Subject Index

revenue, department of Revenue, Department of, see also Tax appeals commission; specific subject

Administrative services appropriation [Sec. 596] -  AB133

Administrative services appropriation [Sec. 596] -  SB45

Agricultural land use value assessment: legal action against DOR by the Senate prohibited -  SR4

Alcohol beverage license or permit revocation, suspension or refusal to issue or renew: grounds re controlled substance offense expanded -  AB522

Appeals of county and taxation district assessments heard by DOR; summary proceedings and penalty for frivolous appeals; hearings locations set [Sec. 18, 1657-1673, 1791-1797, 9343 (21), (22); original bill only] - AB133

Appeals of county and taxation district assessments heard by DOR; summary proceedings and penalty for frivolous appeals; hearings locations set [Sec. 18, 1657-1673, 1791-1797, 9343 (21), (22)] -  SB45

Assessment manual per acre guidelines: DOR prohibited from publishing unless based on procedures established by rule [A.Sub.Amdt.1: Sec. 1797k, 9343 (22tm)]  - AB133

Brownfield remediation and redevelopment efforts: reports required [A.Sub.Amdt.1: Sec. 2611d]  - AB133

Building construction, lease or purchase by the state: laws revised; DOR building construction requirements; Wisbuild initiative [A.Sub. Amdt.1: Sec. 2r, t, 3f, g, i, 649m, n, 2030m, 2033m, 2353s, 3191d-g, 9101 (18v), 9307 (1x)]  - AB133

Business tax registration certificate fees eliminated -  AB881

Business tax registration certificate fees eliminated -  SB405

Business tax registration system: DOR positions increased [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 9143 (3gm)]  - AB133

Cigarette tax revisions re DOR refund to American Indian tribes and penalties for not paying use tax and lack of tax stamp - AB501

Comm.Dept statutory reports: certain requirements eliminated and transferred to other agencies [Sec. 70, 71, 699, 700, 890, 1631, 1799, 2378, 2379, 2929, 2934-2936; original bill only] - AB133

Comm.Dept statutory reports: certain requirements eliminated and transferred to other agencies [Sec. 70, 71, 699, 700, 890, 1631, 1799, 2378, 2379, 2929, 2934-2936]  - SB45

Corporation, insurance company and financial organization income tax formula revision re sales and premium factors; air carriers and pipeline companies provision  - AB735

Delinquent tax collection fees [A.Sub.Amdt.1: Sec. 594m, 1797m, p] -  AB133

Delinquent taxpayer accounts: DOR required to prepare and maintain list and post certain names on the Internet  - AB275

DOR compromise of nondelinquent taxes, interests, penalties and costs [Sec. 1803, 9443 (5); original bill only]  - AB133

DOR compromise of nondelinquent taxes, interests, penalties and costs [Sec. 1803, 9443 (5)] - SB45

DOR compromise with delinquent taxpayers: payment schedule authorized -  AB402

DOR compromise with delinquent taxpayers: payment schedule authorized -  SB161

DOR employe treatment of public; filing a return or paying an amount electronically; compromise on delinquent income or franchise taxes; joint income tax return of married couple; reducing nondelinquent taxes; tape-recording interviews  - SB480

Election campaign fund designation on individual income tax returns revised -  SB410

Environmental remediation TIF program modified [Sec. 1632-1634, 1636, 9358 (2); A.Sub.Amdt.1: revisions re financing, insurance, costs, certification period, eligible expenditures, DNR approval of action plan and cost recovery from discharger, 1634c, 1635c, m, 1636e, deletes 1633; Conf.Amdt.1: further revisions, 1634a, 1636s, u, deletes 1634, 1635c, m]  - AB133

Environmental remediation TIF program modified [Sec. 1632-1634, 1636, 9358 (2)] -  SB45

Exposition center district sales tax: percentage retained by DOR revised -  AB655

Farmland preservation credit modified; new refundable credit created re limited development rights; exclusive agricultural zoning and soil and water conservation standards [Sec. 608, 609, 665, 1605, 1710, 1720, 1744, 1748, 1757, 1761, 1765-1783, 1878-1908, 1910, 1914-1926, 2522-2524, 9104 (1), (2), 9343 (19), 9404 (6); original bill only]  - AB133

Farmland preservation credit modified; new refundable credit created re limited development rights; exclusive agricultural zoning and soil and water conservation standards [Sec. 608, 609, 665, 1605, 1710, 1720, 1744, 1748, 1757, 1761, 1765-1783, 1878-1908, 1910, 1914-1926, 2522-2524, 9104 (1), (2), 9343 (19), 9404 (6)] - SB45

Fruit-based intoxicating liquor manufacturer or rectifier may sell directly to consumers, exception provided; DOR authority specified -  AB505

Fruit-based intoxicating liquor manufacturer or rectifier may sell directly to consumers, exception provided; DOR authority specified -  SB474

Golf club facilities and services: discrimination prohibited; DOR duty specified -  AB398

ILIF board moneys transferred to DOR re administrative expenses [Sec. 9243 (1)] -  AB133

ILIF board moneys transferred to DOR re administrative expenses [Sec. 9243 (1)] -  SB45

Integrated tax system re 1997 WisAct 27: DOR report to JCF [A.Sub.Amdt.1: Sec. 9143 (1x)] - AB133

Internal revenue code changes adopted, including lottery prize payout option [A.Sub.Amdt.1: Sec. 1673d-n, 1722d-x, 1740d-1741m, 1748c-x, 1749m, 3025g, j, 9343 (23v), (23x); Conf.Amdt.1: further revisions, 9143 (3c)]  - AB133

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  AB860

Internal revenue code changes adopted re income and franchise taxes; withholding income taxes from lottery prize assignment; lottery administrator to report federal income tax number of assignee to DOR -  SB451

Land rights purchased with public money: requirements created re public access to information [A.Sub.Amdt.1: Sec. 43h, j, 1812k, L, 9443 (3n); Conf.Amdt.1: provisions changed to land rights and conveyance of land rights, deletes 1812k, L, 9443 (3n)] -  AB133

Local exposition district taxes retained for administration: amount revised [A.Sub.Amdt.1: Sec. 594f, 613e, 1638m, 1817d, g, 9443 (7f)] -  AB133

Lottery administration, retailer compensation, vendor fees, farmland tax relief credit and gaming law enforcement [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 481d, 490g, 595g, m, 596q-s, 597c-g, 606t, 612p, 717xa-yn, 1710db-de, 1744bd-bg, 1757bd, bf, bg, 1818mLb-mLh, 3025w, 9130 (2e), 9143 (3e)-(3g), 9243 (2c), 9443 (24e)]  - AB133

Lottery and gaming property tax credit application process revised -  AB894

Lottery and gaming property tax credit application process revised -  SB423

Lottery retailer performance program [Sec. 3024, 3025, 9443 (1); A.Sub.Amdt.1: DOR to provide JCF with lottery retailer performance plan, 9143 (2t)] -  AB133

Lottery retailer performance program [Sec. 3024, 3025, 9443 (1)] -  SB45

Occasional motor vehicle sales audit program: appropriation repealed [A.Sub.Amdt.1: Sec. 594d]  - AB133

Real estate transfer form: DOR to identify nonessential items and develop simple form [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 9143 (3b)] -  AB133

Recycling administration surcharge: funding eliminated [Sec. 595; deleted by Conf.Amdt.1 to A.Sub.Amdt.1]  - AB133

Recycling administration surcharge: funding eliminated [Sec. 595] -  SB45

Recycling surcharge imposed on business, including farms, with certain amount of gross receipts [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1810em, 1817bb-bn, 9143 (3d), (3dm), 9343 (23em)] -  AB133

Rescinded or refunded general property taxes: date for submission to DOR changed [Sec. 1804, 9343 (10); original bill only] - AB133

Rescinded or refunded general property taxes: date for submission to DOR changed [Sec. 1804, 9343 (10)]  - SB45

Restaurant-winery permit created - AB319

Restaurant-winery permit created - SB34

Sales and use tax rates reduced; DOR duty specified -  AB441

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

Services for children and families: funding re sales and use taxes collected by out-of-state direct marketers [A.Sub.Amdt.1: Sec. 390d, 1104g, 1815g] -  AB133

State lottery advertising revised -  AB270

Sustainable urban development zone program created; brownfield provisions; pilot program for certain cities; transportation planning [A.Sub.Amdt.1: Sec. 332e, 1684d, 1709c, 1719g, m, 1722bd, 1740c, 1743d, 1747m, 1748bm, 1749k, 1756h, 1760q, 2649h, 9150 (3v), 9343 (22c); Conf.Amdt.1: city of Beloit added, 332m] -  AB133

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - AB634

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - SB346

Telecommunication utility access rates charged to unaffiliated telecommunications provider restricted; 911 assistance grants created; PSC and DOR duties specified  - AB879

Telecommunications company transitional adjustment fee as a credit against ad valorem tax assessment [A.Sub.Amdt.1: Sec. 1810d, 9343 (22f), 9443 (7d)] -  AB133

TID created for city of Stoughton re hearing notice: hearing validated and DOR required to certify the tax increment base value - AB810

TID created for city of Stoughton re hearing notice: hearing validated and DOR required to certify the tax increment base value - SB409

Tobacco product manufacturer must join master settlement agreement or place money into certain escrow fund; AG civil action authority; DOA and Revisor of statutes duties [S.Sub.Amdt.1: further revisions, DOR rule-making authority] - SB122

Tobacco products tax changed from occupational to excise tax; revision re cigarette and tobacco products taxes for Native American tribes [Sec. 610, 2171, 2172, 2173-2182, 9343 (6), (7); A.Sub.Amdt.1: refund provisions, 2171m, 2172g, m; Conf.Amdt.1: refund changes removed, deletes 2172-2172m] - AB133

Tobacco products tax changed from occupational to excise tax; revision re cigarette and tobacco products taxes for Native American tribes [Sec. 610, 2171, 2172, 2173-2182, 9343 (6), (7)] -  SB45

Unitary business combined tax returns [Sec. 1724-1728, 1739, 1741, 1747, 1749, 1754, 1760, 1789, 9343 (17); original bill only] -  AB133

Unitary business combined tax returns [Sec. 1724-1728, 1739, 1741, 1747, 1749, 1754, 1760, 1789, 9343 (17)]  - SB45

revenue bonds Revenue bonds, see Debt, Public

revenue limits for schools Revenue limits for schools, see School — Finance

revenue obligations, state Revenue obligations, State, see Debt, Public

revenue sharing, state Revenue sharing, State, see Shared revenue

revision bills Revision bills, see Statutes — Revision

revisor of statutes Revisor of statutes, see also Statutes — Revision

Fishing license fee for disabled veterans (Revisor's correction bill) -  AB254

Revisor's revision bill - AB748

Revisor's revision bill - AB920

Revisor's revision bill - AB922

Revisor's revision bill - AB925

Revisor's revision bill - AB967

Revisor's revision bill - AB969

Revisor's revision bill - SB146

Revisor's revision bill - SB421

Tobacco product manufacturer must join master settlement agreement or place money into certain escrow fund; AG civil action authority; DOA and Revisor of statutes duties  - AB339

Tobacco product manufacturer must join master settlement agreement or place money into certain escrow fund; AG civil action authority; DOA and Revisor of statutes duties [S.Sub.Amdt.1: further revisions, DOR rule-making authority] - SB122