June 26, 2001 - Introduced by Senators M. Meyer, Wirch, Zien and Huelsman,
cosponsored by Representatives
M. Lehman, Sykora, Plale, Huebsch,
Musser, Grothman, Plouff, Powers, Gronemus, Wood, Miller, Ainsworth,
Vrakas, Hahn, Albers and Stone. Referred to Joint survey committee on Tax
Exemptions.
SB210,2,2
1An Act to repeal 71.80 (19) (b);
to renumber and amend 77.59 (4) (c);
to
2amend 50.14 (4), 71.10 (6) (a), 71.10 (6) (b), 71.10 (6m) (a), 71.65 (5) (a) 1., 71.80
3(18), 71.80 (19) (a), 71.80 (19) (c), 73.01 (4) (a), 77.59 (5), 77.61 (3), 77.61 (14),
477.9941 (4), 77.9964 (2), 78.22 (4), 78.68 (10), 139.03 (2x) (d), 139.05 (2a),
5139.315 (4) and 139.38 (5); and
to create 71.10 (6) (e), 71.10 (6m) (c), 72.30 (1m),
673.13, 77.58 (3) (c), 78.39 (5d), 78.39 (5m), 139.11 (2r), 139.38 (2r), 139.75 (9m)
7and 139.82 (2r) of the statutes;
relating to: the liability of married persons
8filing a joint income tax return, the payment of the alternate fuel tax and the
9tobacco products tax, reducing nondelinquent taxes, rounding dollar amounts
10to whole dollars on all tax returns, allowing a mathematical computation of
11sales and use taxes, extending the time for filing a tax withholding report,
1delivering tax-related documents and related payments, granting
2rule-making authority, making an appropriation, and providing a penalty.
Analysis by the Legislative Reference Bureau
Reducing taxes
Under current law, any taxpayer may petition the department of revenue
(DOR) to reduce delinquent taxes, including any applicable costs, penalties, and
interest. If DOR determines that the taxpayer is unable to pay in full the amount
due, based on an examination of the taxpayer under oath, the taxpayer's financial
statements, and any other information required by DOR, DOR determines the
amount that the taxpayer is able to pay and then enters an order reducing the taxes,
costs, penalties, and interest owed by the taxpayer.
If within three years from the date on which DOR enters the order that reduces
the taxpayer's taxes DOR determines that the taxpayer has an income or owns
property that is sufficient to enable the taxpayer to pay the remainder of the original
delinquent taxes, including costs, penalties, and interest, DOR must reopen the
order and order the payment in full of such taxes, costs, penalties, and interest.
This bill expands current law so that DOR is authorized to reduce any taxes,
costs, penalties, and interest that are due from a taxpayer, regardless of whether the
taxes, costs, penalties, and interest are delinquent.
Income and franchise taxes
Under current law, spouses that file a joint income tax return are both liable for
the payment of any tax related to that return. However, DOR may relieve a person
of any tax liability related to a joint return, in a manner specified by the Internal
Revenue Code and adopted by this state. Generally, DOR may relieve a person of any
tax liability related to a joint return if the person's spouse did not notify the person
of any tax liability or understatement of taxes related to the joint return. This bill
corrects an outdated reference to the sections of the Internal Revenue Code that
relate to a spouse's tax liability for a joint income tax return. The bill also requires
a spouse to apply for relief from tax liability within two years from the date on which
DOR begins collection activities on the spouse's tax liability or within two years from
the effective date of the provision, whichever is later.
Under current law, an employer is required to deduct and withhold state income
taxes from an employee's pay and to deposit those taxes with DOR on a quarterly
basis. An employer must also file a tax withholding report with DOR on a monthly,
quarterly, or annual basis. Under current law, DOR cannot grant an employer an
extension for filing such a report. Before 1999, DOR could grant a 30-day extension
for filing a withholding report to an employer who showed good cause for granting
that extension. This bill restores the prior law that allowed DOR to grant such an
extension.
Sales and use taxes
Under current law, a retailer is required to use a bracket system, as determined
by DOR, to compute the sales or use taxes that the retailer must collect from the sale
of goods and services. Under this bill, a retailer may also use a straight mathematical
computation, under rules promulgated by DOR, to compute the sales or use taxes
that the retailer must collect from the sale of goods and services.
Under current law, if a seller makes a claim for a refund of sales taxes or use
taxes and the claim is honored, the seller is required to pass along the refund and
related interest to the buyers and to submit to DOR the portion of the refund that
could not be passed on, along with a penalty. Under current law, if a seller receives
a sales or use tax refund as the result of an audit, the seller is not required to submit
the refund and related interest to the buyers. Also, a seller is not required to submit
to the buyers sales or use taxes that are collected erroneously.
This bill requires a seller who receives any refund of sales or use taxes, or who
collects sales or use taxes erroneously, to submit such a refund or taxes to the buyer,
or to DOR if the buyer cannot be located, within 90 days after receiving a refund or
after discovering that the seller has collected taxes erroneously. Any portion of a
refund or taxes not submitted to the buyer, or to DOR if the buyer cannot be located,
within that 90 days must be submitted to DOR, along with a penalty.
Other taxation
Under current law, a taxpayer may round dollar amounts on an income or
franchise tax return to the nearest whole dollar. This bill permits DOR to require
a taxpayer round dollar amounts to the nearest whole dollar on an income or
franchise tax return. This bill also permits DOR to require that a taxpayer round
dollar amounts to the nearest whole dollar on tax returns or tax reports related to
sales and use taxes, estate taxes, fuel taxes, cigarette and tobacco product taxes,
alcohol taxes, food and beverage taxes, premier resort area taxes, rental car fees, and
dry cleaning fees.
Under current law, generally, a tax-related document or payment that DOR
must receive by a specified date is timely received, if the document or payment is
mailed in a properly addressed envelope; the sender pays the postage; the envelope
is postmarked on the day that the document or payment is due; and the document
or payment is received within five days from the date on which the document or
payment is due.
Under this bill, mailing a tax-related document or payment includes using a
delivery service that has been approved by the Internal Revenue Service, for federal
tax purposes.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB210, s. 1
1Section
1. 50.14 (4) of the statutes is amended to read:
SB210,4,42
50.14
(4) Sections 77.59 (1) to
(5)
(5m), (6) (intro.), (a) and (c) and (7) to (10),
377.60 (1) to (7), (9) and (10), 77.61 (9) and (12) to (14) and 77.62, as they apply to the
4taxes under subch. III of ch. 77, apply to the assessment under this section.
SB210, s. 2
5Section
2. 71.10 (6) (a) of the statutes is amended to read:
SB210,4,116
71.10
(6) (a)
Joint returns. Persons filing a joint return are jointly and severally
7liable for the tax, interest, penalties, fees, additions to tax and additional
8assessments under this chapter applicable to the return. A person shall be relieved
9of liability in regard to a joint return in the manner specified in section
6013 (e) 6015
10(a) to (d) and (f) of the
internal revenue code, notwithstanding the amount or
11percentage of the understatement Internal Revenue Code.
SB210, s. 3
12Section
3. 71.10 (6) (b) of the statutes is amended to read:
SB210,4,2313
71.10
(6) (b)
Separate returns. A spouse filing a separate return may be
14relieved of liability for the tax, interest, penalties, fees, additions to tax and
15additional assessments under this chapter
with regard to unreported marital
16property income in the manner specified in section
66 (c) of the
internal revenue code 17Internal Revenue Code. The department may not apply ch. 766 in assessing a
18taxpayer with respect to marital property income the taxpayer did not report if that
19taxpayer failed to notify the taxpayer's spouse about the amount and nature of the
20income before the due date, including extensions, for filing the return for the taxable
21year in which the income was derived. The department shall include all of that
22marital property income in the gross income of the taxpayer and exclude all of that
23marital property income from the gross income of the taxpayer's spouse.
SB210, s. 4
24Section
4. 71.10 (6) (e) of the statutes is created to read:
SB210,5,5
171.10
(6) (e)
Application for relief. A person who seeks relief from liability
2under par. (a) or (b) shall apply for relief with the department, on a form prescribed
3by the department, within 2 years after the date on which the department first
4begins collection activities after the effective date of this paragraph .... [revisor
5inserts date].
SB210, s. 5
6Section
5. 71.10 (6m) (a) of the statutes is amended to read:
SB210,5,187
71.10
(6m) (a) A formerly married or remarried person filing a return for a
8period during which the person was married may be relieved of liability for the tax,
9interest, penalties, fees, additions to tax and additional assessments under this
10chapter
for unreported marital property income from that period as if the person
11were a spouse under section
66 (c) of the
internal revenue code Internal Revenue
12Code. The department may not apply ch. 766 in assessing the former spouse of the
13person with respect to marital property income that the former spouse did not report
14if that former spouse failed to notify the person about the amount and nature of the
15income before the due date, including extensions, for filing the return for the taxable
16year during which the income was derived. The department shall include all of that
17marital property income in the gross income of the former spouse and exclude all of
18that marital property income from the gross income of the person.
SB210, s. 6
19Section
6. 71.10 (6m) (c) of the statutes is created to read:
SB210,5,2120
71.10
(6m) (c) A person who seeks relief from liability under par. (a) shall apply
21for relief with the department as provided under sub. (6) (e).
SB210, s. 7
22Section
7. 71.65 (5) (a) 1. of the statutes is amended to read:
SB210,5,2423
71.65
(5) (a) 1. Thirty days for filing a wage statement under sub. (1)
or an
24annual withholding report under sub. (3) (a) or (d).
SB210, s. 8
25Section
8. 71.80 (18) of the statutes is amended to read:
SB210,6,13
171.80
(18) Timely filing defined. Documents and payments required or
2permitted by this chapter that are mailed shall be considered furnished, reported,
3filed or made on time, if mailed in a properly addressed envelope, with postage duly
4prepaid, which envelope is postmarked
, or marked or recorded electronically as
5provided under section 7502 (f) (2) (c) of the Internal Revenue Code, before midnight
6of the date prescribed for such furnishing, reporting, filing or making, provided such
7document or payment is actually received by the department or at the destination
8that the department or the department of administration prescribes within 5 days
9of such prescribed date. Documents and payments that are not mailed are timely if
10they are received on or before the due date by the department or at the destination
11that the department or the department of administration prescribes.
For purposes
12of this subsection, "mailed" includes delivery by a delivery service designated under
13section 7502 (f) of the Internal Revenue Code. SB210, s. 9
14Section
9. 71.80 (19) (a) of the statutes is amended to read:
SB210,6,2015
71.80
(19) (a)
With At the request of the department, with respect to any
16amount required to be shown on a form prescribed for any return, statement or other
17document required by this chapter, if the amount of such item is other than a whole
18dollar amount the fractional part of a dollar shall be disregarded unless it amounts
19to 50 cents or more, in which case the amount (determined without regard to the
20fractional part of a dollar) shall be increased to the next whole dollar.
SB210, s. 10
21Section
10. 71.80 (19) (b) of the statutes is repealed.
SB210, s. 11
22Section
11. 71.80 (19) (c) of the statutes is amended to read:
SB210,7,223
71.80
(19) (c)
Inapplicability to computation of amount. Paragraph Except at
24the request of the department, par. (a) does not apply to items which must be taken
25into account in making the computations necessary to determine the total amount
1required to be shown on a form, statement or other document but applies only to such
2final amount.
SB210, s. 12
3Section
12. 72.30 (1m) of the statutes is created to read:
SB210,7,54
72.30
(1m) Whole dollar amounts. Section 71.80 (19), as it applies to a tax
5return filed under ch. 71, applies to a tax return filed under sub. (1).
SB210, s. 13
6Section
13. 73.01 (4) (a) of the statutes is amended to read:
SB210,7,247
73.01
(4) (a) Subject to the provisions for judicial review contained in s. 73.015,
8the commission shall be the final authority for the hearing and determination of all
9questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1070.11 (21), 70.38 (4) (a), 70.397, 70.64 and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss.
1176.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59
(5m) and (6) (b), 78.01, 78.22, 78.40,
1278.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405 and
13341.45, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a
14pending appeal there is filed with the commission a stipulation signed by the
15department of revenue and the adverse party, under s. 73.03 (25), or the department
16of transportation and the adverse party agreeing to an affirmance, modification or
17reversal of the department of revenue's or department of transportation's position
18with respect to some or all of the issues raised in the appeal, the commission shall
19enter an order affirming or modifying in whole or in part, or canceling the assessment
20appealed from, or allowing in whole or in part or denying the petitioner's refund
21claim, as the case may be, pursuant to and in accordance with the stipulation filed.
22No responsibility shall devolve upon the commission, respecting the signing of an
23order of dismissal as to any pending appeal settled by the department of revenue or
24the department of transportation without the approval of the commission.
SB210, s. 14
25Section
14. 73.13 of the statutes is created to read:
SB210,8,1
173.13 Reducing nondelinquent taxes. (1) In this section:
SB210,8,22
(a) "Department" means the department of revenue.
SB210,8,43
(b) "Tax" means an amount that is owed to this state under s. 66.0615 (1m) (f)
43. or ch. 71, 72, 76, 77, 78, or 139, and that is not delinquent.
SB210,8,11
5(2) (a) A taxpayer may petition the department to reduce the taxpayer's taxes,
6including the costs, penalties, and interest related to the taxpayer's taxes. The
7petition shall set forth a sworn statement of the taxpayer and shall be in a form that
8the department prescribes. The department may examine the taxpayer under oath
9about the petition and may require the taxpayer to provide the department with
10financial statements and any other information requested by the department that
11is related to the petition.
SB210,8,2112
(b) If the department determines that the taxpayer is unable to pay the taxes,
13costs, penalties, and interest in full, the department shall determine the amount that
14the taxpayer is able to pay and shall enter an order reducing the taxes in accordance
15with the department's determination. The order shall provide that the order is
16effective only if the reduced taxes are paid within 10 days from the date on which the
17order is issued. The department or its collection agents, upon receipt of the order,
18shall accept payment in accordance with the order. Upon payment of the reduced
19taxes, the department shall credit the unpaid portion of the principal amount of the
20taxes and record the unpaid amount of costs, penalties, and interest accrued to the
21date of the order.
SB210,9,1522
(c) If within 3 years of the date of the order under par. (b) the department
23ascertains that the taxpayer has an income or owns property sufficient to enable the
24taxpayer to pay the unpaid portion of the principal amount of the taxes due,
25including the costs, penalties, and interest recorded under par. (b), the department
1shall reopen the order under par. (b) and order the taxpayer to pay in full the unpaid
2portion of the principal amount of the taxes due, including the costs, penalties, and
3interest recorded under par. (b). Before the entry of the order for payment, the
4department shall send a written notice to the taxpayer, by certified mail, advising
5the taxpayer of the department's intention to reopen the order under par. (b) and
6fixing a time and place for the appearance of the taxpayer, if the taxpayer desires a
7hearing. If the department determines that the taxpayer is able to pay the unpaid
8portion of the principal amount of the taxes due, including the costs, penalties, and
9interest recorded under par. (b), the department shall enter the order for payment
10in full. The unpaid portion of the principal amount of the taxes due, including the
11costs, penalties, and interest recorded under par. (b), shall be due and payable
12immediately upon entry of the order for payment in full and shall thereafter be
13subject to the interest under s. 71.82 (2), as that subsection applies to delinquent
14income and franchise taxes under s. 71.82, and to the delinquent account fee under
15s. 73.03 (33m).
SB210, s. 15
16Section
15. 77.58 (3) (c) of the statutes is created to read:
SB210,9,1817
77.58
(3) (c) Section 71.80 (19), as it applies to a tax return filed under ch. 71,
18applies to a tax return filed under this section.
SB210, s. 16
19Section
16. 77.59 (4) (c) of the statutes is renumbered 77.59 (5m) and amended
20to read:
SB210,9,2521
77.59
(5m) A seller who receives a refund
under par. (a) or (b) of taxes that the
22seller has collected from buyers
, who collects taxes erroneously from buyers, or who
23is entitled to a refund that is offset under sub. (5), shall
return submit the taxes and
24related interest to the buyers from whom the taxes were collected
. The, or to the
25department if the seller cannot locate the buyers, within 90 days after the date of the
1refund, after the date of the offset, or after discovering that the seller has collected
2taxes erroneously from the buyers. If the seller does not submit the taxes and related
3interest to the department or the buyers within that period, the seller shall
return 4submit to the department any part of a refund
or taxes that the seller does not
return 5submit to a buyer
or to the department along with a penalty of 25% of the amount
6not
returned or submitted or, in the case of fraud, a penalty equal to the amount not
7returned in the case of fraud submitted.
SB210, s. 17
8Section
17. 77.59 (5) of the statutes is amended to read:
SB210,10,179
77.59
(5) The department may offset the amount of any refund for a period,
10together with interest on the refund, against deficiencies for another period, and
11against penalties and interest on the deficiencies, or against any amount of whatever
12kind, due and owing on the books of the department from the person
claiming who
13is entitled to the refund. If the refund is to be paid to a buyer, the department may
14also set off amounts in the manner in which it sets off income tax and franchise tax
15refunds under s. 71.93 and may set off amounts for child support or maintenance or
16both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3),
17(6) and (7).
SB210, s. 18
18Section
18. 77.61 (3) of the statutes is amended to read:
SB210,10,2519
77.61
(3) The department shall provide
A retailer shall use either a bracket
20system
to be used by retailers in collecting or a straight mathematical computation,
21under rules promulgated by the department, to determine the amount of the tax
that
22the retailer may collect from
their the retailer's customers, but the use of
such
23brackets either a bracket system or a straight mathematical computation shall not
24relieve the retailer from liability for payment of the full amount of the tax levied by
25ss. 77.51 to 77.62.
SB210, s. 19
1Section
19. 77.61 (14) of the statutes is amended to read:
SB210,11,122
77.61
(14) Documents and payments required or permitted under this
3subchapter that are mailed are timely furnished, filed or made if they are mailed in
4a properly addressed envelope with the postage duly prepaid, if the envelope is
5postmarked
, or marked or recorded electronically as provided under section 7502 (f)
6(2) (c) of the Internal Revenue Code, before midnight of the due date and if the
7document or payment is received by the department, or at the destination that the
8department prescribes, within 5 days after the prescribed date. Documents and
9payments that are not mailed are timely if they are received on or before the due date
10by the department or at the destination that the department designates.
For
11purposes of this subsection, "mailed" includes delivery by a delivery service
12designated under section 7502 (f) of the Internal Revenue Code. SB210, s. 20
13Section
20. 77.9941 (4) of the statutes is amended to read:
SB210,11,1714
77.9941
(4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
15(2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79
, as they apply to the taxes under
16subch. V
, apply to the tax under this subchapter.
Section 77.58 (3) (c), as it applies
17to the taxes under subch. III, applies to the tax under this subchapter.
SB210, s. 21
18Section
21. 77.9964 (2) of the statutes is amended to read:
SB210,11,2419
77.9964
(2) Except as provided in s. 77.9961 (4),
sections ss. 71.74 (1) to (3), (7)
20and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and
21(5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14),
and (17)
and (18) to (19), 71.82
22(1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and
23(b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93
, 24as they apply to the taxes under ch. 71
, apply to the fees under this subchapter.
SB210, s. 22
25Section
22. 78.22 (4) of the statutes is amended to read:
SB210,12,11
178.22
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
2tax return when due shall pay a late filing fee of $10. A return that is mailed is filed
3in time if it is mailed in a properly addressed envelope with
1st class postage duly
4prepaid and the envelope is officially postmarked
, or marked or recorded
5electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, 6on the date due and the return is actually received by the department or at the
7destination that the department prescribes within 5 days of the due date. A return
8that is not mailed is timely if it is received on or before the due date by the department
9or at the destination that the department prescribes.
For purposes of this subsection,
10"mailed" includes delivery by a delivery service designated under section 7502 (f) of
11the Internal Revenue Code.
SB210, s. 23
12Section
23. 78.39 (5d) of the statutes is created to read:
SB210,12,1313
78.39
(5d) "Pay" has the meaning given in s. 78.005 (13b).
SB210, s. 24
14Section
24. 78.39 (5m) of the statutes is created to read:
SB210,12,1515
78.39
(5m) "Sign" has the meaning given in s. 78.005 (13r).
SB210, s. 25
16Section
25. 78.68 (10) of the statutes is amended to read:
SB210,12,2117
78.68
(10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75
18(2), (4) to (7) and (10)
, as it applies to the taxes under ch. 71
, applies to the taxes under
19this chapter. Section 71.74 (13)
, as it applies to refunds of the taxes under ch. 71
, 20applies to the refund of the taxes under this chapter
and s. 71.80 (19), as it applies
21to tax returns filed under ch. 71, applies to returns filed under this chapter.
SB210, s. 26
22Section
26. 139.03 (2x) (d) of the statutes is amended to read:
SB210,13,823
139.03
(2x) (d)
Late filing fee. Any person who fails to file a floor tax return
24when due shall pay a late filing fee of $10. A return that is mailed shall be considered
25filed in time if it is mailed in a properly addressed envelope with
1st class postage
1duly prepaid, if the envelope is officially postmarked
, or marked or recorded
2electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, 3on the date due and if the return is actually received by the department or at the
4destination that the department prescribes within 5 days of the due date. A return
5that is not mailed is timely if it is received on or before the due date by the department
6or at the destination that the department prescribes.
For purposes of this paragraph,
7"mailed" includes delivery by a delivery service designated under section 7502 (f) of
8the Internal Revenue Code.
SB210, s. 27
9Section
27. 139.05 (2a) of the statutes is amended to read:
SB210,13,2110
139.05
(2a) The payments and returns under subs. (1) and (2) that are mailed
11are furnished, filed or made on time, and payments therein referred to are timely, if
12mailed in a properly addressed envelope, with
first class postage duly prepaid, which
13envelope is officially postmarked
, or marked or recorded electronically as provided
14under section 7502 (f) (2) (c) of the Internal Revenue Code, before midnight on the
15date prescribed for such furnishing, filing or making of such payment, provided such
16statement, return or payment is actually received by the secretary of revenue or at
17the destination that the department prescribes within 5 days of the prescribed date.
18Payments and returns that are not mailed are timely if they are received on or before
19the due date by the department or at the destination that the department prescribes.
20For purposes of this subsection, "mailed" includes delivery by a delivery service
21designated under section 7502 (f) of the Internal Revenue Code. SB210, s. 28
22Section
28. 139.11 (2r) of the statutes is created to read:
SB210,13,2423
139.11
(2r) Whole dollar amounts. Section 71.80 (19), as it applies to a tax
24return filed under ch. 71, applies to a report filed under this subchapter.
SB210, s. 29
25Section
29. 139.315 (4) of the statutes is amended to read:
SB210,14,10
1139.315
(4) Late filing fee. Any person who fails to file a cigarette inventory
2tax return when due shall pay a late filing fee of $10. A return that is mailed is timely
3if it is mailed in a properly addressed envelope with
1st class postage prepaid, if the
4envelope is postmarked
, or marked or recorded electronically as provided under
5section 7502 (f) (2) (c) of the Internal Revenue Code, on the due date and if the return
6is actually received by the department or at the destination that the department
7prescribes within 5 days of the due date. A return that is not mailed is timely if it
8is received on or before the due date by the department or at the destination that the
9department prescribes.
For purposes of this subsection, "mailed" includes delivery
10by a delivery service designated under section 7502 (f) of the Internal Revenue Code.