AB100: Bill Text

AB100,1026,20 71.91 (6) (g) 1. Any person whose property has been levied upon may pay the amount due and the expenses of the proceeding to the department, or to the person that the department prescribes, at any time before the sale. Upon that payment, the department shall restore the property to that the person whose property has been levied and stop all proceedings related to the levy.

AB100, s. 2339 Section 2339. 71.91 (7) (d) of the statutes is amended to read:

AB100,1027,11 71.91 (7) (d) The employer shall, on or before the last day of the month after the month during which an amount was withheld, remit to the department or to the person that the department prescribes that amount. Any amount withheld from an employe by an employer shall immediately be a trust fund for this state. Should any employer, after notice, wilfully fail to withhold in accordance with the notice and this subsection, or wilfully fail to remit any amount withheld, as required by this subsection, such employer shall be liable for the total amount set forth in the notice together with delinquent interest as though the amount shown by the notice was due by such employer as a direct obligation to the state for delinquent taxes, and may be collected by any means provided by law including the means provided for the collection of delinquent income or franchise taxes. However, no amount required to be paid by an employer by reason of his or her failure to remit under this paragraph may be deducted from the gross income of such employer. Any amount collected from the employer for failure to withhold or for failure to remit under this subsection shall be credited as tax, costs, penalties and interest paid by the employe.

AB100, s. 2340 Section 2340. 71.91 (8) (title) of the statutes is repealed.

AB100, s. 2341 Section 2341. 71.91 (8) of the statutes is renumbered 73.0301 (5) (a) and amended to read:

AB100,1028,5 73.0301 (5) (a) The department of revenue shall conduct a hearing requested by a credential holder under s. 440.08 (4) (b) 2. license holder or applicant for a license or license renewal or continuation under sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b) to review a certification or determination of tax delinquency that is the basis of a denial by the department of regulation and licensing under s. 440.08 (4) (b) 1. of an application for the renewal of a credential or revocation of a license in accordance with this section or of a certificate, certification or recertification under s. 73.09 (7m). A hearing under this subsection paragraph is limited to questions of mistaken identity of the credential license or certificate holder or applicant and of prior payment of the delinquent taxes for which the department of revenue certified or determined the credential license or certificate holder or applicant is liable. At a hearing under this subsection paragraph, any statement filed by the department of revenue or, the licensing department of regulation and licensing or the supreme court, if the supreme court agrees, may be admitted into evidence and is prima facie evidence of the facts that it contains.

AB100, s. 2342 Section 2342. 71.93 (1) (a) 5. of the statutes is created to read:

AB100,1028,8 71.93 (1) (a) 5. An amount owed to the department of corrections under s. 304.073 (2) or 304.074 (2).

AB100, s. 2343 Section 2343. 71.935 (1) (a) of the statutes is amended to read:

AB100,1028,11 71.935 (1) (a) "Debt" means delinquent personal property taxes or an unpaid fine, fee, restitution or forfeiture of if the amount owed is at least $20.

AB100, s. 2344 Section 2344. 72.01 (12m) of the statutes is created to read:

AB100,1028,16 72.01 (12m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2345 Section 2345. 72.01 (14m) of the statutes is created to read:

AB100,1028,20 72.01 (14m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2346 Section 2346. 72.045 of the statutes is amended to read:

AB100,1029,4 72.045 Timely filing. Documents and payments required or permitted by this chapter are furnished, reported, that are filed or made by mail are on time if they are mailed in a properly addressed envelope, if the postage is paid, if the envelope is postmarked before midnight of the due date and if the department or the person that the department designates receives them no later than 5 days after the due date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2347 Section 2347. 72.22 (1) of the statutes is amended to read:

AB100,1029,8 72.22 (1) When payable. Except as provided in s. 72.225, the tax imposed by this chapter is due and payable shall be paid on the date 9 months after the decedent's death.

AB100, s. 2348 Section 2348. 72.22 (3) of the statutes is amended to read:

AB100,1029,13 72.22 (3) Payment. Payments must be made to the department. Except as provided in s. 72.225, full payment shall accompany the estate tax return at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB100, s. 2349 Section 2349. 72.30 (1) of the statutes is amended to read:

AB100,1029,21 72.30 (1) Filing requirements. If a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter and on or before the due date, as extended, of the federal estate tax return file with the department the return for tax under this chapter, a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.

AB100, s. 2350 Section 2350. 72.30 (4) of the statutes is amended to read:

AB100,1030,4 72.30 (4) Hearing in circuit court. The attorney general, department, district attorney or any person dissatisfied with the appraisal, assessment or determination of the tax due under this chapter may apply for a hearing before the circuit court within 6 months from the date the certificate in sub. (3) is issued. The applicant must file give a written notice with to the court stating the grounds of the application. No statute of limitations shall run against the department in cases of fraud or collusion or where property is not disclosed in the return.

AB100, s. 2351 Section 2351. 72.33 (2) (intro.) of the statutes is repealed and recreated to read:

AB100,1030,9 72.33 (2) (intro.) A person who is entitled to a refund of the federal estate tax or liable for additional payments of that tax shall, within 30 days after receiving notice of that fact, do the following:

AB100, s. 2352 Section 2352. 72.34 of the statutes is amended to read:

AB100,1030,18 72.34 Notice of obligations. Every person liable for paying benefits transmitting to the estate or a beneficiary of a deceased employe or former employe in the form of an annuity, bonus, pension or other benefit under a retirement, deferred compensation or profit-sharing plan taxable under this chapter, directly or through a trust or fund created by the employer for such purpose, shall give notice of such obligation to the department within 30 days following the date of payment, or the date of the initial payment if more than one payment is forthcoming, to the estate or any beneficiary of such employe or former employe.

AB100, s. 2353 Section 2353. 73.01 (1) (b) of the statutes is amended to read:

AB100,1030,24 73.01 (1) (b) "Small claims" is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 $4,000 unless the commission on its own motion determines that the case not be heard as a small claims case or unless the department of revenue determines that the case has statewide significance.

AB100, s. 2354 Section 2354. 73.01 (5) (a) of the statutes is amended to read:

AB100,1032,5 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the for appeals under subch. VIII of ch. 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c), 76.48 or 76.91 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.

AB100, s. 2355 Section 2355. 73.01 (5) (a) of the statutes, as affected by 1995 Wisconsin Act 351, section 12, and 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,1033,13 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee for appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.

AB100, s. 2356 Section 2356. 73.03 (28g) of the statutes is repealed.

AB100, s. 2357 Section 2357. 73.03 (30) of the statutes is amended to read:

AB100,1033,19 73.03 (30) To analyze the data provided under sub. (29), after consultation with the department of education public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.

AB100, s. 2358 Section 2358. 73.03 (35) of the statutes is amended to read:

AB100,1034,3 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB100, s. 2359 Section 2359. 73.03 (46) of the statutes is amended to read:

AB100,1034,10 73.03 (46) In each school year, to determine and certify to the secretary of education state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

AB100, s. 2360 Section 2360. 73.03 (50) of the statutes is amended to read:

AB100,1034,21 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations, the social security number of the applicant if the applicant is a natural person and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.

AB100, s. 2361 Section 2361. 73.03 (50m) of the statutes is created to read:

AB100,1035,5 73.03 (50m) To enter into a memorandum of understanding with the department of industry, labor and job development under s. 49.857. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under sub. (50) as provided in the memorandum of understanding entered into under s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the department of revenue shall disclose to the department of industry, labor and job development the social security number of any applicant for a certificate issued under sub. (50) as provided in the memorandum of understanding.

AB100, s. 2362 Section 2362. 73.03 (51) of the statutes is created to read:

AB100,1035,7 73.03 (51) To prepare and submit the report required under s. 66.46 (13).

AB100, s. 2363 Section 2363. 73.03 (53) of the statutes is created to read:

AB100,1035,11 73.03 (53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes and about making quarterly payments of those taxes to this state.

AB100, s. 2364 Section 2364. 73.0301 of the statutes is created to read:

AB100,1035,14 73.0301 License denial, nonrenewal, discontinuation and revocation based on tax delinquency. (1) Definitions. In this section:

AB100,1035,17 (a) "Credential" means a license, permit, certificate or registration that is granted under chs. 440 to 480, but does not include a registration as an inactive licensee under s. 452.12 (6) (b).

AB100,1035,20 (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.

AB100,1035,21 (d) "License" means any of the following:

AB100,1035,22 1. An approval specified in s. 29.091 (1) (a).

AB100,1036,2 2. A license issued by the department of health and family services under s. 48.66 (1) to a child welfare agency, as required by s. 48.60, a group home, as required by s. 48.625, a shelter care facility, as required by s. 938.22, or a day care center, as required by s. 48.65.

AB100,1036,10 3. A license, certificate of approval, provisional license, conditional license, certification, registration or approval specified in s. 50.03 (4) (a) 1. a. or b. or (4m) (a) or (b), 50.034 (1) (a) or (b), 50.04 (6) (a), 50.05 (13), 50.35, 50.49 (6) (a) or (10), 50.52 (2), 50.92 (2), 50.93 (3), 51.038, 51.04, 51.45 (8), 146.60 (3) or (3m) or 343.305 (6); a certification issued by the department of health and family services under s. 50.032 (1m) (b); a license or permit issued by the department of health and family services under s. 50.033 (1m) (b) or 343.305 (6); or a certification required by rule under s. 51.42 (7) (b) 11. or 51.421 (3) (a).

AB100,1036,11 4. A license, registration or registration certificate specified in s. 93.13 (1).

AB100,1036,12 5. A license, as defined in s. 101.02 (20) (a).

AB100,1036,15 6. A license or certificate of registration issued by the department of financial institutions, or a division thereof, under s. 138.09, 138.12, 217.06, 218.01, 218.02, 218.04, 218.05 or 224.72 or under subch. III of ch. 551.

AB100,1036,18 7. A license issued by the department of transportation under s. 218.11, 218.12, 218.22, 218.32, 343.61 or 343.62, or a license described in s. 218.01 (2) (d) 1., 2., 3. or 5.

AB100,1036,19 8. A license, registration or certification specified in s. 299.07 (1) (a).

AB100,1036,20 9. A credential.

AB100,1036,21 10. A license or permit granted by the department of public instruction.

AB100,1036,22 11. A license to practice law.

AB100,1037,2 (e) "Licensing department" means the department of agriculture, trade and consumer protection; the department of commerce; the department of financial institutions; the department of health and family services; the department of natural resources; the department of public instruction; the department of regulation and licensing; or the department of transportation.

AB100,1037,6 (f) "Nondelinquency certificate" means a certificate, issued by the department of revenue to a person, stating that the person is not delinquent in the payment of taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125 or 139.

AB100,1037,11 (2) Duties of licensing departments and credentialing boards. (a) Each licensing department and the supreme court, if the supreme court agrees, shall enter into a memorandum of understanding with the department of revenue under sub. (4) (a) that requires the licensing department or supreme court to do all of the following after March 31, 1998:

AB100,1037,16 1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision on behalf of a credentialing board.

AB100,1037,20 2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision on behalf of a credentialing board.

AB100,1037,22 (b) Each licensing department, credentialing board and the supreme court, if the supreme court agrees, shall do all of the following:

AB100,1038,3 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. A revocation or denial under this subd. 1. a. is not subject to administrative or, except as provided in subd. 2., judicial review under ch. 227.

AB100,1038,10 b. Mail a notice of revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the revocation or denial is based reviewed at a hearing under sub. (5) (a).

AB100,1038,15 2. If notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ch. 227, in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision.

AB100,1038,22 3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for revoking the license or for denying the application for the license or license renewal or continuation. Notwithstanding any other fee required or permitted by law, no fee may be charged for reinstatement of a license by law, no fee may be charged for reinstatement of a license under this subdivision.

AB100,1039,3 4. If a person whose license has been revoked or application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation.

AB100,1039,5 (3) Duties and powers of department of revenue. (a) The department of revenue shall do all of the following:

AB100,1039,7 1. Enter into a memorandum of understanding with each licensing department and the supreme court, if the supreme court agrees, under sub. (4) (a).

AB100,1039,12 2. Upon the request of any applicant for issuance, renewal, continuation or reinstatement of a license whose license has been previously revoked or whose application for a license or license renewal or continuation has been previously denied under sub. (2) (b) 1. a., issue a nondelinquency certificate to the applicant if the applicant is not liable for delinquent taxes.

AB100,1039,16 (b) If a request for certification is made under sub. (2) (a) 1. or 2., the department of revenue may, in accordance with a memorandum of understanding entered into under par. (a) 1., certify to the licensing department or the supreme court that the applicant or license holder is liable for delinquent taxes.

AB100,1039,18 (4) Memorandum of understanding. (a) Each memorandum of understanding shall include procedures that do all of the following:

AB100,1040,2 1. Establish requirements for making requests under sub. (2) (a) 1. and 2., including when a licensing department or the supreme court shall make requests under sub. (2) (a) 1. and 2., and for making certifications under sub. (3) (b). If the memorandum of understanding is with the department of regulation and licensing, the memorandum of understanding shall include requirements for the department of regulation and licensing to make requests on behalf of credentialing boards under sub. (2) (a) 1. and 2., including when the department of regulation and licensing shall make requests on behalf of credentialing boards under sub. (2) (a) 1. and 2.

AB100,1040,3 2. Implement the requirements specified in sub. (2) (b) 3. and 4.

AB100,1040,7 (b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes and whether a revocation or denial under sub. (2) (b) 1. a. will have an impact on public health, safety or welfare shall be considered in establishing requirements under par. (a) 1.

AB100,1040,8 (5) Hearing.

AB100,1040,10 (b) After a hearing conducted under par. (a), the department of revenue shall do one of the following:

AB100,1040,18 1. Issue a nondelinquency certificate to a license holder or an applicant for a license or license renewal or continuation if the department determines that the license holder or applicant is not liable for delinquent taxes. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b), the department shall grant a certification or recertification or reinstate a certification if the department determines that the applicant or certificate holder is not liable for delinquent taxes, unless there are other grounds for denying the application or revoking the certification.

AB100,1040,25 2. Provide notice to a license holder, to an applicant for a license or license renewal or continuation and to the licensing department or the supreme court, if the supreme court agrees, that the department of revenue has affirmed its certification of tax delinquency. For a hearing requested by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b), the department of revenue shall provide notice to the applicant or certificate holder that the department of revenue has affirmed its determination of tax delinquency.