifying wages and verifying that the employes were hired for work only in a
16development zone or are mobile employes whose base of operations is in a
17development zone
that the claimant's activities substantially correspond to the
18information upon which the department of development relied to certify the claimant
19under s. 560.765 (3)
.
AB150, s. 3402 20Section 3402. 71.28 (1dj) (e) 3. b. of the statutes is repealed.
AB150, s. 3403 21Section 3403. 71.28 (1ds) (d) 2. of the statutes is amended to read:
AB150,1204,222 71.28 (1ds) (d) 2. A statement from the department of development verifying
23the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the
24claimant
that the claimant's activities substantially correspond to the information

1upon which the department of development relied to certify the claimant under s.
2560.765 (3)
.
AB150, s. 3404 3Section 3404. 71.28 (4) (am) of the statutes is amended to read:
AB150,1205,24 71.28 (4) (am) Development zone additional research credit. 1. In addition to
5the credit under par. (a), any corporation may credit against taxes otherwise due
6under this chapter an amount equal to 5% of the amount obtained by subtracting
7from the corporation's qualified research expenses, as defined in section 41 of the
8internal revenue code, except that "qualified research expenses" include only
9expenses incurred by the claimant in a development zone under subch. VI of ch. 560
10and except that "qualified research expenses" do not include compensation used in
11computing the credit under sub. (1dj) nor research expenses incurred before the
12claimant is certified for tax benefits under s. 560.765 (3), the corporation's base
13amount, as defined in section 41 (c) of the internal revenue code, in a development
14zone, except that gross receipts used in calculating the base amount means gross
15receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d)
16and research expenses used in calculating the base amount include research
17expenses incurred before the claimant is certified for tax benefits under s. 560.765
18(3), in a development zone, if the claimant submits with the claimant's return a copy
19of the claimant's certification for tax benefits under s. 560.765 (3) and a statement
20from the department of development verifying the claimant's qualified research
21expenses for research conducted exclusively in a development zone
that the
22claimant's activities substantially correspond to the information upon which the
23department of development relied to certify the claimant under s. 560.765 (3)
. The
24rules under s. 73.03 (35) apply to the credit under this subdivision. The rules under
25sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims

1under this subdivision. Section 41 (h) of the internal revenue code does not apply
2to the credit under this subdivision.
AB150, s. 3405 3Section 3405. 71.45 (1) of the statutes is amended to read:
AB150,1205,194 71.45 (1) Exempt and excludable income. There shall be exempt from taxation
5under this subchapter income of insurers exempt from federal income taxation
6pursuant to section 501 (c) (15) of the internal revenue code, town mutuals organized
7under or subject to ch. 612, foreign insurers, and domestic insurers engaged
8exclusively in life insurance business, domestic insurers insuring against financial
9loss by reason of nonpayment of principal, interest and other sums agreed to be paid
10under the terms of any note or bond or other evidence of indebtedness secured by a
11mortgage, deed of trust or other instrument constituting a lien or charge on real
12estate and corporations organized under ch. 185, but not including income of
13cooperative sickness care associations organized under s. 185.981, or of a hospital
14service insurance corporation under s. 613.81, that is derived from a health
15maintenance organization as defined in s. 609.01 (2) or a limited service health
16organization as defined in s. 609.01 (3),
or operating under subch. I of ch. 616 which
17are bona fide cooperatives operated without pecuniary profit to any shareholder or
18member, or operated on a cooperative plan pursuant to which they determine and
19distribute their proceeds in substantial compliance with s. 185.45.
AB150, s. 3406 20Section 3406. 71.45 (2) (a) (intro.) of the statutes is amended to read:
AB150,1205,2521 71.45 (2) (a) (intro.) Insurers subject to taxation under this chapter shall pay
22a tax according to or measured by net income. Such tax is payable under s. 71.44 (1).
23"Net Except as provided in sub. (5), "net income" of an insurer subject to taxation
24under this chapter means federal taxable income as determined in accordance with
25the provisions of the internal revenue code adjusted as follows:
AB150, s. 3407
1Section 3407. 71.45 (5) of the statutes is created to read:
AB150,1206,62 71.45 (5) Exceptions. The net income of a cooperative sickness care
3organization organized under s. 185.981 that is derived from a health maintenance
4organization as defined in s. 609.01 (2) and the net income of a limited service health
5organization as defined in s. 609.01 (3) is the net income as it would be calculated
6under subch. IV.
AB150, s. 3408 7Section 3408. 71.47 (1di) (d) 2. of the statutes is amended to read:
AB150,1206,128 71.47 (1di) (d) 2. A statement from the department of development verifying
9the purchase price of the investment and verifying that the investment fulfills the
10requirements under par. (a)
that the claimant's activities substantially correspond
11to the information upon which the department relied to certify the claimant under
12s. 560.765 (3)
.
AB150, s. 3409 13Section 3409. 71.47 (1dj) (e) 3. a. of the statutes is renumbered 71.47 (1dj) (e)
143. and amended to read:
AB150,1206,2115 71.47 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January
161, 1992, a
A statement from the department of development verifying the amount of
17qualifying wages and verifying that the employes were hired for work only in a
18development zone or are mobile employes whose base of operations is in a
19development zone
that the claimant's activities substantially correspond to the
20information upon which the department relied to certify the claimant under s.
21560.765 (3)
.
AB150, s. 3410 22Section 3410. 71.47 (1dj) (e) 3. b. of the statutes is repealed.
AB150, s. 3411 23Section 3411. 71.47 (1ds) (d) 2. of the statutes is amended to read:
AB150,1207,224 71.47 (1ds) (d) 2. A statement from the department of development verifying
25the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the

1claimant
that the claimant's activities substantially correspond to the information
2upon which the department relied to certify the claimant under s. 560.765 (3)
.
AB150, s. 3412 3Section 3412. 71.47 (4) (am) of the statutes is amended to read:
AB150,1208,24 71.47 (4) (am) Development zone additional research credit. In addition to the
5credit under par. (a), any corporation may credit against taxes otherwise due under
6this chapter an amount equal to 5% of the amount obtained by subtracting from the
7corporation's qualified research expenses, as defined in section 41 of the internal
8revenue code, except that "qualified research expenses" include only expenses
9incurred by the claimant in a development zone under subch. VI of ch. 560 and except
10that "qualified research expenses" do not include compensation used in computing
11the credit under sub. (1dj) nor research expenses incurred before the claimant is
12certified for tax benefits under s. 560.765 (3), the corporation's base amount, as
13defined in section 41 (c) of the internal revenue code, in a development zone, except
14that gross receipts used in calculating the base amount means gross receipts from
15sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d) and research
16expenses used in calculating the base amount include research expenses incurred
17before the claimant is certified for tax benefits under s. 560.765 (3), in a development
18zone, if the claimant submits with the claimant's return a copy of the claimant's
19certification for tax benefits under s. 560.765 (3) and a statement from the
20department of development verifying the claimant's qualified research expenses for
21research conducted exclusively in a development zone
that the claimant's activities
22substantially correspond to the information upon which the department of
23development relied to certify the claimant under s. 560.765 (3)
. The rules under s.
2473.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f) and
25(g) as they apply to the credit under that subsection apply to claims under this

1paragraph. Section 41 (h) of the internal revenue code does not apply to the credit
2under this paragraph.
AB150, s. 3413 3Section 3413. 71.52 (6) of the statutes is amended to read:
AB150,1209,134 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
5following amounts, to the extent not included in Wisconsin adjusted gross income:
6maintenance payments (except foster care maintenance and supplementary
7payments excludable under section 131 of the internal revenue code), support money,
8cash public assistance and general relief (not including credit granted under this
9subchapter and amounts under s. 46.27), cash benefits paid by counties under s.
1059.07 (154),
the gross amount of any pension or annuity (including railroad
11retirement benefits, all payments received under the federal social security act and
12veterans disability pensions), nontaxable interest received from the federal
13government or any of its instrumentalities, nontaxable interest received on state or
14municipal bonds, worker's compensation, unemployment compensation, the gross
15amount of "loss of time" insurance, compensation and other cash benefits received
16from the United States for past or present service in the armed forces, scholarship
17and fellowship gifts or income, capital gains, gain on the sale of a personal residence
18excluded under section 121 of the internal revenue code, dividends, income of a
19nonresident or part-year resident who is married to a full-year resident, housing
20allowances provided to members of the clergy, the amount by which a resident
21manager's rent is reduced, nontaxable income of an American Indian, nontaxable
22income from sources outside this state and nontaxable deferred compensation.
23Intangible drilling costs, depletion allowances and depreciation, including first-year
24depreciation allowances under section 179 of the internal revenue code,
25amortization, contributions to individual retirement accounts under section 219 of

1the internal revenue code, contributions to Keogh plans, net operating loss
2carry-forwards and capital loss carry-forwards deducted in determining Wisconsin
3adjusted gross income shall be added to "income". "Income" does not include gifts
4from natural persons, cash reimbursement payments made under title XX of the
5federal social security act, surplus food or other relief in kind supplied by a
6governmental agency, the gain on the sale of a personal residence deferred under
7section 1034 of the internal revenue code or nonrecognized gain from involuntary
8conversions under section 1033 of the internal revenue code. Amounts not included
9in adjusted gross income but added to "income" under this subsection in a previous
10year and repaid may be subtracted from income for the year during which they are
11repaid. A marital property agreement or unilateral statement under ch. 766 has no
12effect in computing "income" for a person whose homestead is not the same as the
13homestead of that person's spouse.
AB150, s. 3414 14Section 3414. 71.54 (2) (a) (intro.) of the statutes is amended to read:
AB150,1209,1915 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes
16accrued shall be reduced by one-twelfth for each month or portion of a month for
17which the claimant received general relief from any municipality or county under s.
1859.07 (154)
equal to or in excess of $400, or received assistance under s. 49.19, except
19assistance received:
AB150, s. 3415 20Section 3415. 71.59 (1m) of the statutes is amended to read:
AB150,1209,2521 71.59 (1m) Permitted uses. The designation by the department of natural
22resources of any
Any farmland in this state, designated as part of the ice age trail
23under s. 27.1035
for which a claim under this section may be filed, as part of the ice
24age trail, under s. 23.17,
is a permitted use under a farmland preservation
25agreement, or a certificate of a zoning authority, under sub. (1) (b).
AB150, s. 3416
1Section 3416. 71.64 (9) (b) of the statutes is amended to read:
AB150,1210,142 71.64 (9) (b) The department shall from time to time adjust the withholding
3tables to reflect any changes in income tax rates, any applicable surtax or any
4changes in dollar amounts in s. 71.06 (1) and, (2) and (2e) resulting from statutory
5changes. The tables shall be extended to cover from zero to 10 withholding
6exemptions, shall assume that the payment of wages in each pay period will, when
7multiplied by the number of pay periods in a year, reasonably reflect the annual wage
8of the employe from the employer and shall be based on the further assumption that
9the annual wage will be reduced for allowable deductions from gross income. The
10department may determine the length of the tables and a reasonable span for each
11bracket. In preparing the tables the department shall adjust all withholding
12amounts not an exact multiple of 10 cents to the next highest figure that is a multiple
13of 10 cents. The department shall also provide instructions with the tables for
14withholding with respect to quarterly, semiannual and annual pay periods.
AB150, s. 3417 15Section 3417. 71.67 (4) (a) of the statutes is amended to read:
AB150,1210,2016 71.67 (4) (a) The administrator of the lottery division in the gaming commission
17under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount
18determined by multiplying the amount of the prize by the highest rate applicable to
19individuals under s. 71.06 (1) or (2e). The administrator shall deposit the amounts
20withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
AB150, s. 3418 21Section 3418. 71.67 (5) (a) of the statutes is amended to read:
AB150,1211,222 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
23manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
24payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
25determined by multiplying the amount of the payment by the highest rate applicable

1to individuals under s. 71.06 (1) (a) to (c) or (2e) if the amount of the payment is more
2than $1,000.
AB150, s. 3419 3Section 3419. 71.67 (6) of the statutes is created to read:
AB150,1211,74 71.67 (6) Withholding registration; fee. Each employer who is required to
5withhold under this subchapter shall register with the department and pay to the
6department a fee set by the department by rule. The department may set the term
7for the registration by rule.
AB150, s. 3420 8Section 3420. 71.75 (5) of the statutes is amended to read:
AB150,1211,249 71.75 (5) A claim for refund may be made within 2 years after the assessment
10of a tax or an assessment to recover all or part of any tax credit, including penalties
11and interest, under this chapter, assessed by office audit or field audit and paid if the
12assessment was not protested by the filing of a petition for redetermination or within
134 years after the unextended due date of the return for the period assessed,
14whichever is later
. No claim may be allowed under this subsection for any tax,
15interest or penalty paid with respect to any item of income, credit or deduction
16self-assessed or determined by the taxpayer or assessed as the result of any
17assessment made by the department with respect to which all the conditions
18specified in this subsection are not met. If a claim is filed under this subsection, the
19department of revenue may make an additional assessment in respect to any item
20of income or deduction that was a subject of the prior assessment. This subsection
21does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does not extend
22the time period during which the department of revenue may assess, or the taxpayer
23may claim a refund, in respect to any item of income or deduction that was not a
24subject of the prior assessment.
AB150, s. 3421 25Section 3421. 71.78 (4) (m) of the statutes is amended to read:
AB150,1212,5
171.78 (4) (m) The secretary of development and employes of that department
2to the extent necessary to administer the development zone program under subch.
3VI of ch. 560 and employes of local units of government that have development zones
4to the extent that it is necessary for them to aid the department of development to
5perform its duties under s. 560.75 (8)
.
AB150, s. 3422 6Section 3422. 71.78 (4) (n) of the statutes is created to read:
AB150,1212,87 71.78 (4) (n) The state public defender for the purpose of seeking payment for
8legal representation by the state public defender.
AB150, s. 3423 9Section 3423. 71.78 (5) of the statutes is amended to read:
AB150,1212,1410 71.78 (5) Agreement with department. Copies of returns and claims specified
11in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
12furnished to the persons listed under sub. (4), except persons under sub. (4) (e) and,
13(k) and (n) or under an agreement between the department of revenue and another
14agency of government.
AB150, s. 3424 15Section 3424. 71.80 (12) of the statutes is amended to read:
AB150,1213,816 71.80 (12) (title) Secretary of state Department deemed lawful attorney for
17nonresident.
(a) The transaction of business or the performance of personal services
18in this state or the derivation of income from property the income from which has a
19taxable situs in this state by any nonresident person, except where the nonresident
20is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed
21an irrevocable appointment by such person, binding upon that person, that person's
22executor, administrator or personal representative, of the secretary of state
23department of revenue to be that person's lawful attorney upon whom may be served
24any notice, order, pleading or process (including without limitation by enumeration
25any notice of assessment, denial of application for abatement or denial of claim for

1refund) by any administrative agency or in any proceeding by or before any
2administrative agency, or in any proceeding or action in any court, to enforce or effect
3full compliance with or involving the provisions of this chapter. The transaction of
4business, the performance of personal services or derivation of income from such
5property in this state shall be a signification of that person's agreement that any such
6notice, order, pleading or process which is so served shall be of the same legal force
7and validity as if served on that person personally, or upon that person's executor,
8administrator or personal representative.
AB150,1213,249 (b) The transaction of business in this state or the derivation of income which
10has a situs in this state under the provisions of this chapter by any person while a
11resident of this state shall be deemed an irrevocable appointment by such person,
12binding upon that person, that person's executor, administrator or personal
13representative, effective upon such person becoming a nonresident of this state, of
14the secretary of state department of revenue to be that person's true and lawful
15attorney upon whom may be served any notice, order, pleading or process (including
16without limitation by enumeration any notice of assessment, denial of application for
17abatement or denial of claim for refund) by any administrative agency or in any
18proceeding by or before an administrative agency, or in any proceeding or action in
19any court, to enforce or effect full compliance with or involving the provisions of this
20chapter. And the transaction of such business or the derivation of such income shall
21be a signification of that person's agreement that any such notice, order, pleading or
22process which is so served shall be of the same legal force and validity as if served
23on that person personally, or upon that person's executor, administrator or personal
24representative.
AB150,1214,12
1(c) Service under par. (a) or (b) shall be made by serving a copy upon the
2secretary of state department of revenue or by filing such copy in the secretary of
3state's office
with the department of revenue, and such service shall be sufficient
4service upon such person, or that person's executor, administrator or personal
5representative if notice of such service and a copy of the notice, order, pleading or
6process are within 10 days thereafter sent by mail by the state department, officer
7or agency making such service to such person, or that person's executor,
8administrator or personal representative, at that person's last-known address, and
9that an affidavit of compliance herewith is filed with the secretary of state
10department of revenue. The secretary of state department of revenue shall keep a
11record of all such notices, orders, pleadings, processes and affidavits and shall note
12in such record the day and hour of service upon the secretary department.
AB150, s. 3425 13Section 3425. 71.91 (5) (h) of the statutes is amended to read:
AB150,1214,2214 71.91 (5) (h) All fees and compensation of officials or other persons performing
15any act or functions required in carrying out this subchapter, except such as are by
16this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
17presentation to the department of revenue of an itemized and verified statement of
18the amount due, be paid by the state treasurer upon audit by the department
19secretary of administration on the certificate of the secretary of revenue and charged
20to the proper appropriation for the department of revenue. No public official shall
21be entitled to demand prepayment of any fee for the performance of any official act
22required in carrying out this subchapter.
AB150, s. 3426 23Section 3426 . 71.93 (1) (a) 3. of the statutes is amended to read:
AB150,1215,224 71.93 (1) (a) 3. An amount that the department of health and social services
25may recover has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3)

1or (4m) or 49.497 (1) or (2e), if the department of health and social services has
2certified the amount under s. 46.254.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0726/1, -0727/2, -1701/3 and -2153/1.
AB150, s. 3427 3Section 3427 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act
4.... (this act), section 3426, is amended to read:
AB150,1215,85 71.93 (1) (a) 3. An amount that the department of health and social services
6has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3) or (4m) or
749.497(1) or (2e), if the department of health and social services has certified the
8amount under s. 46.254.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
AB150, s. 3428 9Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act
10.... (this act), sections 3426 and 3427, is amended to read:
AB150,1215,1411 71.93 (1) (a) 3. An amount that the department of health and social services
12has determined to be due under s. 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497 (1)
13or (2e), if the department of health and social services has certified the amount under
14s. 46.254 49.85.
****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
AB150, s. 3429 15Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:
AB150,1215,1916 71.93 (1) (a) 4. An amount that the department of industry, labor and human
17relations may recover under s. 49.125 (1) or (2m) or 49.195 (3) or (4m), if the
18department of industry, labor and human relations has certified the amount under
19s. 49.85.
****Note: This is reconciled s. 71.93 (1) (a) 4. This Section has been affected by drafts with
the following LRB numbers: -0727/3, -1701/3 and -2153/1.
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