SB77,1023,74
a. Contains insufficient information on which the substantial correctness of the
5self-assessment may be judged, due to a position that is frivolous or an apparent
6desire by the taxpayer to delay or impede the administration of the tax laws of this
7state.
SB77,1023,108
b. Contains information that on its face indicates that the self-assessment is
9substantially incorrect, due to a position that is frivolous or an apparent desire by
10the taxpayer to delay or impede the administration of the tax laws of this state.
SB77,1023,1411
2. A person who files a frivolous income tax return shall be subject to a penalty
12of $500, in addition to any other penalty for which the taxpayer may be liable. The
13penalty provided under this subdivision shall be assessed, levied and collected in the
14same manner as income or franchise taxes.
SB77, s. 2334
15Section
2334. 71.83 (2) (b) of the statutes is amended to read:
SB77,1023,2516
71.83
(2) (b)
Felony. 1. `False income tax return; fraud.' Any person, other than
17a corporation or limited liability company, who renders a false or fraudulent income
18tax return with intent to defeat or evade any assessment required by this chapter
19shall be guilty of a felony and may be fined not
to exceed more than $10,000 or
20imprisoned for not
to exceed 5 more than 7 years
and 6 months or both, together with
21the cost of prosecution. In this subdivision, "return" includes a separate return filed
22by a spouse with respect to a taxable year for which a joint return is filed under s.
2371.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by
24the spouses with respect to a taxable year for which a separate return is filed under
25s. 71.03 (2) (m) after the filing of that joint return.
SB77,1024,7
12. `Officer of a corporation; false franchise or income tax return.' Any officer
2of a corporation or manager of a limited liability company required by law to make,
3render, sign or verify any franchise or income tax return, who makes any false or
4fraudulent franchise or income tax return, with intent to defeat or evade any
5assessment required by this chapter shall be guilty of a felony and may be fined not
6to exceed more than $10,000 or imprisoned for not
to exceed 5 more than 7 years
and
76 months or both, together with the cost of prosecution.
SB77,1024,128
3. `Evasion.' Any person who removes, deposits or conceals or aids in removing,
9depositing or concealing any property upon which a levy is authorized with intent
10to evade or defeat the assessment or collection of any tax administered by the
11department may be fined not more than $5,000 or imprisoned for not more than
3 4 12years
and 6 months or both, together with the costs of prosecution.
SB77,1024,1913
4. `Fraudulent claim for credit.' The claimant who filed a claim for credit under
14s. 71.07, 71.28 or 71.47 or subch. VIII or IX that is false or excessive and was filed
15with fraudulent intent and any person who assisted in the preparation or filing of the
16false or excessive claim or supplied information upon which the false or excessive
17claim was prepared, with fraudulent intent, may be fined not
to exceed more than 18$10,000 or imprisoned for not
to exceed 5 more than 7 years
and 6 months or both,
19together with the cost of prosecution.
SB77, s. 2335
20Section
2335. 71.90 (1) of the statutes is amended to read:
SB77,1025,1121
71.90
(1) (title)
Deposit with the department. The department shall notify any
22person who files a petition for redetermination that the person may deposit the
23amount of an additional assessment, including any interest or penalty, with the
24department
, or with a person that the department prescribes, at any time before the
25department makes its redetermination. The department shall notify spouses jointly
1except that, if the spouses have different addresses and if either spouse notifies the
2department in writing of those addresses, the department shall serve a duplicate of
3the original notice on the spouse who has the address other than the address to which
4the original notice was sent. Amounts deposited under this subsection shall be
5subject to the interest provided by s. 71.82 only to the extent of the interest accrued
6prior to the first day of the month succeeding the date of deposit. Any deposited
7amount which is refunded shall bear interest at the rate of 9% per year during the
8time the funds were on deposit. A person may also pay any portion of an assessment
9which is admitted to be correct and the payment shall be considered an admission
10of the validity of that portion of the assessment and may not be recovered in an appeal
11or in any other action or proceeding.
SB77, s. 2336
12Section
2336. 71.91 (1) (b) of the statutes is amended to read:
SB77,1025,2513
71.91
(1) (b)
Withholding. Any amount not deposited or paid over to the
14department
, or to the person that the department prescribes, within the time
15required shall be deemed delinquent and deposit reports or withholding reports filed
16after the due date shall be deemed late. In the case of a timely filed deposit or
17withholding report, withheld taxes shall become delinquent if not deposited or paid
18over on or before the due date of the report. In the case of no report filed or a report
19filed late, withheld taxes shall become delinquent if not deposited or paid over by the
20due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the
21amount assessed shall become delinquent if not paid on or before the due date
22specified in the notice of deficiency, but if the assessment is contested before the tax
23appeals commission or in the courts, it shall become delinquent on the 30th day
24following the date on which the order or judgment representing final determination
25becomes final.
SB77, s. 2337
1Section
2337. 71.91 (6) (c) 3. of the statutes is amended to read:
SB77,1026,142
71.91
(6) (c) 3. The levy under subd. 2. is satisfied if the person who issued the
3contract pays to the department
, or to the person that the department prescribes, the
4amount that the person against whom the tax is assessed could have had advanced
5by the person who issued the contract on the date under subd. 2. for the satisfaction
6of the levy, increased by the amount of any advance, including contractual interest,
7made to the person against whom the tax is assessed on or after the date the person
8who issued the contract had actual notice or knowledge of the existence of the lien
9with respect to which that levy is made, other than an advance, including contractual
10interest on it, made automatically to maintain the contract in force under an
11agreement entered into before the person who issued the contract had notice or
12knowledge of that lien. Any person who issued a contract and who satisfies a levy
13under this paragraph is discharged from all liability to any beneficiary because of
14that satisfaction.
SB77, s. 2338
15Section
2338. 71.91 (6) (g) 1. of the statutes is amended to read:
SB77,1026,2016
71.91
(6) (g) 1. Any person whose property has been levied upon may pay the
17amount due and the expenses of the proceeding to the department
, or to the person
18that the department prescribes, at any time before the sale. Upon that payment, the
19department shall restore the property to
that the person
whose property has been
20levied and stop all proceedings related to the levy.
SB77, s. 2339
21Section
2339. 71.91 (7) (d) of the statutes is amended to read:
SB77,1027,1122
71.91
(7) (d) The employer shall, on or before the last day of the month after
23the month during which an amount was withheld, remit to the department
or to the
24person that the department prescribes that amount. Any amount withheld from an
25employe by an employer shall immediately be a trust fund for this state. Should any
1employer, after notice, wilfully fail to withhold in accordance with the notice and this
2subsection, or wilfully fail to remit any amount withheld, as required by this
3subsection, such employer shall be liable for the total amount set forth in the notice
4together with delinquent interest as though the amount shown by the notice was due
5by such employer as a direct obligation to the state for delinquent taxes, and may be
6collected by any means provided by law including the means provided for the
7collection of delinquent income or franchise taxes. However, no amount required to
8be paid by an employer by reason of his or her failure to remit under this paragraph
9may be deducted from the gross income of such employer. Any amount collected from
10the employer for failure to withhold or for failure to remit under this subsection shall
11be credited as tax, costs, penalties and interest paid by the employe.
SB77, s. 2340
12Section
2340. 71.91 (8) (title) of the statutes is repealed.
SB77, s. 2341
13Section
2341. 71.91 (8) of the statutes is renumbered 73.0301 (5) (a) and
14amended to read:
SB77,1028,515
73.0301
(5) (a) The department of revenue shall conduct a hearing requested
16by a
credential holder under s. 440.08 (4) (b) 2.
license holder or applicant for a license
17or license renewal or continuation under sub. (2) (b) 1. b. or by an applicant for
18certification or recertification or a certificate holder under s. 73.09 (7m) (b) to review
19a certification
or determination of tax delinquency that is the basis of a denial
by the
20department of regulation and licensing under s. 440.08 (4) (b) 1. of an application for
21the renewal of a credential or revocation of a license in accordance with this section
22or of a certificate, certification or recertification under s. 73.09 (7m). A hearing under
23this
subsection paragraph is limited to questions of mistaken identity of the
24credential license or certificate holder
or applicant and
of prior payment of the
25delinquent taxes for which the department of revenue certified
or determined the
1credential license or certificate holder
or applicant is liable. At a hearing under this
2subsection paragraph, any statement filed by the department of revenue
or, the
3licensing department
of regulation and licensing or the supreme court, if the
4supreme court agrees, may be admitted into evidence and is prima facie evidence of
5the facts that it contains.
SB77, s. 2342
6Section
2342. 71.93 (1) (a) 5. of the statutes is created to read:
SB77,1028,87
71.93
(1) (a) 5. An amount owed to the department of corrections under s.
8304.073 (2) or 304.074 (2).
SB77, s. 2343
9Section
2343. 71.935 (1) (a) of the statutes is amended to read:
SB77,1028,1110
71.935
(1) (a) "Debt" means
delinquent personal property taxes or an unpaid
11fine, fee, restitution or forfeiture
of if the amount owed is at least $20.
SB77, s. 2344
12Section
2344. 72.01 (12m) of the statutes is created to read:
SB77,1028,1613
72.01
(12m) "File" means mail or deliver a document that the department
14prescribes to the department or, if the department prescribes another method of
15submitting or another destination, use that other method or submit to that other
16destination.
SB77, s. 2345
17Section
2345. 72.01 (14m) of the statutes is created to read:
SB77,1028,2018
72.01
(14m) "Pay" means mail or deliver funds to the department or, if the
19department prescribes another method of submitting or another destination, use
20that other method or submit to that other destination.
SB77, s. 2346
21Section
2346. 72.045 of the statutes is amended to read:
SB77,1029,4
2272.045 Timely filing. Documents and payments required or permitted by this
23chapter
are furnished, reported, that are filed
or made by mail are on time if they are
24mailed in a properly addressed envelope, if the postage is paid, if the envelope is
25postmarked before midnight of the due date and if the department
or the person that
1the department designates receives them no later than 5 days after the due date.
2Documents and payments that are not mailed are timely if they are received on or
3before the due date by the department or at the destination that the department
4prescribes.
SB77, s. 2347
5Section
2347. 72.22 (1) of the statutes is amended to read:
SB77,1029,86
72.22
(1) When payable. Except as provided in s. 72.225, the tax imposed by
7this chapter
is due and payable shall be paid on the date 9 months after the
8decedent's death.
SB77, s. 2348
9Section
2348. 72.22 (3) of the statutes is amended to read:
SB77,1029,1310
72.22
(3) Payment. Payments must be made to the department. Except as
11provided in s. 72.225,
full payment shall accompany the estate tax return at the time
12that the return is filed, the full tax shall be paid. If a prepayment was made, any
13additional tax shown owing on the return, as filed, shall accompany the return.
SB77, s. 2349
14Section
2349. 72.30 (1) of the statutes is amended to read:
SB77,1029,2115
72.30
(1) Filing requirements. If a federal estate tax return is required, the
16personal representative, special administrator, trustee, distributee or other person
17interested shall prepare the return for the tax under this chapter, compute the tax
18due under this chapter and on or before the due date, as extended, of the federal
19estate tax return file
with the department the return for tax under this chapter, a
20copy of the federal estate tax return and a copy of all documents submitted with the
21federal estate tax return.
SB77, s. 2350
22Section
2350. 72.30 (4) of the statutes is amended to read:
SB77,1030,423
72.30
(4) Hearing in circuit court. The attorney general, department, district
24attorney or any person dissatisfied with the appraisal, assessment or determination
25of the tax due under this chapter may apply for a hearing before the circuit court
1within 6 months from the date the certificate in sub. (3) is issued. The applicant must
2file give a written notice
with to the court stating the grounds of the application. No
3statute of limitations shall run against the department in cases of fraud or collusion
4or where property is not disclosed in the return.
SB77, s. 2351
5Section
2351. 72.33 (2) (intro.) of the statutes is repealed and recreated to
6read:
SB77,1030,97
72.33
(2) (intro.) A person who is entitled to a refund of the federal estate tax
8or liable for additional payments of that tax shall, within 30 days after receiving
9notice of that fact, do the following:
SB77, s. 2352
10Section
2352. 72.34 of the statutes is amended to read:
SB77,1030,18
1172.34 Notice of obligations. Every person liable for
paying benefits 12transmitting to the estate or a beneficiary of a deceased employe or former employe
13in the form of an annuity, bonus, pension or other benefit under a retirement,
14deferred compensation or profit-sharing plan taxable under this chapter, directly or
15through a trust or fund created by the employer for such purpose, shall give notice
16of such obligation to the department within 30 days following the date of payment,
17or the date of the initial payment if more than one payment is forthcoming, to the
18estate or any beneficiary of such employe or former employe.
SB77, s. 2353
19Section
2353. 73.01 (1) (b) of the statutes is amended to read:
SB77,1030,2420
73.01
(1) (b) "Small claims" is a matter in which the amount in controversy,
21including any penalty, after the department of revenue takes its final action on the
22petition for redetermination is less than
$2,500
$4,000 unless the commission on its
23own motion determines that the case not be heard as a small claims case or unless
24the department of revenue determines that the case has statewide significance.
SB77, s. 2354
25Section
2354. 73.01 (5) (a) of the statutes is amended to read:
SB77,1032,5
173.01
(5) (a) Any person who is aggrieved by a determination of the state board
2of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
3or who has filed a petition for redetermination with the department of revenue and
4who is aggrieved by the redetermination of the department may, within 60 days of
5the determination of the state board of assessors or of the department or, in all other
6cases, within 60 days after the redetermination but not thereafter, file with the clerk
7of the commission a petition for review of the action of the department and the
8number of copies of the petition required by rule adopted by the commission. If a
9municipality appeals, its appeal shall set forth that the appeal has been authorized
10by an order or resolution of its governing body and the appeal shall be verified by a
11member of that governing body as pleadings in courts of record are verified. The clerk
12of the commission shall transmit one copy to the department of revenue and to each
13party. In the case of appeals from manufacturing property assessments, the person
14assessed shall be a party to a proceeding initiated by a municipality. At the time of
15filing the petition, the petitioner shall pay to the commission a $5 filing fee
, which
16the for appeals under subch. VIII of ch. 71 and a $25 filing fee for all other appeals.
17The commission shall deposit
the fee in the general fund. Within 30 days after such
18transmission the department, except for petitions objecting to manufacturing
19property assessments, shall file with the clerk of the commission an original and the
20number of copies of an answer to the petition required by rule adopted by the
21commission and shall serve one copy on the petitioner or the petitioner's attorney or
22agent. Within 30 days after service of the answer, the petitioner may file and serve
23a reply in the same manner as the petition is filed. Any person entitled to be heard
24by the commission under s. 76.38 (12) (a), 76.39 (4) (c), 76.48 or 76.91 may file a
25petition with the commission within the time and in the manner provided for the
1filing of petitions in income or franchise tax cases. Such papers may be served as a
2circuit court summons is served or by certified mail. For the purposes of this
3subsection, a petition for review is considered timely filed if mailed by certified mail
4in a properly addressed envelope, with postage duly prepaid, which envelope is
5postmarked before midnight of the last day for filing.
SB77,1033,139
73.01
(5) (a) Any person who is aggrieved by a determination of the state board
10of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
11or who has filed a petition for redetermination with the department of revenue and
12who is aggrieved by the redetermination of the department may, within 60 days of
13the determination of the state board of assessors or of the department or, in all other
14cases, within 60 days after the redetermination but not thereafter, file with the clerk
15of the commission a petition for review of the action of the department and the
16number of copies of the petition required by rule adopted by the commission. If a
17municipality appeals, its appeal shall set forth that the appeal has been authorized
18by an order or resolution of its governing body and the appeal shall be verified by a
19member of that governing body as pleadings in courts of record are verified. The clerk
20of the commission shall transmit one copy to the department of revenue and to each
21party. In the case of appeals from manufacturing property assessments, the person
22assessed shall be a party to a proceeding initiated by a municipality. At the time of
23filing the petition, the petitioner shall pay to the commission a $5 filing fee for
24appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The
25commission shall deposit the fee in the general fund. Within 30 days after such
1transmission the department, except for petitions objecting to manufacturing
2property assessments, shall file with the clerk of the commission an original and the
3number of copies of an answer to the petition required by rule adopted by the
4commission and shall serve one copy on the petitioner or the petitioner's attorney or
5agent. Within 30 days after service of the answer, the petitioner may file and serve
6a reply in the same manner as the petition is filed. Any person entitled to be heard
7by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91
8may file a petition with the commission within the time and in the manner provided
9for the filing of petitions in income or franchise tax cases. Such papers may be served
10as a circuit court summons is served or by certified mail. For the purposes of this
11subsection, a petition for review is considered timely filed if mailed by certified mail
12in a properly addressed envelope, with postage duly prepaid, which envelope is
13postmarked before midnight of the last day for filing.
SB77, s. 2356
14Section
2356. 73.03 (28g) of the statutes is repealed.
SB77, s. 2357
15Section
2357. 73.03 (30) of the statutes is amended to read:
SB77,1033,1916
73.03
(30) To analyze the data provided under sub. (29), after consultation with
17the department of
education public instruction and the legislative fiscal bureau, and
18to notify the presiding officers of the houses of the legislature and the cochairpersons
19of the joint committee on finance of the results of the analysis.
SB77, s. 2358
20Section
2358. 73.03 (35) of the statutes is amended to read:
SB77,1034,321
73.03
(35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL), (2dr)
or, (2ds)
or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds)
, (1dx) 23or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds)
, (1dx) or (4) (am) if granting
24the full amount claimed would violate the requirement under s.
560.75 (9) or 560.797
25(4) (e) or would bring the total of the credits granted to that claimant under s.
560.75
1(9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of
2those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b)
3or 560.797 (5) (b).
SB77, s. 2359
4Section
2359. 73.03 (46) of the statutes is amended to read:
SB77,1034,105
73.03
(46) In each school year, to determine and certify to the
secretary of
6education state superintendent of public instruction the rate for determining the
7secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year
8is the average percentage change in the consumer price index for all urban
9consumers, U.S. city average, for the calendar year ending on the 2nd preceding
10December 31, as computed by the federal department of labor.
SB77, s. 2360
11Section
2360. 73.03 (50) of the statutes is amended to read:
SB77,1034,2112
73.03
(50) With the approval of the joint committee on finance, to establish fees
13for obtaining a business tax registration certificate, which is valid for 2 years, and
14for renewing that certificate and shall issue and renew those certificates if the person
15who wishes to obtain or renew a certificate applies on a form that the department
16prescribes; sets forth the name under which the applicant intends to operate, the
17location of the applicant's place of operations
, the social security number of the
18applicant if the applicant is a natural person and the other information that the
19department requires; and, in the case of a sole proprietor, signs the form or, in the
20case of other persons, has an individual who is authorized to act on behalf of the
21person sign the form.
SB77, s. 2361
22Section
2361. 73.03 (50m) of the statutes is created to read:
SB77,1035,523
73.03
(50m) To enter into a memorandum of understanding with the
24department of industry, labor and job development under s. 49.857. The department
25of revenue shall suspend, refuse to issue or refuse to renew any certificate issued
1under sub. (50) as provided in the memorandum of understanding entered into under
2s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the department of revenue shall
3disclose to the department of industry, labor and job development the social security
4number of any applicant for a certificate issued under sub. (50) as provided in the
5memorandum of understanding.
SB77, s. 2362
6Section
2362. 73.03 (51) of the statutes is created to read:
SB77,1035,77
73.03
(51) To prepare and submit the report required under s. 66.46 (13).
SB77, s. 2363
8Section
2363. 73.03 (53) of the statutes is created to read:
SB77,1035,119
73.03
(53) To enter into agreements with direct marketers about the collection
10of state and local sales taxes and use taxes and about making quarterly payments
11of those taxes to this state.
SB77, s. 2364
12Section
2364. 73.0301 of the statutes is created to read:
SB77,1035,14
1373.0301 License denial, nonrenewal, discontinuation and revocation
14based on tax delinquency. (1) Definitions. In this section:
SB77,1035,1715
(a) "Credential" means a license, permit, certificate or registration that is
16granted under chs. 440 to 480, but does not include a registration as an inactive
17licensee under s. 452.12 (6) (b).
SB77,1035,2018
(b) "Credentialing board" means a board, examining board or affiliated
19credentialing board in the department of regulation and licensing that grants a
20credential.
SB77,1035,2121
(d) "License" means any of the following:
SB77,1035,2222
1. An approval specified in s. 29.091 (1) (a).
SB77,1036,223
2. A license issued by the department of health and family services under s.
2448.66 (1) to a child welfare agency, as required by s. 48.60, a group home, as required
1by s. 48.625, a shelter care facility, as required by s. 938.22, or a day care center, as
2required by s. 48.65.
SB77,1036,103
3. A license, certificate of approval, provisional license, conditional license,
4certification, registration or approval specified in s. 50.03 (4) (a) 1. a. or b. or (4m) (a)
5or (b), 50.034 (1) (a) or (b), 50.04 (6) (a), 50.05 (13), 50.35, 50.49 (6) (a) or (10), 50.52
6(2), 50.92 (2), 50.93 (3), 51.038, 51.04, 51.45 (8), 146.60 (3) or (3m) or 343.305 (6); a
7certification issued by the department of health and family services under s. 50.032
8(1m) (b); a license or permit issued by the department of health and family services
9under s. 50.033 (1m) (b) or 343.305 (6); or a certification required by rule under s.
1051.42 (7) (b) 11. or 51.421 (3) (a).
SB77,1036,1111
4. A license, registration or registration certificate specified in s. 93.13 (1).
SB77,1036,1212
5. A license, as defined in s. 101.02 (20) (a).
SB77,1036,1513
6. A license or certificate of registration issued by the department of financial
14institutions, or a division thereof, under s. 138.09, 138.12, 217.06, 218.01, 218.02,
15218.04, 218.05 or 224.72 or under subch. III of ch. 551.
SB77,1036,1816
7. A license issued by the department of transportation under s. 218.11, 218.12,
17218.22, 218.32, 343.61 or 343.62, or a license described in s. 218.01 (2) (d) 1., 2., 3.
18or 5.
SB77,1036,1919
8. A license, registration or certification specified in s. 299.07 (1) (a).
SB77,1036,2020
9. A credential.
SB77,1036,2121
10. A license or permit granted by the department of public instruction.
SB77,1036,2222
11. A license to practice law.
SB77,1037,223
(e) "Licensing department" means the department of agriculture, trade and
24consumer protection; the department of commerce; the department of financial
25institutions; the department of health and family services; the department of natural
1resources; the department of public instruction; the department of regulation and
2licensing; or the department of transportation.
SB77,1037,63
(f) "Nondelinquency certificate" means a certificate, issued by the department
4of revenue to a person, stating that the person is not delinquent in the payment of
5taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125
6or 139.
SB77,1037,11
7(2) Duties of licensing departments and credentialing boards. (a) Each
8licensing department and the supreme court, if the supreme court agrees, shall enter
9into a memorandum of understanding with the department of revenue under sub. (4)
10(a) that requires the licensing department or supreme court to do all of the following
11after March 31, 1998:
SB77,1037,1612
1. Request the department of revenue to certify whether an applicant for a
13license or license renewal or continuation is liable for delinquent taxes. With respect
14to an applicant for a license granted by a credentialing board, the department of
15regulation and licensing shall make a request under this subdivision on behalf of a
16credentialing board.
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2. Request the department of revenue to certify whether a license holder is
18liable for delinquent taxes. With respect to a holder of a license granted by a
19credentialing board, the department of regulation and licensing shall make a request
20under this subdivision on behalf of a credentialing board.
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(b) Each licensing department, credentialing board and the supreme court, if
22the supreme court agrees, shall do all of the following:
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1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue
24certifies that the license holder or applicant for a license or license renewal or
25continuation is liable for delinquent taxes, revoke the license or deny the application
1for the license or license renewal or continuation. A revocation or denial under this
2subd. 1. a. is not subject to administrative or, except as provided in subd. 2., judicial
3review under ch. 227.
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b. Mail a notice of revocation or denial under subd. 1. a. to the license holder
5or applicant. The notice shall include a statement of the facts that warrant the
6revocation or denial and a statement that the license holder or applicant may, within
730 days after the date on which the notice of denial or revocation is mailed, file a
8written request with the department of revenue to have the certification of tax
9delinquency on which the revocation or denial is based reviewed at a hearing under
10sub. (5) (a).
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2. If notified by the department of revenue that the department of revenue has
12affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm
13a revocation or denial under subd. 1. a. A license holder or applicant may seek
14judicial review under ch. 227, in the circuit court for Dane County, of an affirmation
15of a revocation or denial under this subdivision.