1. Except as provided in subd. 7., if the credit computed under par. (b) is not entirely offset against Wisconsin income or franchise taxes otherwise due, the unused balance shall be carried forward and credited against Wisconsin income or franchise taxes otherwise due for the following 20 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.
326,60
Section
60. The treatment of 77.92 (4) of the statutes by
2003 Wisconsin Act 135 is not repealed by 2003 Wisconsin Act .... (Senate Bill 261). Both treatments stand.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 71.92 (4) reads:
(4) "Net business income," with respect to a partnership, means taxable income as calculated under section
703 of the Internal Revenue Code; plus the items of income and gain under section
702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section
702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section
707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section
3121 (d) (3) of the Internal Revenue Code.
326,61
Section
61. 77.9961 (1) (e) of the statutes, as created by 2003 Wisconsin Act .... (Senate Bill 324), is amended to read:
77.9961 (1) (e) The department may revoke a license issued under this subsection, if the person who holds the license fails to comply with any provision of this subchapter related to the fees imposed under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under chs. 71, 72, 76, 77, 78, or 139 after having been requested to file the return or report. Section 77.52 (11), as it applies to revoking a seller's permit, applies to revoking a license issued under this subsection.
Note: Deletes unnecessary comma.
326,62
Section
62. 100.18 (3m) of the statutes is amended to read:
100.18 (3m) It is deceptive advertising to represent the retailing of merchandise to be a selling-out or closing-out sale if the merchandise is not of a bankrupt, insolvent, assignee, liquidator, adjuster, trustee, personal representative, receiver, wholesaler, jobber, manufacturer, or of any business that is in liquidation, that is closing out, closing, or disposing of its stock, that has lost its lease or has been or is being forced out of business, or that is disposing of stock on hand because of damage by fire, water, or smoke. This subsection does not apply to any "closing-out sale" of seasonable seasonal merchandise or any merchandise having a designated model year if the person conducting the sale is continuing in business.
Note: Inserts correct word form.
326,63
Section
63. 100.20 (1m) of the statutes is amended to read:
100.20 (1m) It is an unfair trade method of competition in business to represent the retailing of merchandise to be a selling-out or closing-out sale if the merchandise is not of a bankrupt, insolvent, assignee, liquidator, adjuster, trustee, personal representative, receiver, wholesaler, jobber, manufacturer, or of any business that is in liquidation, that is closing out, closing, or disposing of its stock, that has lost its lease or has been or is being forced out of business, or that is disposing of stock on hand because of damage by fire, water, or smoke. This subsection does not apply to any "closing-out sale" of seasonable seasonal merchandise or any merchandise having a designated model year if the person conducting the sale is continuing in business.
Note: Inserts correct word form.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (2) reads:
(2) If any deposit is made for a violation to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the consumer protection surcharge under this section. If the deposit is forfeited, the amount of the consumer protection surcharge shall be transmitted to the secretary of administration under sub. (3). If the deposit is returned, the consumer protection surcharge shall also be returned.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (3) (a) reads:
(a) The clerk of court shall collect and transmit the consumer protection surcharges imposed under ch. 814 to the county treasurer under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration under s. 59.25 (3) (f) 2.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 100.261 (3) (b) reads:
(b) The secretary of administration shall deposit the consumer protection surcharges imposed under ch. 814 in the general fund and shall credit them to the appropriation account under s. 20.115 (1) (jb), subject to the limit under par. (c).
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 102.85 (4) (c) reads:
(c) If any deposit is made for an offense to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the uninsured employer surcharge under this section. If the deposit is forfeited, the amount of the uninsured employer surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the uninsured employer surcharge shall also be returned.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 102.85 (4) (d) reads:
(d) The clerk of the court shall collect and transmit to the county treasurer the uninsured employer surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit the amount of the uninsured employer surcharge, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).
326,69
Section
69. 126.60 (title) of the statutes is amended to read:
126.60 (title) Contribution
Contributing vegetable contractors; fund assessments.
326,70
Section
70. 134.66 (1) (h) of the statutes is amended to read:
134.66 (1) (h) "School" has the meaning given in s. 118.257 (1) (c) (d).
Note: Corrects cross-reference. The definition of "school" is at s. 118.257 (1) (d).
145.245 (7) (b) Except as provided in par. (e), costs allowable in determining grant funding under this section may not exceed the costs of rehabilitating or replacing a private sewage system by the least costly method
methods, except that a holding tank may not be used as the measure of the least costly method for rehabilitating or replacing a private sewage system other than a holding tank.
Note: The letter "s" was dropped by
2003 Wis. Act 169 without strikes or underscores. No change was intended.
Note: There is no conflict of substance. As merged by the revisor s. 165.755 (1) (a) reads:
(a) Except as provided in par. (b), a court shall impose under ch. 814 a crime laboratories and drug law enforcement surcharge of $7 if the court imposes a sentence, places a person on probation, or imposes a forfeiture for a violation of state law or for a violation of a municipal or county ordinance.
Note: There is no conflict of substance. As merged by the revisor s. 165.755 (1) (b) reads:
(b) A court may not impose the crime laboratories and drug law enforcement surcharge under par. (a) for a violation of s. 101.123 (2) (a), (am) 1., (ar), (bm), or (br) or (5) (b), for a first violation of s. 23.33 (4c) (a) 2., 30.681 (1) (b) 1., 346.63 (1) (b), or 350.101 (1) (b), if the person who committed the violation had a blood alcohol concentration of 0.08 or more but less than 0.1 at the time of the violation, or for a violation of a state law or municipal or county ordinance involving a nonmoving traffic violation or a safety belt use violation under s. 347.48 (2m).
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (5) reads:
(5) If any deposit of bail is made for a noncriminal offense to which sub. (1) (a) applies, the person making the deposit shall also deposit a sufficient amount to include the surcharge under sub. (1) (a) for forfeited bail. If bail is forfeited, the amount of the surcharge under sub. (1) (a) shall be transmitted monthly to the secretary of administration under this section. If bail is returned, the surcharge shall also be returned.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (6) reads:
(6) If an inmate in a state prison or a person sentenced to a state prison has not paid the crime laboratories and drug law enforcement surcharge under sub. (1) (a), the department shall assess and collect the amount owed from the inmate's wages or other moneys. Any amount collected shall be transmitted to the secretary of administration.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 165.755 (7) reads:
(7) All moneys collected from crime laboratories and drug law enforcement surcharges under this section shall be deposited by the secretary of administration and used as specified in s. 20.455 (2) (kd) and (Lm).
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 167.31 (5) (c) reads:
(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the weapons surcharge under this subsection. If the deposit is forfeited, the amount of the weapons surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the amount of the weapons surcharge shall also be returned.
167.31 (5) (d) The clerk of the circuit court shall collect and transmit to the county treasurer the weapons surcharge as required under s. 59.40 (2) (m). The county treasurer shall then pay the state treasurer secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit all amounts received under this paragraph in the conservation fund to be appropriated under s. 20.370 (3) (mu).
Note: 2003 Wis. Act 33 changed "state treasurer" to "secretary of administration" in the second sentence, but not in the first.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (1) (c) reads:
(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the natural resources surcharge shall also be returned.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (1) (d) reads:
(d) The clerk of the court shall collect and transmit to the county treasurer the natural resources surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit the amount of the natural resources surcharge in the conservation fund.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (2) (c) reads:
(c) If any deposit is made for an offense to which this subsection applies, the person making the deposit shall also deposit a sufficient amount to include the natural resources restitution surcharge under this subsection. If the deposit is forfeited, the amount of the natural resources restitution surcharge shall be transmitted to the secretary of administration under par. (d). If the deposit is returned, the natural resources restitution surcharge shall also be returned.
Note: There is no conflict of substance. As merged by the revisor, effective 7-1-04, s. 169.46 (2) (d) reads:
(d) The clerk of the court shall collect and transmit to the county treasurer the natural resources restitution surcharge and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration as provided in s. 59.25 (3) (f) 2. The secretary of administration shall deposit the amount of the natural resources restitution surcharge in the conservation fund.
186.45 (3) Requirements. (intro.) A non-Wisconsin credit union that opens an office and conducts business as a credit union in this state shall do all of the following:
Note: Inserts missing word.
196.027 (1) (d) 1. The construction, installation, or otherwise putting into place of environmental control equipment in connection with an energy utility plant that, before March 30, 2004, has been used to provide service to customers.
Note: Inserts missing word.
218.0116 (1) (v) Being a manufacturer, importer, or distributor who fails or refuses to offer for sale to its same line make franchised dealers all models manufactured or distributed for the line make. The offer for sale may be subject to the manufacturer's, importer's, or distributor's plan or system for the allocation, scheduling, and delivery of such models that complies with the requirements of s. 218.0123. However, the failure to deliver any such motor vehicle shall not be considered a violation of this paragraph if the failure is due to a lack of manufacturing capacity, a strike or labor difficulty, a shortage or
of materials, a freight embargo, or other cause beyond the control of the manufacture, importer, or distributor. This paragraph does not prohibit reasonable requirements being imposed on dealers for the sale, marketing, or servicing of particular models.
Note: Inserts correct word.
222.0403 (4) (a) Definition. In this subsection, "local governmental unit" has the meaning given in s. 22.01 16.97 (7).
Note: Corrects cross-reference. Section 22.01 (7) was renumbered to s. 16.97 (7) by
2003 Wis. Act 33.
222.0403 (8) (a) Liabilities secured by certain short-term federal obligations. A liability that is secured by not less than a like amount of direct obligations of the United States which that will mature not more than 18 months after the date on which such liabilities to the universal bank are entered into.
Note: Corrects grammar.
326,88
Section
88. 230.08 (2) (c) of the statutes is amended to read:
230.08 (2) (c) The director, associate director and state historian of the historical society; and, with the approval of the board of curators and the administrator, such number of specialists as are required by the society for specific research, writing, collecting or editing projects which for a limited period of time not to exceed 2 years, renewable at the discretion of the board of curators and the administrator for an additional 2-year period, require persons with particular training or experience in a specialized phase or field of history, historical research, writing, collecting or editing, and any persons whose entire salary is paid from funds reappropriated to the society by s. 20.245 (1) (g) (r) where competitive examination is impractical.
Note: Corrects cross-reference.
2003 Wis. Act 91 renumbered s. 20.245 (1) (g) to s. 20. 245 (1) (r).
