SB44, s. 1560 7Section 1560. 70.995 (4) of the statutes is amended to read:
SB44,680,48 70.995 (4) Whenever real property or tangible personal property is used for
9one, or some combination, of the processes mentioned in sub. (3) and also for other
10purposes, the
The department of revenue, if satisfied that there is substantial use
11in one or some combination of such processes, may assess the
shall establish
12standards and procedures for the assessment of
property under this section. For all
13purposes of this section the department of revenue shall have sole discretion for the
14determination of what is substantial use and what description of real property or
15what unit of tangible personal property shall constitute "the property" to be included
16for assessment purposes, and, in connection herewith, the department may include
17in a real property unit, real property owned by different persons. Vacant property
18designed for use in manufacturing, assembling, processing, fabricating, making or
19milling tangible property for profit may be assessed under this section or under s.
2070.32 (1), and the period of vacancy may not be the sole ground for making that
21determination. In those specific instances where a portion of a description of real
22property includes manufacturing property rented or leased and operated by a
23separate person which does not satisfy the substantial use qualification for the entire
24property, the local assessor shall assess the entire real property description and all
25personal property not exempt under s. 70.11 (27). The applicable portions of the

1standard manufacturing property report form under sub. (12) as they relate to
2manufacturing machinery and equipment shall be submitted by such person
and
3shall publish such standards and procedures in the property tax assessment manual
4provided under s. 73.03 (2a)
.
SB44, s. 1561 5Section 1561. 70.995 (5) of the statutes is amended to read:
SB44,680,156 70.995 (5) The department of revenue taxation district assessor of the taxation
7district in which the property is located
shall assess all property of manufacturing
8establishments included under subs. (1) and (2) as of the close of January 1 of each
9year, if on or before March 1 of that year the department has classified the property
10as manufacturing or the owner of the property has requested, in writing, that the
11department make such a classification and the department later does so. A change
12in ownership, location, or name of the manufacturing establishment does not
13necessitate a new request
. In assessing lands from which metalliferous minerals are
14being extracted and valued for purposes of the tax under s. 70.375, the value of the
15metalliferous mineral content of such lands shall be excluded.
SB44, s. 1562 16Section 1562. 70.995 (6) of the statutes is repealed.
SB44, s. 1563 17Section 1563. 70.995 (7) (a) of the statutes is renumbered 70.995 (7) and
18amended to read:
SB44,681,219 70.995 (7) Each manufacturing property assessed by The taxation district
20assessor shall notify
the department of revenue shall be entered of all manufacturing
21property located and assessed in the taxation district and the department shall enter
22such property
on a state manufacturing property assessment roll for each
23municipality that has manufacturing property as set forth in subs. (1) and (2).
24Notification of the individual manufacturing property assessments contained in the

1roll shall be furnished by the department to the municipal clerk
that identifies all
2such property by the municipality in which the property is located
.
SB44, s. 1564 3Section 1564. 70.995 (7) (b) of the statutes is repealed.
SB44, s. 1565 4Section 1565. 70.995 (8) (a) of the statutes is amended to read:
SB44,682,75 70.995 (8) (a) The secretary of revenue shall establish a state board of
6assessors, which shall be comprised of the members of the department of revenue
7whom the secretary designates. The state board of assessors shall investigate any
8objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
9board of assessors, after having made the investigation, shall notify the person
10assessed or the person's agent and the appropriate municipality of its determination
11by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state
12board of assessors shall make its determination on or before April 1 of the year after
13the filing. If the determination results in a refund of property taxes paid, the state
14board of assessors shall include in the determination a finding of whether the refund
15is due to false or incomplete information supplied by the person assessed. The person
16assessed or the municipality having been notified of the determination of the state
17board of assessors shall be deemed to have accepted the determination unless the
18person or municipality files a petition for review with the clerk of the office of the
19commissioner of
tax appeals commission as provided in s. 73.01 (5) and the rules of
20practice promulgated by the commission office of the commissioner of tax appeals.
21If an assessment is reduced by the state board of assessors, the municipality affected
22may file an appeal seeking review of the reduction, or may, within 30 days after the
23person assessed files a petition for review, file a cross-appeal, before the office of the
24commissioner of
tax appeals commission even though the municipality did not file
25an objection to the assessment with the board. If the board does not overrule a

1change from assessment under this section to assessment under s. 70.32 (1), the
2affected municipality may file an appeal before the tax appeals commission.
If an
3assessment is increased by the board, the person assessed may file an appeal seeking
4review of the increase, or may, within 30 days after the municipality files a petition
5for review, file a cross-appeal, before the commission office of the commissioner of
6tax appeals
even though the person did not file an objection to the assessment with
7the board.
SB44, s. 1566 8Section 1566. 70.995 (8) (b) 1. of the statutes is renumbered 70.995 (8) (b) and
9amended to read:
SB44,682,2510 70.995 (8) (b) The department of revenue taxation district in which the
11manufacturing property is located
shall annually notify each manufacturer assessed
12under this section and the municipality in which the manufacturing property is
13located
of the full value of all real and personal property owned by the manufacturer
14that is located in the taxation district. The notice shall be in writing and shall be sent
15by 1st class mail or electronic mail. In addition, the notice shall specify that
16objections to valuation, amount, or taxability must be filed with the state board of
17assessors within 60 days of issuance of the notice of assessment, that objections to
18a change from assessment under this section to assessment under s. 70.32 (1) must
19be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d)
20must be paid and that the objection is not filed until the fee is paid. A statement shall
21be attached to the assessment roll indicating that the notices required by this section
22have been mailed and failure to receive the notice does not affect the validity of the
23assessments, the resulting tax on real or personal property, the procedures of the
24office of the commissioner of tax appeals commission or of the state board of
25assessors, or the enforcement of delinquent taxes by statutory means.
SB44, s. 1567
1Section 1567. 70.995 (8) (b) 2. of the statutes is repealed.
SB44, s. 1568 2Section 1568. 70.995 (8) (c) 1. of the statutes is amended to read:
SB44,683,173 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
4from assessment under this section to assessment under s. 70.32 (1) of property shall
5be first made in writing on a form prescribed by the department of revenue that
6specifies that the objector shall set forth the reasons for the objection, the objector's
7estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
8estimate of the correct assessment. An objection shall be filed with the state board
9of assessors within the time prescribed in par. (b) 1. A $45 fee shall be paid when the
10objection is filed unless a fee has been paid in respect to the same piece of property
11and that appeal has not been finally adjudicated. The objection is not filed until the
12fee is paid. Neither the state board of assessors nor the office of the commissioner
13of
tax appeals commission may waive the requirement that objections be in writing.
14Persons who own land and improvements to that land may object to the aggregate
15value of that land and improvements to that land, but no person who owns land and
16improvements to that land may object only to the valuation of that land or only to the
17valuation of improvements to that land.
SB44, s. 1569 18Section 1569. 70.995 (8) (c) 2. of the statutes is amended to read:
SB44,683,2419 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file
20supplemental information to support the manufacturer's objection within 60 days
21from the date the objection is filed. The state board of assessors shall notify the
22municipality taxation district in which the manufacturer's property is located of
23supplemental information filed by the manufacturer under this subdivision, if the
24municipality taxation district has filed an appeal related to the objection.
SB44, s. 1570 25Section 1570. 70.995 (8) (d) of the statutes is repealed.
SB44, s. 1571
1Section 1571. 70.995 (8) (dm) of the statutes is amended to read:
SB44,684,32 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1.
3or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.
SB44, s. 1572 4Section 1572. 70.995 (8) (e) of the statutes is amended to read:
SB44,684,125 70.995 (8) (e) Upon completion of and review by the office of the commissioner
6of
tax appeals commission and receipt of the statement of assessments required
7under s. 70.53, the department of revenue shall be responsible for equating all
8full-value manufacturing property assessments entered in the manufacturing
9property assessment roll to the general level of assessment of all other property
10within the individual taxation district. Thereafter, the manufacturing property
11assessment roll shall be delivered to the municipal clerk and annexed to the
12municipal assessment roll containing all other property.
SB44, s. 1573 13Section 1573. 70.995 (9) of the statutes is amended to read:
SB44,684,1614 70.995 (9) Any aggrieved party may appeal a determination by the office of the
15commissioner of
tax appeals commission under sub. (8) to the circuit court for Dane
16County under s. 73.015.
SB44, s. 1574 17Section 1574. 70.995 (10) of the statutes is amended to read:
SB44,684,2118 70.995 (10) Municipalities, and counties with a county assessor system,
19Taxation districts shall have access to all manufacturing property for the purpose of
20making appraisals of valuation of such property and may employ appraisal
21personnel, who need not be certified under s. 70.05 (4), for such purpose.
SB44, s. 1575 22Section 1575. 70.995 (11) of the statutes is repealed.
SB44, s. 1576 23Section 1576. 70.995 (12) (a) of the statutes is amended to read:
SB44,685,2124 70.995 (12) (a) The department of revenue shall prescribe a standard
25manufacturing property report form that shall be submitted annually to the taxation

1district in which the property is located
for each real estate parcel and each personal
2property account on or before March 1 by all manufacturers whose property is
3assessed under this section. The report form shall contain all information considered
4necessary by the department and shall include, without limitation, income and
5operating statements, fixed asset schedules and a report of new construction or
6demolition. Failure to submit the report shall result in denial of any right of
7redetermination by the state board of assessors or the office of the commission of tax
8appeals commission. If any property is omitted or understated in the assessment roll
9in any of the next 5 previous years, the assessor shall enter the value of the omitted
10or understated property once for each previous year of the omission or
11understatement. The assessor shall affix a just valuation to each entry for a former
12year as it should have been assessed according to the assessor's best judgment. Taxes
13shall be apportioned and collected on the tax roll for each entry, on the basis of the
14net tax rate for the year of the omission, taking into account credits under s. 79.10.
15In the case of omitted property, interest shall be added at the rate of 0.0267% per day
16for the period of time between the date when the form is required to be submitted and
17the date when the assessor affixes the just valuation. In the case of underpayments
18determined after an objection under s. 70.995 (8) (d), interest shall be added at the
19average annual discount interest rate determined by the last auction of 6-month
20U.S. treasury bills before the objection per day for the period of time between the date
21when the tax was due and the date when it is paid.
SB44, s. 1577 22Section 1577. 70.995 (12) (b) of the statutes is amended to read:
SB44,686,223 70.995 (12) (b) The department of revenue taxation district shall allow an
24extension to April 1 of the due date for filing the report forms required under par. (a)

1if a written application for an extension, stating the reason for the request, is filed
2with the department on or before March 1.
SB44, s. 1578 3Section 1578. 70.995 (12) (c) of the statutes is amended to read:
SB44,686,164 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable
5cause, if a taxpayer fails to file any form required under par. (a) for property that the
6department of revenue was assessed during under this section in the previous year
7by the due date or by any extension of the due date that has been granted, the
8taxpayer shall pay to the department of revenue taxation district in which the
9property is located
a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05%
10of the previous year's assessment, whichever is greater, but not more than $250, if
11the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's
12assessment, whichever is greater, but not more than $750, if the form is filed more
13than 30 days late. Penalties are due 30 days after they are assessed and are
14delinquent if not paid on or before that date. The department taxation district may
15refund all or part of any penalty it assesses under this paragraph if it finds
16reasonable grounds for late filing.
SB44, s. 1579 17Section 1579. 70.995 (12r) of the statutes is amended to read:
SB44,686,2018 70.995 (12r) The department of revenue Each taxation district shall calculate
19the value of property located in the taxation district that is used in manufacturing,
20as defined in this section, and that is exempt under s. 70.11 (39) and (39m).
SB44, s. 1580 21Section 1580. 70.995 (13) of the statutes is repealed.
SB44, s. 1581 22Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:
SB44,686,2523 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September
2415, the secretary of revenue shall certify to the department of natural resources, and
25the department of administration and the state treasurer:
SB44, s. 1582
1Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:
SB44,687,42 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before
3September 15, the secretary of revenue shall certify to the district board under
4subch. IV of ch. 229, and the department of administration and the state treasurer:
SB44, s. 1583 5Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:
SB44,687,86 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, and the department of administration and the state treasurer:
SB44, s. 1584 9Section 1584. 71.74 (13) (a) of the statutes is amended to read:
SB44,687,2110 71.74 (13) (a) If the tax is increased the department shall proceed to collect the
11additional tax in the same manner as other income or franchise taxes are collected.
12If the income or franchise taxes are decreased upon direction of the department the
13state treasurer secretary of administration shall refund to the taxpayer such part of
14the overpayment as was actually paid in cash, and the certification of the
15overpayment by the department shall be sufficient authorization to the treasurer
16secretary of administration for the refunding of the overpayment. No refund of
17income or franchise tax shall be made by the treasurer secretary of administration
18unless the refund is so certified. The part of the overpayment paid to the county and
19the local taxation district shall be deducted by the state treasurer secretary of
20administration
in the treasurer's secretary's next settlement with the county and
21local treasurer.
SB44, s. 1585 22Section 1585. 71.74 (13) (b) of the statutes is amended to read:
SB44,688,723 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the
24state or the treasurer thereof secretary of administration for the recovery, refund, or
25credit of any income or surtaxes; except in case the state treasurer secretary of

1administration
shall neglect or refuse for a period of 60 days to refund any
2overpayment of any income or surtaxes certified, the taxpayer may maintain an
3action to collect the overpayment against the treasurer secretary of administration
4so neglecting or refusing to refund such overpayment, without filing a claim for
5refund with such treasurer the secretary of administration, provided that such
6action shall be commenced within one year after the certification of such
7overpayment.
SB44, s. 1586 8Section 1586. 71.74 (14) of the statutes is amended to read:
SB44,688,249 71.74 (14) Additional remedy to collect tax. The department may also
10proceed under s. 71.91 (5) for the collection of any additional assessment of income
11or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
12before the same shall have become delinquent, when it has reasonable grounds to
13believe that the collection of such additional assessment will be jeopardized by delay.
14In such cases notice of the intention to so proceed shall be given by registered mail
15to the taxpayer, and the warrant of the department shall not issue if the taxpayer
16within 10 days after such notice furnishes a bond in such amount, not exceeding
17double the amount of the tax, and with such sureties as the department shall
18approve, conditioned upon the payment of so much of the additional taxes as shall
19finally be determined to be due, together with interest thereon as provided by s. 71.82
20(1) (a). Nothing in this subsection shall affect the review of additional assessments
21provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts
22collected under this subsection shall be deposited with the state treasurer secretary
23of administration
and disbursed after final determination of the taxes as are
24amounts deposited under s. 71.90 (2).
SB44, s. 1587 25Section 1587. 71.80 (1) (e) of the statutes is amended to read:
SB44,689,4
171.80 (1) (e) Representatives of the department directed by it to accept
2payment of income or franchise taxes shall file bonds with the state treasurer
3secretary of administration in such amount and with such sureties as the state
4treasurer shall direct and approve.
SB44, s. 1588 5Section 1588. 71.80 (16) (b) of the statutes is amended to read:
SB44,689,256 71.80 (16) (b) A construction contractor required to file a surety bond under par.
7(a) may, in lieu of such requirement, but subject to approval by the department,
8deposit with the state treasurer secretary of administration an amount of cash equal
9to the face of the bond that would otherwise be required. If an offer to deposit is made,
10the department shall issue a certificate to the state treasurer secretary of
11administration
authorizing said treasurer secretary to accept payment of such
12moneys and to give his or her receipt therefor. A copy of such certificate shall be
13mailed to the contractor who shall, within the time fixed by the department, pay such
14amount to said treasurer the secretary of administration. A copy of the receipt of the
15state treasurer secretary of administration shall be filed with the department. Upon
16final determination by the department of such contractor's liability for state income
17or franchise taxes, required unemployment insurance contributions, sales and use
18taxes, and income taxes withheld from wages of employees, interest and penalties,
19by reason of such contract or contracts, the department shall certify to the state
20treasurer
secretary of administration the amount of taxes, penalties, and interest as
21finally determined, shall instruct the treasurer secretary of administration as to the
22proper distribution of such amount, and shall state the amount, if any, to be refunded
23to such contractor. The state treasurer secretary of administration shall make the
24payments directed by such certificate within 30 days after receipt thereof. Amounts
25refunded to the contractor shall be without interest.
SB44, s. 1589
1Section 1589. 71.80 (17) of the statutes is amended to read:
SB44,690,52 71.80 (17) Tax receipts transmitted to state treasurer the secretary of
3administration
. Within 15 days after receipt of any income or franchise tax
4payments, the department shall transmit the same to the state treasurer secretary
5of administration
.
SB44, s. 1590 6Section 1590. 71.82 (2) (d) of the statutes is amended to read:
SB44,690,247 71.82 (2) (d) Withholding tax. Of the amounts required to be withheld any
8amount not deposited or paid over to the department within the time required shall
9be deemed delinquent and deposit reports or withholding reports filed after the due
10date shall be deemed late. Delinquent deposits or payments shall bear interest at
11the rate of 1.5% per month from the date deposits or payments are required under
12this section until deposited or paid over to the department. The department shall
13provide by rule for reduction of interest on delinquent deposits to 12% per year in
14stated instances wherein the secretary of revenue determines reduction fair and
15equitable. In the case of a timely filed deposit or withholding report, withheld taxes
16shall become delinquent if not deposited or paid over on or before the due date of the
17report. In the case of no report filed or a report filed late, withheld taxes shall become
18delinquent if not deposited or paid over by the due date of the report. In the case of
19an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent
20if not paid on or before the first day of the calendar month following the calendar
21month in which the assessment becomes final, but if the assessment is contested
22before the office of the commissioner of tax appeals commission or in the courts, it
23shall become delinquent on the 30th day following the date on which the order or
24judgment representing final determination becomes final.
SB44, s. 1591 25Section 1591. 71.88 (2) (title) of the statutes is amended to read:
SB44,691,2
171.88 (2) (title) Appeal to the Wisconsin office of the commissioner of tax
2appeals
commission.
SB44, s. 1592 3Section 1592. 71.88 (2) (a) of the statutes is amended to read:
SB44,691,124 71.88 (2) (a) Appeal of the department's redetermination of assessments and
5claims for refund.
A person feeling aggrieved by the department's redetermination
6may appeal to the office of the commissioner of tax appeals commission by filing a
7petition with the clerk of the commission office of the commissioner of tax appeals
8as provided by law and the rules of practice promulgated by the commission office
9of the commissioner of tax appeals
. If a petition is not filed with the commission office
10of the commissioner of tax appeals
within the time provided in s. 73.01 or, except as
11provided in s. 71.75 (5), if no petition for redetermination is made within the time
12provided the assessment, refund, or denial of refund shall be final and conclusive.
SB44, s. 1593 13Section 1593. 71.88 (2) (b) of the statutes is amended to read:
SB44,691,2514 71.88 (2) (b) Appeal of department's redetermination of credits. Any person
15aggrieved by the department of revenue's redetermination of a credit under s. 71.07
16(3m) or (6), 71.28 (1) or (2m) or 71.47 (1) or (2m) or subch. VIII or IX, except when the
17denial is based upon late filing of claim for credit or is based upon a redetermination
18under s. 71.55 (8) of rent constituting property taxes accrued as at arm's length, may
19appeal the redetermination to the office of the commissioner of tax appeals
20commission by filing a petition with the commission office of the commissioner of tax
21appeals
within 60 days after the redetermination, as provided under s. 73.01 (5) with
22respect to income or franchise tax cases, and review of the commission's decision of
23the office of the commissioner of tax appeals
may be had under s. 73.015. For appeals
24brought under this paragraph, the filing fee required under s. 73.01 (5) (a) does not
25apply.
SB44, s. 1594
1Section 1594. 71.89 (1) of the statutes is amended to read:
SB44,692,52 71.89 (1) If the taxpayer requests a hearing, the additional tax or overpayment
3shall not become due and payable until after hearing and determination of the tax
4by the office of the commissioner of tax appeals commission or disposition of the
5appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25).
SB44, s. 1595 6Section 1595. 71.89 (2) of the statutes is amended to read:
SB44,692,147 71.89 (2) No person against whom an assessment of income or franchise tax has
8been made shall be allowed in any action either as plaintiff or defendant or in any
9other proceeding to question such assessment unless the requirements of ss. 71.88
10and 71.90 (1) shall first have been complied with, and unless such person shall have
11made full disclosure under oath at the hearing before the office of the commissioner
12of
tax appeals commission of any and all income that the person received. The
13requirement of full disclosure under this subsection may be waived by the
14department of revenue.
SB44, s. 1596 15Section 1596. 71.89 (3) of the statutes is amended to read:
SB44,692,1916 71.89 (3) As soon as the appellant shall have filed a petition with the office of
17the commissioner of
tax appeals commission, all collection proceedings, except
18proceedings under s. 71.74 (14), shall be stayed until final determination of the
19appeal and any review thereof.
SB44, s. 1597 20Section 1597. 71.89 (4) of the statutes is amended to read:
SB44,693,321 71.89 (4) Any person who contests an assessment before the office of the
22commissioner of
tax appeals commission or in court shall state in his or her petition
23or notice of appeal what portion if any of the tax is admitted to be legally assessable
24and correct. Within 5 days after notice by the department, the appellant shall pay
25to the department the whole amount of the admitted tax and such tax shall be

1appropriated in accordance with s. 25.20. Any such payment shall be considered an
2admission of the legality of the tax thus paid, and such tax so paid cannot be
3recovered in the pending appeal or in any other action or proceeding.
SB44, s. 1598 4Section 1598. 71.90 (2) of the statutes is amended to read:
SB44,693,245 71.90 (2) Deposit with the state treasurer. At any time while the petition is
6pending before the office of the commissioner of tax appeals commission or an appeal
7in regard to that petition is pending in a court, the taxpayer may offer to deposit the
8entire amount of the additional taxes, together with interest, with the state
9treasurer. If an offer to deposit is made, the department of revenue shall issue a
10certificate to the state treasurer authorizing the treasurer to accept payment of such
11taxes together with interest to the first day of the succeeding month and to give a
12receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the
13taxes and interest to the treasurer within 30 days. A copy of the receipt of the state
14treasurer shall be filed with the department. The department shall, upon final
15determination of the appeal, certify to the state treasurer the amount of the taxes as
16finally determined and direct the state treasurer to refund to the appellant any
17portion of such payment which has been found to have been improperly assessed,
18including interest. The state treasurer shall make the refunds directed by the
19certificate within 30 days after receipt. Taxes paid to the state treasurer under this
20subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
21to the extent of the interest accrued on the taxes prior to the first day of the month
22succeeding the application for hearing. Any portion of the amount deposited with the
23state treasurer which is refunded to the taxpayer shall bear interest at the rate of
249% per year during the time that the funds are on deposit.
SB44, s. 1599
1Section 1599 . 71.90 (2) of the statutes, as affected by 2003 Wisconsin Act ....
2(this act), is amended to read:
SB44,694,253 71.90 (2) Deposit with the state treasurer secretary of administration. At
4any time while the petition is pending before the office of the commissioner of tax
5appeals or an appeal in regard to that petition is pending in a court, the taxpayer may
6offer to deposit the entire amount of the additional taxes, together with interest, with
7the state treasurer secretary of administration. If an offer to deposit is made, the
8department of revenue shall issue a certificate to the state treasurer secretary of
9administration
authorizing the treasurer secretary to accept payment of such taxes
10together with interest to the first day of the succeeding month and to give a receipt.
11A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and
12interest to the treasurer secretary of administration within 30 days. A copy of the
13receipt of the state treasurer secretary of administration shall be filed with the
14department. The department shall, upon final determination of the appeal, certify
15to the state treasurer secretary of administration the amount of the taxes as finally
16determined and direct the state treasurer secretary of administration to refund to
17the appellant any portion of such payment which has been found to have been
18improperly assessed, including interest. The state treasurer secretary of
19administration
shall make the refunds directed by the certificate within 30 days
20after receipt. Taxes paid to the state treasurer secretary of administration under this
21subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
22to the extent of the interest accrued on the taxes prior to the first day of the month
23succeeding the application for hearing. Any portion of the amount deposited with the
24state treasurer secretary of administration which is refunded to the taxpayer shall
25bear interest at the rate of 9% per year during the time that the funds are on deposit.
SB44, s. 1600
1Section 1600. 71.91 (1) (b) of the statutes is amended to read:
SB44,695,142 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the
3department, or to the person that the department prescribes, within the time
4required shall be deemed delinquent and deposit reports or withholding reports filed
5after the due date shall be deemed late. In the case of a timely filed deposit or
6withholding report, withheld taxes shall become delinquent if not deposited or paid
7over on or before the due date of the report. In the case of no report filed or a report
8filed late, withheld taxes shall become delinquent if not deposited or paid over by the
9due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the
10amount assessed shall become delinquent if not paid on or before the due date
11specified in the notice of deficiency, but if the assessment is contested before the office
12of the commissioner of
tax appeals commission or in the courts, it shall become
13delinquent on the 30th day following the date on which the order or judgment
14representing final determination becomes final.
SB44, s. 1601 15Section 1601. 71.91 (1) (c) of the statutes is amended to read:
SB44,695,2216 71.91 (1) (c) Contested income and franchise tax assessments. Any additional
17income or franchise tax assessment contested before the office of the commissioner
18of
tax appeals commission or in the courts, which is finally determined to be correct,
19shall become delinquent if not paid on or before the 30th day following the date on
20which the order or judgment representing such final determination becomes final
21and conclusive. Any additional income or franchise tax assessment so contested
22shall be subject to s. 71.74 (14).
SB44, s. 1602 23Section 1602. 71.91 (5) (h) of the statutes is amended to read:
SB44,696,724 71.91 (5) (h) All fees and compensation of officials or other persons performing
25any act or functions required in carrying out this subchapter, except such as are by

1this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
2presentation to the department of revenue of an itemized and verified statement of
3the amount due, be paid by the state treasurer, upon audit by the department of
4administration on the certificate of the secretary of revenue, by the secretary of
5administration
and charged to the proper appropriation for the department of
6revenue. No public official shall be entitled to demand prepayment of any fee for the
7performance of any official act required in carrying out this subchapter.
SB44, s. 1603 8Section 1603. 71.91 (7) (e) of the statutes is amended to read:
SB44,696,179 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer
10is the United States or any instrumentality thereof or this state or any municipality
11or other subordinate unit thereof except those provisions imposing a liability on the
12employer for failure to withhold or remit. But an amount equal to any amount
13withheld by any municipality or other subordinate unit of this state under this
14subsection and not remitted to the department as required by this subsection shall
15be retained by the state treasurer secretary of administration from funds otherwise
16payable to any such municipality or subordinate unit, and transmitted instead to the
17department, upon certification by the secretary of revenue.
SB44, s. 1604 18Section 1604. 71.93 (1) (a) 4. of the statutes is amended to read:
SB44,696,2119 71.93 (1) (a) 4. An amount that the department of workforce development may
20recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm),
21if the department of workforce development has certified the amount under s. 49.85.
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