38.36 (6) The district board may file a claim with the department of public instruction for reimbursement for reasonable expenses incurred, excluding capital equipment costs, but not to exceed 15% of the cost of the meal or 50 cents per meal, whichever is less. Any cost in excess of the lesser amount may be charged to participants. If the department of public instruction approves the claim, it shall certify that payment is due and the state treasurer secretary of administration shall pay the claim from the appropriation under s. 20.255 (2) (cn).
SECTION 93. 40.04 (3) (c) of the statutes is amended to read:
40.04 (3) (c) The department shall advise the investment board and the state treasurer secretary of administration as to the limitations on the amounts of cash to be invested from investment trusts under this subsection in order to maintain the cash balances deemed advisable to meet current annuity, benefit and expense requirements.
SECTION 94. 43.70 (3) of the statutes is amended to read:
43.70 (3) Immediately upon making such apportionment, the state superintendent shall certify to the department of administration the estimated amount that each school district is entitled to receive under this section and shall notify each school district administrator of the estimated amount so certified for his or her school district. The department of administration shall issue its warrants upon which the state treasurer shall distribute each school district's aid entitlement in one payment on or before May 1. The amount paid to each school district shall be based upon the amount in the appropriation account under s. 20.255 (2) (s) on April 15. All moneys distributed under this section shall be expended for the purchase of instructional materials from the state historical society for use in teaching Wisconsin history and for the purchase of library books and other instructional materials for school libraries, but not for public library facilities operated by school districts under s. 43.52, in accordance with rules promulgated by the state superintendent. Appropriate records of such purchases shall be kept and necessary reports thereon shall be made to the state superintendent.
SECTION 95. 45.37 (11) of the statutes is amended to read:
45.37 (11) DISPOSITION OF PROPERTY DESCENDING TO STATE. If a member dies without a relative that is entitled to an interest in the property of the member under the rules of intestate succession and without leaving a will the existence of which is made known to the commandant of the home within 60 days of the member's death, the member's property shall be converted to cash and turned over by the commandant of the home to the state treasurer secretary of administration to be paid into the appropriation under s. 20.485 (1) (h), without administration. The amount is subject to refund within 6 years to the estate of a veteran if it is subsequently discovered that the veteran left a will or a relative that is entitled to an interest in the property of the member under the rules of intestate succession or to any creditor of the veteran who establishes right to the fund or property or any portion thereof. The department, upon being satisfied that a claim out of such funds or property is legal and valid, shall pay the same out of such funds or property, except that payment of claims for a member's funeral and burial expenses may not exceed a total of $1,500 including any amount allowed by the United States for the member's funeral and burial and the right for burial and interment provided in sub. (15) (a).
SECTION 96. 46.973 (3) of the statutes is amended to read:
46.973 (3) The department may accept, receive, administer, and expend any money, material, or other gifts or grants of any description for purposes related to those set forth in this section. Moneys and grants received under this section shall be deposited with the state treasurer secretary of administration and shall be credited to the department under s. 20.435 (2) (i) and expended by the department or the state council on alcohol and other drug abuse for the purposes specified.
SECTION 97. 48.275 (2) (d) of the statutes is amended to read:
48.275 (2) (d) 1. In a county having a population of less than 500,000, reimbursement payments shall be made to the clerk of courts of the county where the proceedings took place. Each payment shall be transmitted to the county treasurer, who shall deposit 25% of the amount paid for state-provided counsel in the county treasury and transmit the remainder to the state treasurer secretary of administration. Payments transmitted to the state treasurer secretary of administration shall be deposited in the general fund and credited to the appropriation account under s. 20.550 (1) (L). The county treasurer shall deposit 100% of the amount paid for county-provided counsel in the county treasury.
2. In a county having a population of 500,000 or more, reimbursement payments shall be made to the clerk of courts of the county where the proceedings took place. Each payment shall be transmitted to the state treasurer secretary of administration, who shall deposit the amount paid in the general fund and credit 25% of the amount paid to the appropriation account under s. 20.435 (3) (gx) and the remainder to the appropriation account under s. 20.550 (1) (L).
SECTION 98. 48.715 (3) (a) 3. of the statutes is amended to read:
48.715 (3) (a) 3. A person against whom the department has assessed a forfeiture shall pay that forfeiture to the department within 10 days after receipt of notice of the assessment or, if that person contests that assessment under s. 48.72, within 10 days after receipt of the final decision after exhaustion of administrative review or, if that person petitions for judicial review under ch. 227, within 10 days after receipt of the final decision after exhaustion of judicial review. The department shall remit all forfeitures paid under this subdivision to the state treasurer secretary of administration for deposit in the school fund.
SECTION 99. 49.19 (3) (b) of the statutes is amended to read:
49.19 (3) (b) If the county department under s. 46.215 or 46.22 finds a person eligible for aid under this section, that county department shall, on a form to be prescribed by the department, direct the payment of such aid by order upon the state treasurer secretary of administration. Payment of aid shall be made monthly, based on a calendar month or fiscal month as defined by the department; except that the director of the county department may, in his or her discretion for the purpose of protecting the public, direct that the monthly allowance be paid in accordance with sub. (5) (c).
SECTION 100. 49.19 (14) (b) of the statutes is amended to read:
49.19 (14) (b) If the state treasurer secretary of administration is unable to issue a replacement check or draft requested under par. (a) because the original has been paid, the department shall promptly authorize the issuance of a replacement check or draft. If the state treasurer secretary of administration recovers the amount of the original check or draft that amount shall be returned to the department. If the state treasurer secretary of administration is unable to obtain recovery, the department may pursue recovery.
SECTION 101. 49.498 (16) (g) of the statutes is amended to read:
49.498 (16) (g) All forfeitures, penalty assessments, and interest, if any, shall be paid to the department within 10 days of receipt of notice of assessment or, if the forfeiture, penalty assessment, and interest, if any, are contested under par. (f), within 10 days of receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under sub. (19) (b). The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund. The department shall deposit all penalty assessments and interest in the appropriation under s. 20.435 (6) (g).
SECTION 102. 49.687 (3) (a) of the statutes is amended to read:
49.687 (3) (a) That, as a condition of coverage for prescription drugs of a manufacturer under s. 49.68, 49.683, or 49.685, the manufacturer shall make rebate payments for each prescription drug of the manufacturer that is prescribed for and purchased by persons who meet eligibility criteria under s. 49.68, 49.683, or 49.685, to the state treasurer secretary of administration to be credited to the appropriation under s. 20.435 (4) (je), each calendar quarter or according to a schedule established by the department.
SECTION 103. 49.688 (6) (a) of the statutes is amended to read:
49.688 (6) (a) That, except as provided in sub. (7) (b), the manufacturer shall make rebate payments for each prescription drug of the manufacturer that is prescribed for and purchased by persons who meet criteria under sub. (2) (a) and persons who meet criteria under sub. (2) (b) and have paid the deductible under sub. (3) (b) 2. a., to the state treasurer secretary of administration to be credited to the appropriation account under s. 20.435 (4) (j), each calendar quarter or according to a schedule established by the department.
SECTION 104. 50.03 (5g) (c) 1. c. of the statutes is amended to read:
50.03 (5g) (c) 1. c. All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under par. (f), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under s. 50.03 (11). The department shall remit all forfeitures paid under this subdivision to the state treasurer secretary of administration for deposit in the school fund.
SECTION 105. 50.034 (8) (d) of the statutes is amended to read:
50.034 (8) (d) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under par. (c), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order. The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund.
SECTION 106. 50.035 (11) (d) of the statutes is amended to read:
50.035 (11) (d) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under par. (c), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order. The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund.
SECTION 107. 50.04 (5) (f) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:
50.04 (5) (f) Forfeitures and forfeiture surcharges paid within 10 days. All forfeitures and forfeiture surcharges shall be paid to the department within 10 days of receipt of notice of assessment or, if the forfeiture is contested under par. (e), within 10 days of receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under s. 50.03 (11). The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund and shall credit all forfeiture surcharges to the appropriation account under s. 20.435 (6) (jm).
****NOTE: This is reconciled s. 50.04 (5) (f). This SECTION has been affected by drafts with the following LRB numbers: LRB-0529 and LRB-0203.
SECTION 108. 50.38 (4) of the statutes is amended to read:
50.38 (4) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under sub. (3), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order. The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund.
SECTION 109. 50.55 (1) (e) of the statutes is amended to read:
50.55 (1) (e) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under par. (d), within 10 days after receipt of the final decision, unless the final decision is appealed and the decision is in favor of the appellant. The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund.
SECTION 110. 50.98 (5) of the statutes is amended to read:
50.98 (5) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under sub. (4), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under the same terms and conditions as found in s. 50.03 (11). The department shall remit all forfeitures paid to the state treasurer secretary of administration for deposit in the school fund.
SECTION 111. 59.25 (3) (f) 1. of the statutes is amended to read:
59.25 (3) (f) 1. Except as provided in subd. 2., transmit to the state treasurer secretary of administration at the time required by law to pay the state taxes a particular statement, certified by the county treasurer's personal signature affixed or attached thereto, of all moneys received by him or her during the preceding year and which are payable to the state treasurer secretary of administration for licenses, fines, penalties, or on any other account, and at the same time pay to the state treasurer secretary of administration the amount thereof after deducting the legal fees.
SECTION 112. 59.25 (3) (f) 2. of the statutes is amended to read:
59.25 (3) (f) 2. For all court imposed fines and forfeitures required by law to be deposited in the state treasury, the amounts required by s. 757.05 for the penalty assessment surcharge, the amounts required by s. 165.755 for the crime laboratories and drug law enforcement assessment, the amounts required by s. 167.31 (5) for the weapons assessment, the amounts required by s. 973.045 for the crime victim and witness assistance surcharge, the amounts required by s. 938.34 (8d) for the delinquency victim and witness assistance surcharge, the amounts required by s. 973.046 for the deoxyribonucleic acid analysis surcharge, the amounts required by s. 961.41 (5) for the drug abuse program improvement surcharge, the amounts required by s. 100.261 for the consumer protection assessment, the amounts authorized by s. 971.37 (1m) (c) 1. or required by s. 973.055 (1) for the domestic abuse assessment, the amounts required by s. 253.06 (4) (c) for the enforcement assessment under the supplemental food program for women, infants and children, the amounts required by s. 349.04 for the truck driver education assessment, the amounts required by ss. 346.177, 346.495 and 346.65 (4r) for the railroad crossing improvement assessment, the amounts required by s. 346.655 (2) (a) and (b) for the driver improvement surcharge, the amounts required by s. 102.85 (4) for the uninsured employer assessment, the amounts required by s. 299.93 for the environmental assessment, the amounts required by s. 29.983 for the wild animal protection assessment, the amounts required by ss. 29.987 and 169.46 (1) for the natural resources assessment surcharge, the amounts required by s. 29.985 for the fishing shelter removal assessment, the amounts required by s. 350.115 for the snowmobile registration restitution payment, and the amounts required by ss. 29.989 and 169.46 (2) for natural resources restitution payments, transmit to the state treasurer secretary of administration a statement of all moneys required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month, certified by the county treasurer's personal signature affixed or attached thereto, and at the same time pay to the state treasurer secretary of administration the amount thereof.
SECTION 113. 59.25 (3) (k) of the statutes is amended to read:
59.25 (3) (k) Forward 40% of the state forfeitures, fines, and penalties under ch. 348 to the state treasurer secretary of administration for deposit in the transportation fund under s. 25.40 (1) (ig).
SECTION 114. 59.25 (3) (L) of the statutes is amended to read:
59.25 (3) (L) Forward all money received under s. 66.0114 (3) (c) to the state treasurer secretary of administration for deposit in the transportation fund under s. 25.40 (1) (ig).
SECTION 115. 59.25 (3) (m) of the statutes is amended to read:
59.25 (3) (m) Forward 50% of the fees received under s. 351.07 (1g) to the state treasurer secretary of administration for deposit in the transportation fund under s. 25.40 (1) (im).
SECTION 116. 59.25 (3) (p) of the statutes is amended to read:
59.25 (3) (p) Pay to the state treasurer secretary of administration on his or her order the state percentage of fees received from the clerk of the circuit court under s. 59.40 (2) (m) and if any such moneys remain in his or her hands when he or she is required to pay the state percentage of fees, pay such moneys therewith to the state treasurer secretary of administration.
SECTION 117. 59.40 (2) (m) of the statutes is amended to read:
59.40 (2) (m) Pay monthly to the treasurer secretary of administration for the use of the state the state's percentage of the fees required to be paid on each civil action, criminal action, and special proceeding filed during the preceding month and pay monthly to the treasurer secretary of administration for the use of the state the percentage of court imposed fines and forfeitures required by law to be deposited in the state treasury, the amounts required by s. 757.05 for the penalty assessment surcharge, the amounts required by s. 165.755 for the crime laboratories and drug law enforcement assessment, the amounts required by s. 167.31 (5) for the weapons assessment, the amounts required by s. 973.045 for the crime victim and witness assistance surcharge, the amounts required by s. 938.34 (8d) for the delinquency victim and witness assistance surcharge, the amounts required by s. 973.046 for the deoxyribonucleic acid analysis surcharge, the amounts required by s. 961.41 (5) for the drug abuse program improvement surcharge, the amounts required by s. 100.261 for the consumer protection assessment, the amounts authorized by s. 971.37 (1m) (c) 1. or required by s. 973.055 for the domestic abuse assessment surcharge, the amounts required by s. 253.06 (4) (c) for the enforcement assessment under the supplemental food program for women, infants, and children, the amounts required by s. 349.04 for the truck driver education assessment, the amounts required by ss. 346.177, 346.495, and 346.65 (4r) for the railroad crossing improvement assessment, the amounts required by s. 346.655 for the driver improvement surcharge, the amounts required by s. 102.85 (4) for the uninsured employer assessment, the amounts required by s. 299.93 for the environmental assessment, the amounts required under s. 29.983 for the wild animal protection assessment, the amounts required under ss. 29.987 (1) (d) and 169.46 (1) (d) for the natural resources assessment surcharge, the amounts required by s. 29.985 for the fishing shelter removal assessment, the amounts required by s. 350.115 for the snowmobile registration restitution payment, and the amounts required under ss. 29.989 (1) (d) and 169.46 (2) (d) for the natural resources restitution payments. The payments shall be made by the 15th day of the month following receipt thereof.
SECTION 118. 66.0114 (1) (bm) of the statutes is amended to read:
66.0114 (1) (bm) The official receiving the penalties shall remit all moneys collected to the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district in whose behalf the sum was paid, except that all jail assessments shall be remitted to the county treasurer, within 20 days after its receipt by the official. If timely remittance is not made, the treasurer may collect the payment of the officer by action, in the name of the office, and upon the official bond of the officer, with interest at the rate of 12% per year from the date on which it was due. In the case of the penalty assessment imposed by s. 757.05, the crime laboratories and drug law enforcement assessment imposed by s. 165.755, the driver improvement surcharge imposed by s. 346.655 (1), the truck driver education assessment imposed by s. 349.04, any applicable consumer protection assessment imposed by s. 100.261, and any applicable domestic abuse assessment imposed by s. 973.055 (1), the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall remit to the state treasurer secretary of administration the amount required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month. The governing body of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall by ordinance designate the official to receive the penalties and the terms under which the official qualifies.
SECTION 119. 66.0114 (3) (c) of the statutes is amended to read:
66.0114 (3) (c) The entire amount in excess of $150 of any forfeiture imposed for the violation of any traffic regulation in conformity with ch. 348 shall be transmitted to the county treasurer if the violation occurred on an interstate highway, a state trunk highway, or a highway over which the local highway authority does not have primary maintenance responsibility. The county treasurer shall then make payment to the state treasurer secretary of administration as provided in s. 59.25 (3) (L).
SECTION 120. 66.0517 (3) (b) 1. of the statutes is amended to read:
66.0517 (3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall receive compensation for the destruction of noxious weeds as determined by the town board, village board, or city council upon presenting to the proper treasurer the account for noxious weed destruction, verified by oath and approved by the appointing officer. The account shall specify by separate items the amount chargeable to each piece of land, describing the land, and shall, after being paid by the treasurer, be filed with the town, village, or city clerk. The clerk shall enter the amount chargeable to each tract of land in the next tax roll in a column headed "For the Destruction of Weeds", as a tax on the lands upon which the weeds were destroyed. The tax shall be collected under ch. 74, except in case of lands which are exempt from taxation, railroad lands, or other lands for which taxes are not collected under ch. 74. A delinquent tax may be collected as is a delinquent real property tax under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case of railroad lands or other lands for which taxes are not collected under ch. 74, the amount chargeable against these lands shall be certified by the town, village, or city clerk to the state treasurer secretary of administration who shall add the amount designated to the sum due from the company owning, occupying, or controlling the lands specified. The state treasurer secretary of administration shall collect the amount chargeable as prescribed in subch. I of ch. 76 and return the amount collected to the town, city, or village from which the certification was received.
SECTION 121. 69.22 (1) (c) of the statutes is amended to read:
69.22 (1) (c) Twelve dollars for issuing an uncertified copy of a birth certificate or a certified copy of a birth certificate, $7 of which shall be forwarded to the state treasurer secretary of administration as provided in sub. (1m) and credited to the appropriations under s. 20.433 (1) (g) and (h); and $3 for issuing any additional certified or uncertified copy of the same birth certificate issued at the same time.
SECTION 122. 69.22 (1m) of the statutes is amended to read:
69.22 (1m) The state registrar and any local registrar acting under this subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c) is charged that is issued during a calendar quarter, forward to the state treasurer secretary of administration for deposit in the appropriations under s. 20.433 (1) (g) and (h) the amounts specified in sub. (1) (c) by the 15th day of the first month following the end of the calendar quarter.
SECTION 123. 70.385 of the statutes is amended to read:
70.385 Collection of the tax. All taxes as evidenced by the report under s. 70.38 (1) are due and payable to the department on or before June 15, and shall be deposited by the department with the state treasurer secretary of administration.
SECTION 124. 70.39 (4) (b) of the statutes is amended to read:
70.39 (4) (b) The clerk of circuit court shall enter the warrant as a delinquent income or franchise tax warrant as required under s. 806.11. The clerk of circuit court shall accept, file, and enter the warrant without prepayment of any fee, but shall submit a statement of the proper fees within 30 days to the department of revenue. The fees shall be paid by the state treasurer upon Upon audit by the department of administration on the certificate of the secretary of revenue, the secretary of administration shall pay the fees and the fees shall be charged to the proper appropriation for the department of revenue.
SECTION 125. 71.10 (5) (h) (intro.) of the statutes is amended to read:
71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:
SECTION 126. 71.10 (5e) (h) (intro.) of the statutes is amended to read:
71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229, and the department of administration and the state treasurer:
SECTION 127. 71.30 (10) (h) (intro.) of the statutes is amended to read:
71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:
SECTION 128. 71.74 (13) (a) of the statutes is amended to read:
71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the state treasurer secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the treasurer secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the treasurer secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the state treasurer secretary of administration in the treasurer's secretary's next settlement with the county and local treasurer.
SECTION 129. 71.74 (13) (b) of the statutes is amended to read:
71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the treasurer thereof secretary of administration for the recovery, refund, or credit of any income or surtaxes; except in case the state treasurer secretary of administration shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the treasurer secretary of administration so neglecting or refusing to refund such overpayment, without filing a claim for refund with such treasurer the secretary of administration, provided that such action shall be commenced within one year after the certification of such overpayment.
SECTION 130. 71.74 (14) of the statutes is amended to read:
71.74 (14) ADDITIONAL REMEDY TO COLLECT TAX. The department may also proceed under s. 71.91 (5) for the collection of any additional assessment of income or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and before the same shall have become delinquent, when it has reasonable grounds to believe that the collection of such additional assessment will be jeopardized by delay. In such cases notice of the intention to so proceed shall be given by registered mail to the taxpayer, and the warrant of the department shall not issue if the taxpayer within 10 days after such notice furnishes a bond in such amount, not exceeding double the amount of the tax, and with such sureties as the department shall approve, conditioned upon the payment of so much of the additional taxes as shall finally be determined to be due, together with interest thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under s. 71.90 (2).
SECTION 131. 71.80 (1) (e) of the statutes is amended to read:
71.80 (1) (e) Representatives of the department directed by it to accept payment of income or franchise taxes shall file bonds with the state treasurer secretary of administration in such amount and with such sureties as the state treasurer shall direct and approve.
SECTION 132. 71.80 (16) (b) of the statutes is amended to read:
71.80 (16) (b) A construction contractor required to file a surety bond under par. (a) may, in lieu of such requirement, but subject to approval by the department, deposit with the state treasurer secretary of administration an amount of cash equal to the face of the bond that would otherwise be required. If an offer to deposit is made, the department shall issue a certificate to the state treasurer secretary of administration authorizing said treasurer secretary to accept payment of such moneys and to give his or her receipt therefor. A copy of such certificate shall be mailed to the contractor who shall, within the time fixed by the department, pay such amount to said treasurer the secretary of administration. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. Upon final determination by the department of such contractor's liability for state income or franchise taxes, required unemployment insurance contributions, sales and use taxes, and income taxes withheld from wages of employees, interest and penalties, by reason of such contract or contracts, the department shall certify to the state treasurer secretary of administration the amount of taxes, penalties, and interest as finally determined, shall instruct the treasurer secretary of administration as to the proper distribution of such amount, and shall state the amount, if any, to be refunded to such contractor. The state treasurer secretary of administration shall make the payments directed by such certificate within 30 days after receipt thereof. Amounts refunded to the contractor shall be without interest.
SECTION 133. 71.80 (17) of the statutes is amended to read:
71.80 (17) TAX RECEIPTS TRANSMITTED TO STATE TREASURER THE SECRETARY OF ADMINISTRATION. Within 15 days after receipt of any income or franchise tax payments, the department shall transmit the same to the state treasurer secretary of administration.
SECTION 134. 71.90 (2) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:
71.90 (2) DEPOSIT WITH THE STATE TREASURER SECRETARY OF ADMINISTRATION. At any time while the petition is pending before the office of the commissioner of tax appeals or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer secretary of administration. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer secretary of administration authorizing the treasurer secretary to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer secretary of administration within 30 days. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer secretary of administration the amount of the taxes as finally determined and direct the state treasurer secretary of administration to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer secretary of administration shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer secretary of administration under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer secretary of administration which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.
****NOTE: This is reconciled s. 71.90 (2). This SECTION has been affected by drafts with the following LRB numbers: LRB-0529 and LRB-1767.
SECTION 135. 71.91 (5) (h) of the statutes is amended to read:
71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer, upon audit by the department of administration on the certificate of the secretary of revenue, by the secretary of administration and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.
SECTION 136. 71.91 (7) (e) of the statutes is amended to read:
