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:
71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the state treasurer secretary of administration from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.
SECTION 137. 72.24 of the statutes is amended to read:
72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the state treasurer secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.
SECTION 138. 73.03 (6) of the statutes is amended to read:
73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village, or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village, or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office of the department secretary of administration and state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages, and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village, or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10% per year from the date such statements were certified by the department, as other special charges are certified and collected.
SECTION 139. 73.10 (6) of the statutes is amended to read:
73.10 (6) The department may establish a scale of charges for audits, inspections, and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county, or other local public body, board, commission, department, or agency a statement of such charges. Duplicates of the statements shall be filed in the offices office of the state treasurer secretary of administration. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties, and other local public bodies, boards, commissions, departments, or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.
SECTION 140. 74.25 (1) (a) 5. of the statutes is amended to read:
74.25 (1) (a) 5. Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.
SECTION 141. 74.27 of the statutes is amended to read:
74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.
SECTION 142. 74.30 (1) (e) of the statutes is amended to read:
74.30 (1) (e) Pay to the state treasurer secretary of administration all collections of occupational taxes on mink farms, 30% of collections of occupational taxes on iron ore concentrates, and 10% of collections of occupational taxes on coal docks.
SECTION 143. 74.30 (1m) of the statutes is amended to read:
74.30 (1m) MARCH SETTLEMENT BETWEEN COUNTIES AND THE STATE. On or before March 15, the county treasurer shall send to the state treasurer secretary of administration the state's proportionate shares of taxes under sub. (1) (i) and (j).
SECTION 144. 76.13 (2) of the statutes is amended to read:
76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane County circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12% per year and at 1.5% per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.
SECTION 145. 76.13 (3) of the statutes is amended to read:
76.13 (3) If the Dane County circuit court, after such roll is delivered to the state treasurer secretary of administration, increases or decreases the assessment of any company, the department shall immediately redetermine the tax of the company on the basis of the revised assessment, and shall certify and deliver the revised assessment to the state treasurer secretary of administration as a revision of the tax roll. If the amount of tax upon the assessment as determined by the court is less than the amount paid by the company, the excess shall be refunded secretary of administration shall refund the excess to the company with interest at the rate of 9% per year upon the certification of the redetermined tax and for that purpose the secretary of administration, upon the certification and delivery of the revised tax roll, shall draw a warrant upon the state treasurer for the amount to be so refunded. If the amount of the tax upon the assessment as determined by the court is in excess of the amount of the tax as determined by the department, interest shall be paid on the additional amount at the rate of 12% per year from the date of entry of judgment to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
SECTION 146. 76.15 (2) of the statutes is amended to read:
76.15 (2) The power to reassess the property of any company defined in s. 76.02 and the general property of the state, and to redetermine the average rate of taxation, may be exercised under sub. (1) as often as may be necessary until the amount of taxes legally due from any such company for any year under ss. 76.01 to 76.26 has been finally and definitely determined. Whenever any sum or part thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment upon the property, and the reassessment of taxes to that extent shall be deemed to be satisfied. When the tax roll on the reassessment is completed and delivered to the state treasurer secretary of administration, the department shall immediately notify by certified mail each of the several companies taxed to pay the amount of the taxes extended on the tax roll within 30 days.
SECTION 147. 76.22 (3) of the statutes is amended to read:
76.22 (3) The state treasurer secretary of administration for and in the name of the state may bid at the sale and the state may become the purchaser of the property of any such company under a judgment for its sale for taxes, interest, and costs.
SECTION 148. 76.24 (1) of the statutes is amended to read:
76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the state treasurer secretary of administration and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.
SECTION 149. 76.28 (4) (b) of the statutes is amended to read:
76.28 (4) (b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the state treasurer secretary of administration shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9% from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.
SECTION 150. 76.39 (4) (d) of the statutes is amended to read:
76.39 (4) (d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the state treasurer secretary of administration shall pay the amount, together with interest at the rate of 9% per year from the date payment was made. All additional taxes shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.
SECTION 151. 76.48 (3) of the statutes is amended to read:
76.48 (3) On or before May 1 in each year, the department of revenue shall compute and assess the license fees provided for in sub. (1r) and certify the amounts due to the state treasurer and file a duplicate thereof with the department secretary of administration. The department shall notify each electric cooperative of the amount of the license fees so assessed. The fees shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month on the amount of license fee until paid. The interest shall be collected by the department and, upon collection, forwarded to the state treasurer secretary of administration and retained by the state. The payment dates provided for in sub. (3a) shall apply.
SECTION 152. 76.48 (5) of the statutes is amended to read:
76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12% per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.
SECTION 153. 77.59 (7) of the statutes is amended to read:
77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter 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 ss. 71.89 (1) and 71.90 (2).
SECTION 154. 84.11 (4) of the statutes is amended to read:
84.11 (4) FINDING, DETERMINATION, AND ORDER. After such hearing the department shall make such investigation as it considers necessary in order to make a decision in the matter. If the department finds that the construction is necessary it shall determine the location of the project and whether the project is eligible for construction under this section. The department shall also determine the character and kind of bridge most suitable for such location and estimate separately the cost of the bridge portion and the entire project. The department shall make its finding, determination, and order, in writing, and file a certified copy thereof with the clerk of each county, city, village, and town in which any portion of the bridge project will be located and also with the secretary of state and the state treasurer secretary of administration. The determination of the location of the project made by the department and set forth in its finding, determination, and order, shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of highways made necessary for the construction of the project and for acquirement of any lands necessary for such streets or highways, relocation or construction. The estimate of cost made by the department shall be conclusive insofar as cost may determine eligibility of construction under this section.
SECTION 155. 84.12 (4) of the statutes is amended to read:
84.12 (4) FINDING, DETERMINATION, AND ORDER. If the department finds that the construction is necessary, and that provision has been made or will be made by the adjoining state or its subdivisions to bear its or their portions of the cost of the project, the department, in cooperation with the state highway department of the adjoining state, shall determine the location thereof, the character and kind of bridge and other construction most suitable at such location, estimate the cost of the project, and determine the respective portions of the estimated cost to be paid by each state and its subdivisions. In the case of projects eligible to construction under sub. (1) (a) the department shall further determine the respective portions of the cost to be paid by this state and by its subdivisions which are required to pay portions of the cost. The department, after such hearing, investigation, and negotiations, shall make its finding, determination, and order in writing and file a certified copy thereof with the clerk of each county, city, village, or town in this state in which any part of the bridge project will be located, with the secretary of state, and the state treasurer secretary of administration and with the state highway department of the adjoining state. The determination of the location set forth in the finding, determination, and order of the department shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of the highways made necessary for the construction of the project and for acquiring lands necessary for such streets or highways, relocation or construction.
SECTION 156. 85.14 (1) (b) of the statutes is amended to read:
85.14 (1) (b) Except for charges associated with a contract under par. (c), the department shall pay to the state treasurer secretary of administration the amount of charges associated with the use of credit cards under par. (a) that are assessed to the department.
SECTION 157. 85.14 (2) of the statutes is amended to read:
85.14 (2) The department shall certify to the state treasurer secretary of administration the amount of charges associated with the use of credit cards that is assessed to the department on deposits accepted under s. 345.26 (3) (a) by state traffic patrol officers and state motor vehicle inspectors, and the state treasurer secretary of administration shall pay the charges from moneys under s. 59.25 (3) (j) and (k) that are reserved for payment of the charges under s. 14.58 (21) 20.907 (5) (e) 12e.
SECTION 158. 87.07 (4) of the statutes is amended to read:
87.07 (4) BENEFITS AND COSTS DECISIVE. If the aggregate of the amounts collectible, as thus found by the department, exceeds the estimated cost of construction of the improvement, the department shall order that the work of constructing such improvement proceed. If such aggregate amount collectible is less than the estimated cost of such improvement, the department shall enter an order dismissing the petition, unless the difference between said aggregate amounts be deposited in cash with the state treasurer secretary of administration within one year. Such deposit may be made by any person or any public or private corporation. Upon the making of such deposit, the department shall enter a further order that the work of constructing the improvement proceed.
SECTION 159. 87.11 (2) of the statutes is amended to read:
87.11 (2) But should the total cost, as ascertained and certified by the flood control board after the letting of the contracts, in the manner hereinabove set forth, exceed the total amount found by the department to be collectible under s. 87.09, all contracts for the construction of the work shall be null and void. At the expiration of one year after such certification, any moneys held by the state treasurer secretary of administration on account of the project shall be refunded to the persons by whom they were paid to such treasurer the secretary of administration; and funds in the hands of the flood control board shall be refunded to the public corporation by which they were paid to such board; any funds held by any town, village, or city, having been collected by special assessments against property benefited, shall be refunded to the owners of such property; any funds raised by any public corporation by the issuance of bonds on account of such proposed improvements shall constitute a fund for the retirement or payment of such bonds; and any fund held by any public corporation, having been raised otherwise than by special assessments or bond issues, shall be available for the general purposes of such public corporation. Provided, however, that if within one year after the last mentioned certification of the flood control board there shall be deposited with the treasurer of said board a sum equal to the difference between the aggregate cost of constructing the improvement as estimated by the department and the aggregate cost thereof as determined and certified by the flood control board after the letting of the contracts, said board shall proceed to relet the contracts for the construction of the improvement and to complete the same unless the aggregate of such new contract prices, together with the department's estimate of the cost of acquiring lands and of overhead expenses and of the first 18 months' operation and maintenance, shall again exceed the amount found by the department to be collectible under s. 87.09. The deposit herein referred to may be made by any person or any public or private corporation.
SECTION 160. 87.13 of the statutes is amended to read:
87.13 Disbursements by board. All sums which shall be deposited with the state treasurer secretary of administration under s. 87.07 (4) for the construction of the improvement shall be paid by said treasurer the secretary of administration to the flood control board upon requisitions from said board. If any moneys, other than those for operation and maintenance during the first 18 months, remain unexpended in the hands of the flood control board or subject to their requisition after the completion of the construction of the improvement, and if the funds for construction of the improvement shall have been in part raised through voluntary contributions under s. 87.07 (4) or 87.11 (2), the amounts thus contributed, or such proportion thereof as the funds remaining in the hands of the board or subject to its requisition will pay, shall be returned to the persons or corporations who made such voluntary contributions, in proportion to the amounts contributed by them.
SECTION 161. 93.31 of the statutes is amended to read:
93.31 Livestock breeders association. The secretary of the Wisconsin livestock breeders association shall on and after July 1 of each year make a report to the department, signed by the president, treasurer, and secretary of the association, setting forth in detail the receipts and disbursements of the association for the preceding fiscal year in such form and detail together with such other information as the department may require. On receipt of such reports, if the department is satisfied that the business of the association has been efficiently conducted during the preceding fiscal year and in the interest of and for the promotion of the special agricultural interests of the state and for the purpose for which the association was organized and if the final statement shows that all the receipts together with the state aid have been accounted for and disbursed for the proper and necessary purposes of the association, and in accordance with the laws of the state, then the department shall file a certificate with the department secretary of administration and it shall draw its warrant and the state treasurer he or she shall pay to the treasurer of the association the amount of the appropriations made available for the association by s. 20.115 (4) (a) for the conduct of junior livestock shows and other livestock educational programs. The association may upon application to the state purchasing agent, upon such terms as he or she may require, obtain printing for the association under the state contract.
SECTION 162. 100.261 (2) of the statutes is amended to read:
100.261 (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 assessment required under this section. If the deposit is forfeited, the amount of the consumer protection assessment shall be transmitted to the state treasurer secretary of administration under sub. (3). If the deposit is returned, the consumer protection assessment shall also be returned.
SECTION 163. 100.261 (3) (a) of the statutes is amended to read:
100.261 (3) (a) The clerk of court shall collect and transmit the consumer protection assessment amounts to the county treasurer under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer secretary of administration under s. 59.25 (3) (f) 2.
SECTION 164. 100.261 (3) (b) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:
100.261 (3) (b) The state treasurer secretary of administration shall deposit the consumer protection assessment amounts imposed for a violation of ch. 98, a rule promulgated under ch. 98, or an ordinance enacted under ch. 98 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: This is reconciled s. 100.261 (3) (b). This SECTION has been affected by drafts with the following LRB numbers: LRB-0529 and LRB-1111.
SECTION 165. 101.563 (2) (a) of the statutes is amended to read:
101.563 (2) (a) Payments from calendar year 2000 dues. Notwithstanding s. 101.573 (3) (a), the department shall pay every city, village, and town that is entitled to payment under sub. (1) (a) the amount to which that city, village, or town would have been entitled to receive on or before August 1, 2001, had the city, village, or town been eligible to receive a payment on that date. The department shall calculate the amount due under this paragraph as if every city, village, and town maintaining a fire department was eligible to receive a payment on that date. By the date on which the department provides a certification or recertification to the state treasurer secretary of administration under par. (b) 1., the department shall certify to the state treasurer secretary of administration the amount to be paid to each city, village, and town under this paragraph. On or before August 1, 2002, the state treasurer secretary of administration shall pay the amount certified by the department under this paragraph to each such city, village, and town. The state treasurer secretary of administration may combine any payment due under this paragraph with any amount due to be paid on or before August 1, 2002, to the same city, village, or town under par. (b) 1.
SECTION 166. 101.563 (2) (b) 1. of the statutes is amended to read:
101.563 (2) (b) 1. 'Payments from calendar year 2001 dues.' Notwithstanding s. 101.575 101.573 (3) (a), by the 30th day following July 30, 2002, the department shall compile the fire department dues paid by all insurers under s. 601.93 and the dues paid by the state fire fund under s. 101.573 (1) and funds remaining under s. 101.573 (3) (b), subtract the total amount due to be paid under par. (a), withhold 0.5%, and certify to the state treasurer secretary of administration the proper amount to be paid from the appropriation under s. 20.143 (3) (L) to each city, village, and town entitled to a proportionate share of fire department dues as provided under sub. (1) (b) and s. 101.575. If the department has previously certified an amount to the state treasurer secretary of administration under s. 101.57 101.573 (3) (a) during calendar year 2002, the department shall recertify the amount in the manner provided under this subdivision. On or before August 1, 2002, the state treasurer secretary of administration shall pay the amounts certified or recertified by the department under this subdivision to each city, village, and town entitled to a proportionate share of fire department dues as provided under sub. (1) and s. 101.575. The state treasurer secretary of administration may combine any payment due under this subdivision with any amount due to be paid on or before August 1, 2002, to the same city, village, or town under par. (a).
SECTION 167. 101.563 (2) (b) 2. of the statutes is amended to read:
101.563 (2) (b) 2. 'Payments from dues for calendar years 2002 to 2004.' Notwithstanding s. 101.573 (3) (a) and except as otherwise provided in this subdivision, on or before May 1 in each year, the department shall compile the fire department dues paid by all insurers under s. 601.93 and the dues paid by the state fire fund under s. 101.573 (1) and funds remaining under s. 101.573 (3) (b), withhold 0.5% and certify to the state treasurer secretary of administration the proper amount to be paid from the appropriation under s. 20.143 (3) (L) to each city, village, and town entitled to a proportionate share of fire department dues as provided under sub. (1) (b) and s. 101.575. Annually, on or before August 1, the state treasurer secretary of administration shall pay the amounts certified by the department to each such city, village, and town. This paragraph applies only to payment of a proportionate share of fire department dues collected for calendar years 2002 to 2004.
SECTION 168. 101.563 (2) (b) 3. of the statutes is amended to read:
101.563 (2) (b) 3. The amounts withheld under subds. 1. and 2. shall be disbursed to correct errors of the department or the commissioner of insurance. The department shall certify to the state treasurer secretary of administration the amount that must be disbursed to correct an error and the state treasurer secretary of administration shall pay the amount to the specified city, village, or town. The balance of the amount withheld in a calendar year under subds. subd. 1. or 2., as applicable, which is not disbursed under this subdivision shall be included in the total compiled by the department under subd. 2. for the next calendar year, except that amounts withheld under subd. 2. from fire department dues collected for calendar year 2004 that are not disbursed under this subdivision shall be included in the total compiled by the department under s. 101.573 (3) (a) for the next calendar year. If errors in payments exceed the amount withheld, adjustments shall be made in the distribution for the next year.
SECTION 169. 101.573 (1) of the statutes is amended to read:
101.573 (1) The department shall include in the compilation and certification of fire department dues under sub. (3) 2% of the premiums paid to the state fire fund for the insurance of any public property, other than state property. The department shall notify the state treasurer secretary of administration of the amount certified under this subsection and the state treasurer secretary of administration shall charge the amount to the state fire fund.
SECTION 170. 101.573 (3) (a) of the statutes is amended to read:
101.573 (3) (a) On or before May 1 in each year, the department shall compile the fire department dues paid by all insurers under s. 601.93 and the dues paid by the state fire fund under sub. (1) and funds remaining under par. (b), withhold .5% and certify to the state treasurer secretary of administration the proper amount to be paid from the appropriation under s. 20.143 (3) (L) to each city, village, or town entitled to fire department dues under s. 101.575. Annually, on or before August 1, the state treasurer secretary of administration shall pay the amounts certified by the department to the cities, villages and towns eligible under s. 101.575.
SECTION 171. 101.573 (3) (b) of the statutes is amended to read:
101.573 (3) (b) The amount withheld under par. (a) shall be disbursed to correct errors of the department or the commissioner of insurance or for payments to cities, villages, or towns which are first determined to be eligible for payments under par. (a) after May 1. The department shall certify to the state treasurer secretary of administration, as near as is practical, the amount which would have been payable to the municipality if payment had been properly disbursed under par. (a) on or prior to May 1, except the amount payable to any municipality first eligible after May 1 shall be reduced by 1.5% for each month or portion of a month which expires after May 1 and prior to the eligibility determination. The state treasurer secretary of administration shall pay the amount certified to the city, village, or town. The balance of the amount withheld in a calendar year under par. (a) which is not disbursed under this paragraph shall be included in the total compiled by the department under par. (a) for the next calendar year. If errors in payments exceed the amount set aside for error payments, adjustments shall be made in the distribution for the next year.
SECTION 172. 101.573 (4) of the statutes is amended to read:
101.573 (4) The department shall transmit to the treasurer of each city, village, and town entitled to fire department dues, a statement of the amount of dues payable to it, and the commissioner of insurance shall furnish to the state treasurer secretary of administration, upon request, a list of the insurers paying dues under s. 601.93 and the amount paid by each.
SECTION 173. 102.28 (7) (a) of the statutes is amended to read:
102.28 (7) (a) If an employer who is currently or was formerly exempted by written order of the department under sub. (2) is unable to pay an award, judgment is rendered in accordance with s. 102.20 against that employer, and execution is levied and returned unsatisfied in whole or in part, payments for the employer's liability shall be made from the fund established under sub. (8). If a currently or formerly exempted employer files for bankruptcy and not less than 60 days after that filing the department has reason to believe that compensation payments due are not being paid, the department in its discretion may make payment for the employer's liability from the fund established under sub. (8). The state treasurer secretary of administration shall proceed to recover such payments from the employer or the employer's receiver or trustee in bankruptcy, and may commence an action or proceeding or file a claim therefor. The attorney general shall appear on behalf of the state treasurer secretary of administration in any such action or proceeding. All moneys recovered in any such action or proceeding shall be paid into the fund established under sub. (8).
SECTION 174. 102.63 of the statutes is amended to read:
102.63 Refunds by state. Whenever the department shall certify to the state treasurer secretary of administration that excess payment has been made under s. 102.59 or under s. 102.49 (5) either because of mistake or otherwise, the state treasurer secretary of administration shall within 5 days after receipt of such certificate draw an order against the fund in the state treasury into which such excess was paid, reimbursing such payor of such excess payment, together with interest actually earned thereon if the excess payment has been on deposit for at least 6 months.
SECTION 175. 102.85 (4) (c) of the statutes is amended to read:
102.85 (4) (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 assessment prescribed in this section. If the deposit is forfeited, the amount of the uninsured employer assessment shall be transmitted to the state treasurer secretary of administration under par. (d). If the deposit is returned, the uninsured employer assessment shall also be returned.
SECTION 176. 102.85 (4) (d) of the statutes is amended to read:
102.85 (4) (d) The clerk of the court shall collect and transmit to the county treasurer the uninsured employer assessment and other amounts required under s. 59.40 (2) (m). The county treasurer shall then make payment to the state treasurer secretary of administration as provided in s. 59.25 (3) (f) 2. The state treasurer secretary of administration shall deposit the amount of the uninsured employer assessment, together with any interest thereon, in the uninsured employers fund as provided in s. 102.80 (1).
