AB100-ASA1,1048,107 71.63 (3r) "Furnish" means mail or deliver a document that the department
8prescribes to the department or, if the department prescribes another method of
9submitting or another destination, use that other method or submit to that other
10destination.
AB100-ASA1, s. 1788 11Section 1788. 71.63 (5m) of the statutes is created to read:
AB100-ASA1,1048,1512 71.63 (5m) "Remit" means mail or deliver funds to the department or, if the
13department prescribes another method of submitting or if the department of
14administration designates under s. 34.05 another destination, use that other method
15or submit to that other destination.
AB100-ASA1, s. 2294m 16Section 2294m. 71.64 (9) (b) of the statutes is amended to read:
AB100-ASA1,1049,517 71.64 (9) (b) The department shall from time to time adjust the withholding
18tables to reflect any changes in income tax rates, any applicable surtax or any
19changes in dollar amounts in s. 71.06 (1) and (2) resulting from statutory changes.
20The tables shall account for the working families tax credit under s. 71.07 (5m). The
21tables shall be extended to cover from zero to 10 withholding exemptions, shall
22assume that the payment of wages in each pay period will, when multiplied by the
23number of pay periods in a year, reasonably reflect the annual wage of the employe
24from the employer and shall be based on the further assumption that the annual
25wage will be reduced for allowable deductions from gross income. The department

1may determine the length of the tables and a reasonable span for each bracket. In
2preparing the tables the department shall adjust all withholding amounts not an
3exact multiple of 10 cents to the next highest figure that is a multiple of 10 cents.
4The department shall also provide instructions with the tables for withholding with
5respect to quarterly, semiannual and annual pay periods.
AB100-ASA1, s. 1789 6Section 1789. 71.65 (2) (title) and (a) of the statutes are amended to read:
AB100-ASA1,1049,127 71.65 (2) (title) Employers must furnish statement to the department
8Employers' statements. (a) Every person required to deduct and withhold from an
9employe under this subchapter shall furnish to the department of revenue at its
10offices in Madison
, in respect to remuneration paid by such person to such employe
11during the calendar year, on or before January 31 of the succeeding year, one copy
12of the statement under sub. (1).
AB100-ASA1, s. 1790 13Section 1790. 71.65 (2) (b) of the statutes is amended to read:
AB100-ASA1,1050,214 71.65 (2) (b) Every resident of this state and every nonresident carrying on
15activities within this state, whether taxable or not under this chapter, who pays in
16any calendar year for services performed within this state by an individual
17remuneration which is excluded from the definition of wages, in the amount of $600
18or more, shall, on or before January 31 of the succeeding year, furnish the
19department of revenue at its offices in Madison
a statement in such form as required
20by the department, disclosing the name of the payor, the name and address of the
21recipient and the total amount paid in such year to such recipient. In any case in
22which an individual receives wages and also remuneration for services which
23remuneration is excluded from such definition, both from the same payor, the wages
24and the excluded remuneration shall both be reported in the report required under

1this subsection in a manner satisfactory to the department, regardless of the amount
2of the excluded remuneration.
AB100-ASA1, s. 1791 3Section 1791. 71.65 (3) (a) of the statutes is amended to read:
AB100-ASA1,1051,244 71.65 (3) (a) Every employer who deducts and withholds any amount under
5this subchapter shall deposit such amount on a quarterly basis, except that if the
6amount deducted and withheld in any quarter exceeds $300, the department may
7require by written notice to the employer, that amounts deducted and withheld on
8and after the date indicated on such notice be deposited on a monthly basis.
9Employers who are required to file reports and deposit withheld taxes on a monthly,
10quarterly or annual basis, as the case may be, shall file such reports and deposit such
11taxes on or before the last day of the month next succeeding the withholding period.
12If the amount deducted and withheld in any quarter exceeds $5,000, the department
13may require by written notice to the employer, that for amounts deducted and
14withheld from the first day of the month through the 15th day of the month, the
15employer shall file reports and deposit such taxes on or before the last day of such
16month and that for amounts deducted and withheld from the 16th day of the month
17through the last day of the month the employer shall file reports and deposit such
18taxes on or before the 15th day of the next succeeding month. The department may
19require any employer who files and pays on a monthly basis or more frequently to
20do so electronically.
Employers shall file reports and deposit taxes with such public
21depository in Wisconsin as the department of administration designates a public
22depository therefor under s. 34.05 to the credit of the general fund. With each deposit
23the employer shall include a deposit report on a form to be provided by the
24department. The department may, when satisfied that the revenues will be
25adequately safeguarded, permit an employer whose withheld taxes do not exceed $50

1per month to deposit withheld taxes and reports for other than quarterly periods.
2The department may revoke such permission at any time. The department, if it
3deems it necessary in order to ensure payment to or facilitate the collection by the
4state of the amount of taxes, may require reports or payments of the amount of
5withheld taxes for other than quarterly periods. The public depository shall record
6on such deposit report the amount deposited and shall then forward such report to
7the department in such manner and at such time as the department by rule
8prescribes. On or before January 31 of each year every employer shall file with the
9department at its offices in Madison, or at such other place as the department by rule
10prescribes,
a withholding report on a form to be provided by the department showing
11the amount withheld from the wages paid each employe in the previous calendar
12year, the amount deposited in respect to each employe on wages paid in the previous
13calendar year and a reconciliation of the aggregate of the amounts deposited in
14respect to each employe on wages paid in the previous calendar year with the
15aggregate of the amounts shown on the semimonthly, monthly and quarterly deposit
16reports filed in respect to such withholding. Every employer who discontinues
17business prior to the end of a calendar year shall, within 30 days of such
18discontinuance, deposit withheld taxes not previously deposited and submit a
19deposit report concerning such deposit with the public depository and file a
20withholding report with the department covering the period from the beginning of
21the calendar year to the date of discontinuance. No employe shall have any right of
22action against an employer in regard to money deducted from wages and deposited
23with the public depository in compliance or intended compliance with this
24subchapter.
AB100-ASA1, s. 1792 25Section 1792. 71.65 (3) (d) of the statutes is amended to read:
AB100-ASA1,1052,8
171.65 (3) (d) On or before January 31 of each year every employer shall file with
2the department
an annual withholding report on forms provided by the department
3showing the amount withheld from the wages paid each employe in the previous
4calendar year, the amount deposited or paid over in respect to each employe on wages
5paid in the previous calendar year and a reconciliation of the aggregate deposited or
6paid over in respect to each employe on wages paid in the previous calendar year with
7the aggregate of the amounts shown on deposit and withholding reports filed in
8respect of such withholding.
AB100-ASA1, s. 1793 9Section 1793. 71.65 (3) (e) of the statutes is amended to read:
AB100-ASA1,1052,1410 71.65 (3) (e) Every employer who discontinues his or her business prior to the
11end of a calendar year shall, within 30 days of such discontinuance, pay over
12withheld taxes not previously deposited or paid over, and shall file a withholding
13report with the department covering the period from the beginning of the calendar
14year to the date of discontinuance.
AB100-ASA1, s. 1794 15Section 1794. 71.65 (4) of the statutes is amended to read:
AB100-ASA1,1052,1916 71.65 (4) Self-insurers. A person who is required to file an annual
17withholding report under sub. (3) (a) and who is a self-insurer for the purposes of
18subch. II of ch. 619 149 shall indicate on the return that the person is such a
19self-insurer.
AB100-ASA1, s. 1795 20Section 1795. 71.66 (1) (a), (b), (c) and (d) of the statutes are amended to read:
AB100-ASA1,1053,221 71.66 (1) (a) On or before the date on which an employe commences
22employment with an employer each employe shall furnish provide his or her
23employer with a signed withholding exemption certificate relating to the number of
24withholding exemptions he or she claims, which shall not exceed the number to
25which he or she is entitled. If the employe fails to furnish provide such certificate,

1such employe, for withholding purposes, shall be considered as claiming no
2withholding exemptions.
AB100-ASA1,1053,83 (b) If the number of withholding exemptions to which the employe is entitled
4is less than the number of withholding exemptions claimed by him or her on the
5withholding exemption certificate then in effect, the employe shall within 10 days
6after the change occurs furnish provide the employer with a new withholding
7exemption certificate, which shall not exceed the number to which he or she is
8entitled.
AB100-ASA1,1053,149 (c) If the number of withholding exemptions to which the employe is entitled
10is more than the number of withholding exemptions claimed by him or her on the
11withholding exemption certificate then in effect, the employe may furnish provide
12the employer with a new withholding exemption certificate on which the employe
13must not claim more than the number of withholding exemptions to which he or she
14is entitled on such day.
AB100-ASA1,1053,1715 (d) A withholding exemption certificate furnished provided to the employer
16shall take effect as of the beginning of the first payroll period ending after the date
17on which such certificate is furnished provided.
AB100-ASA1, s. 1796 18Section 1796. 71.66 (1) (f) of the statutes is amended to read:
AB100-ASA1,1053,2419 71.66 (1) (f) Whenever the internal revenue code or regulations or rulings of
20the internal revenue service require an employer to submit copies of, or information
21taken from, an employe's withholding allowance certificate to the internal revenue
22service, the employer shall also furnish provide copies of, or information taken from,
23the certificate to the department within 15 days after the employer is required to file
24the certificate or information with the internal revenue service.
AB100-ASA1, s. 1797 25Section 1797. 71.68 of the statutes is created to read:
AB100-ASA1,1054,1
171.68 Definitions. In this subchapter:
AB100-ASA1,1054,2 2(1) "Department" means the department of revenue.
AB100-ASA1,1054,5 3(2) "File" means mail or deliver a document that the department prescribes to
4the department or, if the department prescribes another method of submitting or
5another destination, use that other method or submit to that other destination.
AB100-ASA1, s. 1798 6Section 1798. 71.69 of the statutes is amended to read:
AB100-ASA1,1054,12 771.69 Capital stock transfers. All corporations doing business in this state
8shall file with the department, on or before March 15 of each year on forms prescribed
9by the department
, a statement of such transfers of its capital stock as have been
10made by or to residents of this state during the preceding calendar year. Such
11statement shall contain the name and address of the seller, date of transfer, and the
12number of shares of stock transferred.
AB100-ASA1, s. 1799 13Section 1799. 71.70 of the statutes is amended to read:
AB100-ASA1,1054,22 1471.70 Rents or royalties. (1) Persons other than corporations. Persons
15other than corporations deducting rent or royalties in determining taxable income
16shall inform the department of file a report that shows the amounts and of the name
17and address of all natural persons who are residents of this state and to whom
18royalties of $600 or more were paid during the taxable year; and of the amounts and
19of the name and address of all natural persons to whom rent of $600 or more is paid
20during the taxable year for property having a situs in this state. Such information
21shall be filed at the time of filing the income tax return on which such payments are
22deducted or at such other time as the department prescribes.
AB100-ASA1,1055,2 23(2) Corporations. All corporations doing business in this state shall file with
24the department
, on or before March 15 of each year, any information relative to
25payments made within the preceding calendar year of rents and royalties to all

1natural persons taxable thereon under this chapter in amounts and in the manner
2and form prescribed by the department
.
AB100-ASA1, s. 1800 3Section 1800. 71.71 (2) of the statutes is amended to read:
AB100-ASA1,1055,94 71.71 (2) (title) Statement employer must furnish to department file. Every
5person required to deduct and withhold from an employe under subch. X shall
6furnish to the department of revenue at its offices in Madison file, in respect to
7remuneration paid by such person to such employe during the calendar year, on or
8before January 31 of the succeeding year, one copy of the statement referred to in sub.
9(1).
AB100-ASA1, s. 1801 10Section 1801. 71.72 of the statutes is amended to read:
AB100-ASA1,1055,24 1171.72 Statement of nonwage payments. Every resident of this state and
12every nonresident carrying on activities within this state, whether taxable or not
13under this chapter, who pays in any calendar year for services performed within this
14state by an individual remuneration which is excluded from the definition of wages
15in s. 71.63 (6), in the amount of $600 or more, shall, on or before January 31 of the
16succeeding year furnish the department of revenue at its offices in Madison, file a
17statement in such form as required by the department, disclosing the name of the
18payor, the name and address of the recipient and the total amount paid in such year
19to such recipient. In any case in which an individual receives wages, as defined in
20s. 71.63 (6), and also remuneration for services which remuneration is excluded from
21such definition, both from the same payor, the wages and the excluded remuneration
22shall both be reported in the statement required by s. 71.71 (2) in a manner
23satisfactory to the department, regardless of the amount of the excluded
24remuneration.
AB100-ASA1, s. 1802 25Section 1802. 71.738 of the statutes is repealed and recreated to read:
AB100-ASA1,1056,1
171.738 Definitions. In this subchapter:
AB100-ASA1,1056,2 2(1) "Department" means the department of revenue.
AB100-ASA1,1056,5 3(2) "File" means mail or deliver a document that the department prescribes to
4the department or, if the department prescribes another method of submitting or
5another destination, use that other method or submit to that other destination.
AB100-ASA1,1056,7 6(3) "Last day prescribed by law" means the unextended due date of the return
7or of the claim made under subch. VIII.
AB100-ASA1,1056,9 8(4) "Sign" means write one's signature or, if the department prescribes another
9method of authenticating, use that other method.
AB100-ASA1, s. 1803 10Section 1803. 71.74 (1) of the statutes is amended to read:
AB100-ASA1,1056,2211 71.74 (1) Office audit. The department of revenue shall, as soon as practicable,
12office audit such returns as it deems advisable and if it is found from such office audit
13that a person has been over or under assessed, or found that no assessment has been
14made when one should have been made, the department of revenue shall correct or
15assess the income of such person. Any assessment, correction or adjustment made
16as a result of such office audit shall be presumed to be the result of an audit of the
17return only, and such office audit shall not be deemed a verification of any item in
18said return unless the amount of such item and the propriety thereof shall have been
19determined after hearing and review as provided in s. 71.88 (1) (a) and (2) (a). Such
20office audit shall not preclude the department of revenue from making field audits
21of the books and records of the taxpayer and from making further adjustment,
22correction and assessment of income.
AB100-ASA1, s. 1804 23Section 1804. 71.74 (3) of the statutes is amended to read:
AB100-ASA1,1057,324 71.74 (3) Default assessment. Any person required to make file an income or
25franchise tax return, who fails, neglects or refuses to do so in the manner and form

1and
within the time prescribed by this chapter, or makes files a return that does not
2disclose the person's entire net income, shall be assessed by the department
3according to its best judgment.
AB100-ASA1, s. 1805 4Section 1805. 71.74 (6) of the statutes is amended to read:
AB100-ASA1,1057,115 71.74 (6) Consolidated statements. For the purpose of this chapter, whenever
6a corporation which is required to file an income or franchise tax return is affiliated
7with or related to any other corporation through stock ownership by the same
8interests or as parent or subsidiary corporations, or whose income is regulated
9through contract or other arrangement, the department of revenue may require such
10consolidated statements as in its opinion are necessary in order to determine the
11taxable income received by any one of the affiliated or related corporations.
AB100-ASA1, s. 1806 12Section 1806. 71.74 (8) (a) of the statutes is amended to read:
AB100-ASA1,1057,2013 71.74 (8) (a) If an audit of a claim for a credit under s. 71.07, 71.28 or 71.47 or
14subch. VIII or IX indicates that an incorrect claim was filed, the department of
15revenue
shall make a determination of the correct amount and notify the claimant
16of the determination and the reasons therefor under sub. (11) within 4 years of the
17last day prescribed by law for filing the claim. If the claim has been paid, or credited
18against income or franchise taxes otherwise payable, the credit shall be reduced or
19canceled, and the proper portion of any amount paid shall be similarly recovered by
20assessment as income or franchise taxes are assessed.
AB100-ASA1, s. 1807 21Section 1807. 71.74 (8) (d) of the statutes is amended to read:
AB100-ASA1,1058,722 71.74 (8) (d) If a claim for a state historic rehabilitation credit under s. 71.07
23(9r) is false or excessive, the department of revenue shall disallow the claim in full.
24If a credit has been allowed against income taxes otherwise payable, the credit shall
25be canceled and the amount may be recovered by assessment as income taxes are

1assessed. Notwithstanding par. (a) and s. 71.77, the department shall notify the
2claimant of the determination and shall give reasons for the disallowance under sub.
3(11) within 4 years after the date that the state historical society notifies the
4department that the preservation or rehabilitation is not in compliance with s. 71.07
5(9r) (b) 3. b. or 4., but that notification must be made within 6 years after the date
6that the physical work of construction, or destruction in preparation for construction,
7begins.
AB100-ASA1, s. 1808 8Section 1808. 71.74 (9) of the statutes is amended to read:
AB100-ASA1,1058,129 71.74 (9) Liability may be assessed to more than one person. If the department
10of revenue determines that a liability exists under this chapter and that the liability
11may be owed by more than one person, the department may assess the entire amount
12to each person, specifying that it is assessing in the alternative.
AB100-ASA1, s. 1809 13Section 1809. 71.74 (14) of the statutes is amended to read:
AB100-ASA1,1059,414 71.74 (14) Additional remedy to collect tax. The department of revenue may
15also proceed under s. 71.91 (5) for the collection of any additional assessment of
16income or franchise taxes or surtaxes, after notice thereof has been given under sub.
17(11) and before the same shall have become delinquent, when it has reasonable
18grounds to believe that the collection of such additional assessment will be
19jeopardized by delay. In such cases notice of the intention to so proceed shall be given
20by registered mail to the taxpayer, and the warrant of the department of revenue
21shall not issue if the taxpayer within 10 days after such notice furnishes a bond in
22such amount, not exceeding double the amount of the tax, and with such sureties as
23the department of revenue shall approve, conditioned upon the payment of so much
24of the additional taxes as shall finally be determined to be due, together with interest
25thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the

1review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2),
273.01 and 73.015, and any amounts collected under this subsection shall be deposited
3with the state treasurer and disbursed after final determination of the taxes as are
4amounts deposited under s. 71.90 (2).
AB100-ASA1, s. 1810 5Section 1810. 71.75 (6) and (7) of the statutes are amended to read:
AB100-ASA1,1059,146 71.75 (6) Every claim for refund or credit of income taxes, franchise taxes or
7surtaxes, if any, shall be filed with the department of revenue in the manner, and on
8a form, prescribed or approved by the department
and signed by the person or, in the
9case of joint returns, by both persons who filed the return on which the claim is based
10and shall set forth specifically and explain in detail the reasons for and the basis of
11the claim. After the claim has been filed it shall be considered and acted upon in the
12same manner as are additional assessments made under s. 71.74 (1) and (2). No
13marital property agreement or unilateral statement under ch. 766 affects claims for
14refund or credit under this section.
AB100-ASA1,1059,19 15(7) The department of revenue is directed to shall act on any claim for refund
16or credit within one year after receipt and failure to act shall have the effect of
17allowing the claim and the department shall certify the refund or credit unless the
18taxpayer has consented in writing to an extension of the one-year time period prior
19to its expiration.
AB100-ASA1, s. 1811 20Section 1811. 71.76 of the statutes is amended to read:
AB100-ASA1,1060,14 2171.76 Internal revenue service and other state adjustments. If for any
22year the amount of federal net income tax payable, of a credit claimed or carried
23forward, of a net operating loss carried forward or of a capital loss carried forward
24of any taxpayer as reported to the internal revenue service is changed or corrected
25by the internal revenue service or other officer of the United States, such taxpayer

1shall report such changes or corrections to the department within 90 days after its
2final determination and shall concede the accuracy of such determination or state
3how the determination is erroneous. Such changes or corrections need not be
4reported unless they affect the amount of net tax payable under this chapter, of a
5credit calculated under this chapter, of a Wisconsin net operating loss carried
6forward, of a Wisconsin net business loss carried forward or of a capital loss carried
7forward under this chapter. Any taxpayer filing submitting an amended return with
8to the internal revenue service, or with to another state if there has been allowed a
9credit against Wisconsin taxes for taxes paid to that state, shall also file, within 90
10days of such filing date, an amended return with the department if any information
11contained on the amended return affects the amount of net tax payable under this
12chapter of a credit calculated under this chapter, of a Wisconsin net operating loss
13carried forward, of a Wisconsin net business loss carried forward or of a capital loss
14carried forward under this chapter.
AB100-ASA1, s. 2317m 15Section 2317m. 71.77 (2m) of the statutes is created to read:
AB100-ASA1,1060,2016 71.77 (2m) Notwithstanding sub. (2), the department of revenue may assess
17a deficiency related to a contribution to the capital of the taxpayer, as defined in
18section 118 (c) of the Internal Revenue Code, within 4 years after the department
19receives notice by the taxpayer, in the manner that the department prescribes, of any
20of the following:
AB100-ASA1,1060,2221(a) The amount of the expenditure under section 118 (c) (2) (A) of the Internal
22Revenue Code.
AB100-ASA1,1060,2423 (b) The intent of the person against whom the deficiency is to be assessed not
24to make the expenditure under section 118 (c) (2) (A) of the Internal Revenue Code.
AB100-ASA1,1061,3
1(c) Expiration of the time period under section 118 (c) (2) (B) of the Internal
2Revenue Code and failure of the person against whom the deficiency is to be assessed
3to make the expenditure under section 118 (c) (2) (B) of the Internal Revenue Code.
AB100-ASA1, s. 1812 4Section 1812. 71.77 (3) of the statutes is amended to read:
AB100-ASA1,1061,135 71.77 (3) Irrespective of sub. (2), if any person has made filed an incorrect
6income tax or franchise tax return for any of the years since January 1, 1911, year
7with intent to defeat or evade the income tax or franchise tax assessment provided
8by law, or has failed to file any income tax or franchise tax return for any of such
9years, income of any such year may be assessed when discovered by the proper
10assessing authority
. The department of revenue shall assess the taxes owed for
11taxable years beginning before January 1, 1990, by using the definition of "Internal
12Revenue Code" that applied to the year for which the assessment was made, as
13modified by P.L. 104-188 if P.L. 104-188 applied for federal purposes for that year
.
AB100-ASA1, s. 1813 14Section 1813. 71.77 (5) of the statutes is amended to read:
AB100-ASA1,1061,2515 71.77 (5) The limitation periods provided in this section may be extended by
16written agreement between the taxpayer and the department of revenue entered
17into
prior to the expiration of such limitation periods or any extension of such
18limitation periods. During any such extension period, the department may issue an
19assessment or a refund, and the taxpayer may file a claim for a refund, relating to
20the year which the extension covers. Subsection (4) shall not apply to any
21assessment made in any such extended period. The department of revenue shall
22assess the taxes owed or compute the refund due for taxable years beginning before
23January 1, 1990, by using the definition of "Internal Revenue Code" that applied to
24the year for which the assessment was made, as modified by P.L. 104-188 if P.L.
25104-188 applied for federal purposes for that year.
AB100-ASA1, s. 1814
1Section 1814. 71.78 (1) of the statutes is amended to read:
AB100-ASA1,1062,202 71.78 (1) Divulging information. Except as provided in subs. (4), (4m) and (10),
3no person may divulge or circulate or offer to obtain, divulge or circulate any
4information derived from an income, franchise, withholding, fiduciary, partnership,
5limited liability company or gift tax return or tax credit claim, including information
6which may be furnished by the department of revenue as provided in this section.
7This subsection does not prohibit publication by any newspaper of information
8lawfully derived from such returns or claims for purposes of argument or prohibit
9any public speaker from referring to such information in any address. This
10subsection does not prohibit the department of revenue from publishing statistics
11classified so as not to disclose the identity of particular returns, or claims or reports
12and the items thereof. This subsection does not prohibit employes or agents of the
13department of revenue from offering or submitting any return, including joint
14returns of a spouse or former spouse, separate returns of a spouse, individual returns
15of a spouse or former spouse and combined individual income tax returns, or from
16offering or submitting any claim, schedule, exhibit, writing or audit report or a copy
17of, and any information derived from, any of those documents as evidence into the
18record of any contested matter involving the department in proceedings or litigation
19on state tax matters if, in the department's judgment, that evidence has reasonable
20probative value.
AB100-ASA1, s. 1815 21Section 1815. 71.78 (8) (d) (intro.) of the statutes is amended to read:
AB100-ASA1,1062,2522 71.78 (8) (d) (intro.) The department of revenue may allow an examination of
23information under par. (c) only if a district attorney petitions a court of record in this
24state for an order allowing the examination and the court issues an order after
25finding:
AB100-ASA1, s. 1816
1Section 1816. 71.78 (9) and (10) of the statutes are amended to read:
AB100-ASA1,1063,42 71.78 (9) Disclosure of debtor address. The department of revenue may
3supply the address of a debtor to an agency certifying a debt of that debtor under s.
471.93 or to a municipality or county certifying a debt of a debtor under s. 71.935.
AB100-ASA1,1063,17 5(10) Divulging information to requester. The department of revenue shall
6inform each requester of the total amount of taxes withheld under subch. X during
7any reporting period and reported on a return filed by any city, village, town, county,
8school district, special purpose district or technical college district; whether that
9amount was paid by the statutory due date; the amount of any tax, fees, penalties
10or interest assessed by the department; and the total amount due or assessed under
11subch. X but unpaid by the filer, except that the department may not divulge tax
12return information that in the department's opinion violates the confidentiality of
13that information with respect to any person other than the units of government and
14districts specified in this subsection. The department shall provide to the requester
15a written explanation if it fails to divulge information on grounds of confidentiality.
16The department shall collect from the person requesting the information a fee of $4
17for each return.
AB100-ASA1, s. 1817 18Section 1817. 71.80 (1) (a) of the statutes is amended to read:
AB100-ASA1,1063,2219 71.80 (1) (a) The department of revenue shall assess incomes as provided in
20this chapter and in performance of such duty the department shall possess all powers
21now or hereafter granted by law to the department in the assessment of personal
22property and also the power to estimate incomes.
AB100-ASA1, s. 1818 23Section 1818. 71.80 (1) (c) to (e), (2) and (3) of the statutes are amended to read:
AB100-ASA1,1063,2524 71.80 (1) (c) The department of revenue may make such regulations as it shall
25deem necessary in order to carry out this chapter.
AB100-ASA1,1064,4
1(d) The department of revenue may employ such clerks and specialists as are
2necessary to carry into effective operation this chapter. Salaries and compensations
3of such clerks and specialists shall be charged to the proper appropriation for the
4department of revenue.
AB100-ASA1,1064,105 (e) Representatives of the department of revenue directed by it to accept
6payment of income or franchise taxes shall file bonds with the state treasurer in such
7amount and with such sureties as the state treasurer shall direct and approve. In
8collecting income or franchise taxes as provided in this chapter, the department of
9revenue shall be deemed to act as agents of the state, counties and towns, cities or
10villages entitled to receive the taxes collected.
AB100-ASA1,1064,13 11(2) Notice to taxpayer by department. The department of revenue shall notify
12each taxpayer by mail of the amount of income or franchise taxes assessed against
13the taxpayer and of the date when the taxes become delinquent.
AB100-ASA1,1065,2 14(3) Crediting of overpayments on individual or separate returns. In the case
15of any overpayment, refundable credit or refund on an individual or separate return,
16the department of revenue, within the applicable period of limitations, may credit
17the amount of overpayment, refundable credit or refund including any interest
18allowed, against any liability in respect to any tax collected by the department, a debt
19under s. 71.93 or 71.935 or a certification under s. 49.855 on the part of the person
20who made the overpayment or received the refundable credit or the refund and shall
21refund any balance to the person. The department shall presume that the
22overpayment, refundable credit or refund is nonmarital property of the filer. Within
232 years after the crediting, the spouse or former spouse of the person filing the return
24may file a claim for a refund of amounts credited by the department if the spouse or
25former spouse shows by clear and convincing evidence that all or part of the state tax

1overpayment, refundable credit or refund was nonmarital property of the
2nonobligated spouse.
AB100-ASA1, s. 1819 3Section 1819. 71.80 (3m) (intro.) of the statutes is amended to read:
AB100-ASA1,1065,104 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married
5persons, unless within 20 days after the date of the notice under par. (c) the
6nonobligated spouse shows by clear and convincing evidence that the overpayment,
7refundable credit or refund is the nonmarital property of the nonobligated spouse,
8notwithstanding s. 766.55 (2) (d), the department of revenue may credit
9overpayments, refundable credits and refunds, including any interest allowed,
10resulting from joint returns under this chapter as follows:
AB100-ASA1, s. 1820 11Section 1820. 71.80 (3m) (c) and (d) of the statutes are amended to read:
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