AB1-ASA1-CA1,214,1020
77.52
(13) For the purpose of the proper administration of this section and to
21prevent evasion of the sales tax it shall be presumed that all receipts are subject to
22the tax until the contrary is established. The burden of proving that a sale of tangible
1personal property or services is not a taxable sale at retail is upon the person who
2makes the sale unless that person takes from the purchaser a certificate to the effect
3that the property or service is purchased for resale or is otherwise exempt; except
4that
no certificate is required for sales of cattle, sheep, goats, and pigs that are sold
5at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for
6sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
7warehouse in or from which the commodity is deliverable on a contract for future
8delivery subject to the rules of a commodity market regulated by the U.S. commodity
9futures trading commission if upon the sale the commodity is not removed from the
10warehouse.
AB1-ASA1-CA1,214,2512
77.53
(10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property or taxable services sold by any person for delivery in this
15state is sold for storage, use
, or other consumption in this state until the contrary is
16established. The burden of proving the contrary is upon the person who makes the
17sale unless that person takes from the purchaser a certificate to the effect that the
18property or taxable service is purchased for resale, or otherwise exempt from the tax;
19except that
no certificate is required for sales of cattle, sheep, goats, and pigs that are
20sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required
21for sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
22warehouse in or from which the commodity is deliverable on a contract for future
23delivery subject to the rules of a commodity market regulated by the U.S. commodity
24futures trading commission if upon the sale the commodity is not removed from the
25warehouse.".
AB1-ASA1-CA1,215,83
73.03
(52) To enter into agreements with the
internal revenue service Internal
4Revenue Service that provide for offsetting state tax refunds against federal tax
5obligations
; and to charge a fee up to $25 per transaction for such offsets; and
6offsetting federal tax refunds against state tax obligations, if the agreements provide
7that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those
8agreements.".
AB1-ASA1-CA1,215,1611
73.03
(28d) To enter into a contract to participate in the multistate tax
12commission audit program. The department shall allocate a portion of the amount
13collected under chs. 71 and 77 through the contract to the appropriation under s.
1420.566 (1) (hn) to pay the fees necessary to participate in the multistate tax
15commission audit program. The department shall allocate the remainder of such
16collections to the general fund.".
AB1-ASA1-CA1,216,319
77.82
(2) Petition. (intro.) Any owner of land may petition the department to
20designate any eligible parcel of land as managed forest land. A petition may include
21any number of eligible parcels under the same ownership in a single municipality.
22Each petition shall be submitted on a form provided by the department and shall be
23accompanied by a nonrefundable $10 application fee unless a different amount of the
24fee is established by the department by rule at an amount equal to the average
1expense to the department of recording an order issued under this subchapter. The
2fee shall be deposited in the conservation fund and credited to the appropriation
3under s. 20.370 (1) (cr). Each petition shall include all of the following:
AB1-ASA1-CA1,216,75
77.82
(2m) Fees for petitions. (a) Except as provided in par. (b), a petition
6under sub. (2) or (4m) shall be accompanied by a nonrefundable application fee of
7$100.
AB1-ASA1-CA1,216,118
(b) If the petition is accompanied by a proposed management plan as provided
9in par. (c), the nonrefundable application fee shall be $10 unless a different amount
10for the fee is established by the department by rule at an amount equal to the average
11expense to the department of recording an order issued under this subchapter.
AB1-ASA1-CA1,216,1312
(c) A proposed management plan that qualifies for the reduced fee under par.
13(b) shall be one of the following:
AB1-ASA1-CA1,216,1514
1. A management plan prepared by a qualified forester, as defined by rule by
15the department.
AB1-ASA1-CA1,216,1616
2. Any other management plan approved by the department.
AB1-ASA1-CA1,216,1917
3. For petitions under sub. (4m), a recent management plan that was approved
18by the department for the forest cropland that is subject to the conversion petition
19under sub. (4m).
AB1-ASA1-CA1,216,2220
(d) All the fees collected under this subsection shall be deposited in the
21conservation fund. The fees collected under par. (b) and $10 of each $100 fee collected
22under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr).
AB1-ASA1-CA1,216,2523
(e) If the proposed management plan is not approved by the department under
24its initial review under sub. (3) (a), the department shall collect from the petitioner
25a fee in an amount equal to $100 less the amount the petitioner paid under par. (c).
AB1-ASA1-CA1,217,72
77.82
(3) (a) The petitioner may submit a proposed management plan for the
3entire acreage of each parcel with the petition. The department, after considering
4the owner's forest management objectives as stated under sub. (2) (e), shall
review
5and either approve or disapprove the proposed plan. If the department disapproves
6a plan, it shall inform the petitioner of the changes necessary to qualify the plan for
7approval
upon subsequent review.
AB1-ASA1-CA1,217,179
77.82
(4) Additions to managed forest land. An owner may petition the
10department to designate as managed forest land an additional parcel of land in the
11same municipality if the additional parcel is at least 3 acres in size and is contiguous
12to any of the owner's designated land. The petition shall be accompanied by a
13nonrefundable $10 application fee unless a different amount of the fee is established
14in the same manner as the fee under sub.
(2) (2m) (b). The fee shall be deposited in
15the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The
16petition shall be submitted on a department form and shall contain any additional
17information required by the department.
AB1-ASA1-CA1,218,3
171.93
(1) (a) 3. An amount that the department of health and family services
2may recover under s.
49.45 (2) (a) 10. or 49.497, if the department of health and
3family services has certified the amount under s. 49.85.".
