AB100-ASA1,792,21
18139.45 Prosecutions by attorney general. Upon request by the secretary
19of revenue, the attorney general may represent this state or assist a district attorney
20in prosecuting any case arising under this subchapter
or under ss. 134.65 and 134.66.
21The attorney general may take any action necessary to enforce s. 139.345.
AB100-ASA1,793,3
23139.46 Lists. The department shall compile and maintain a list of direct
24marketers who have complied with the requirements of s. 139.345 and a list of direct
25marketers who the department knows have not complied with such requirements.
1The department shall provide copies of the lists described under this section to the
2attorney general and to each person who delivers cigarettes to consumers in this
3state that are sold by direct marketing under s. 139.345.
AB100-ASA1,793,115
139.75
(12) "Tobacco products" means cigars; cheroots; stogies; periques;
6granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco; snuff;
7snuff flour; cavendish; plug and twist tobacco; fine cut and other chewing tobaccos;
8shorts; refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds
9and forms of tobacco prepared in such manner as to be suitable for chewing or
10smoking in a pipe or otherwise, or both for chewing and smoking; but "tobacco
11products" does not include cigarettes, as defined under s. 139.30
(1) (1m).
AB100-ASA1,793,19
13139.801 Bad debt deductions. (1) In this section, "bad debt" means an
14amount that is equal to the purchase price of tobacco products, if such amount may
15be claimed as a deduction under section
166 of the Internal Revenue Code. "Bad
16debt" does not include financing charges, interest on the wholesale price of tobacco
17products, uncollectible amounts on property that remains in the seller's possession
18until the full purchase price is paid, expenses incurred in attempting to collect any
19debt, debts sold or assigned to 3rd parties for collection, and repossessed property.
AB100-ASA1,794,7
20(2) A distributor who pays the taxes imposed under s. 139.76 may claim as a
21deduction on a return under s. 139.77 the amount of any such taxes that are
22attributable to bad debt that the distributor writes off as uncollectible in the
23distributor's books and records and that is eligible to be deducted as bad debt for
24federal income tax purposes, regardless of whether the distributor is required to file
25a federal income tax return. A distributor who claims a deduction under this section
1shall claim the deduction on the return under s. 139.77 that is submitted for the
2period in which the distributor writes off the amount of the deduction as uncollectible
3in the distributor's books and records and in which such amount is eligible to be
4deducted as bad debt for federal income tax purposes. If the distributor subsequently
5collects in whole or in part any bad debt for which a deduction is claimed under this
6section, the distributor shall include the amount collected in the return filed for the
7period in which the amount is collected and shall pay the tax with the return.
AB100-ASA1,794,9
8(3) A distributor who claims a deduction under this section shall submit with
9the return under sub. (2) all of the following:
AB100-ASA1,794,1110
(a) A copy of the original invoice for the sale of tobacco products that represents
11bad debt.
AB100-ASA1,794,1312
(b) Evidence that the tobacco products described in the invoice under par. (a)
13were delivered to the person who ordered them.
AB100-ASA1,794,1514
(c) Evidence that the person who ordered and received the tobacco products did
15not pay the distributor for the tobacco products.
AB100-ASA1,794,1716
(d) Evidence that the distributor used reasonable collection practices in
17attempting to collect the amount owed under par. (c).
AB100-ASA1,794,23
18(4) Any person who possesses tobacco products for which the taxes imposed
19under this subchapter have not been paid and have been claimed as a deduction
20under this section shall file a report as prescribed by the department, pay the taxes
21imposed under this subchapter on the tobacco products, and be subject to this
22subchapter in the same manner as is provided for persons who hold valid permits
23under this subchapter.
AB100-ASA1,795,9
1139.802 Preferred claims. If the property of any purchaser of tobacco
2products from any permittee under this subchapter is seized upon any intermediate
3or final process of any court in this state, or if the business of any purchaser of tobacco
4products from any permittee under this subchapter is suspended by the action of
5creditors or put into the hands of any assignee, receiver, or trustee, all amounts that
6are due from the purchaser to any permittee for taxes imposed under this subchapter
7that the permittee has paid to the state for tobacco products purchased from the
8permittee shall be considered preferred claims, and shall be paid in full, and the
9permittee shall be a preferred creditor.
AB100-ASA1,795,1311
139.91
(1) The Except as provided in sub. (4), the department may not reveal
12facts obtained in administering this subchapter, except that the department may
13publish statistics that do not reveal the identities of dealers.
AB100-ASA1,795,1815
139.91
(4) The secretary of revenue and employees of that department may
16reveal facts obtained in administering this subchapter for the purposes of preparing
17and maintaining the list of persons with unpaid tax obligations as described in s.
1873.03 (62) so that the list of such persons is available for public inspection.
AB100-ASA1,795,2220
145.08
(1) (b) For master plumber's license,
$250 $500, and
$250 $500 for each
21renewal of the
2-year 4-year license if application is made prior to the date of
22expiration; after that date an additional fee of $20.
AB100-ASA1,796,3
1145.08
(1) (d) For journeyman plumber's license,
$90 $180, and
$90
$180 for
2each renewal of the
2-year 4-year license if application is made prior to the date of
3expiration; after that date an additional fee of $10.
AB100-ASA1,796,85
145.08
(1) (e) For temporary permit pending examination and issuance of
6license for master plumber, $400; for journeyman $150 and which shall also cover the
7examination fee prescribed and the license fee for the
2-year 4-year period in which
8issued.
AB100-ASA1,796,1210
145.08
(1) (g) For master plumber's license (restricted),
$250 $500, and
$250 11$500 for each renewal of the
2-year
4-year license if application is made prior to the
12date of expiration; after that date an additional fee of $20.
AB100-ASA1,796,1614
145.08
(1) (i) For journeyman plumber's license (restricted),
$90 $180, and
$90 15$180 for each renewal of the
2-year
4-year license if application is made prior to the
16date of expiration; after that date an additional fee of $10.
AB100-ASA1,796,2018
145.08
(1) (L) For an automatic fire sprinkler contractor's license,
$1,000 19$2,000, and
$1,000 $2,000 for each renewal of the
2-year 4-year license if application
20is made prior to the date of expiration; after that date an additional fee of $25.
AB100-ASA1,796,2522
145.08
(1) (Lm) For an automatic fire sprinkler - maintenance only
23registration,
$200 $400, and
$200 $400 for each renewal of the
2-year 4-year 24registration if application is made prior to the date of expiration; after that date an
25additional fee of $25.
AB100-ASA1,797,42
145.08
(1) (n) For a journeyman automatic fire sprinkler fitter's license,
$90 3$180, and
$90 $180 for each renewal of the
2-year 4-year license if application is
4made prior to the date of expiration; after that date an additional fee of $10.
AB100-ASA1,797,96
145.08
(1) (nm) For an automatic fire sprinkler fitter - maintenance only
7registration certificate,
$30 $60, and
$30 $60 for each renewal of the
2-year 4-year 8registration if application is made prior to the date of expiration; after that date an
9additional fee of $10.
AB100-ASA1,797,1311
145.08
(1) (o) For utility contractor's license,
$250, $500 and
$250 $500 for each
12renewal of the
2-year 4-year license if application is made prior to the date of
13expiration; after that date an additional fee of $10.
AB100-ASA1,797,1715
145.08
(1) (p) For a plumbing supervisor employed by the department in accord
16with s. 145.02 (3) (a), no cost for the appropriate
2-year 4-year license for which the
17plumbing supervisor has previously qualified.
AB100-ASA1,797,2019
145.08
(1) (q) For a pipelayer's registration,
$90 $180 at the time of registration
20and
$90 $180 for each subsequent
2-year 4-year period of registration.
AB100-ASA1,798,222
145.08
(2) No license or registration may be issued for longer than
2 4 years.
23Any license or registration may be renewed upon application made prior to the date
24of expiration. The department may renew licenses or registrations upon application
25made after the date of expiration if it is satisfied that the applicant has good cause
1for not applying for renewal prior to the date of expiration and upon payment of the
2renewal and additional fees prescribed.
AB100-ASA1,798,184
146.50
(9) Training. The department may arrange for or approve courses of or
5instructional programs in or outside this state to meet the education and training
6requirements of this section, including training required for license or certificate
7renewal.
Courses required for a license or renewal of a license as an emergency
8medical technician - basic shall be free of charge to an individual who is employed
9by or affiliated with a public agency, volunteer fire company or nonprofit corporation
10and is the holder of a license or training permit as an emergency medical technician-
11basic or eligible to hold such a license or training permit. If the department
12determines that an area or community need exists, the courses shall be offered at
13technical colleges in the area or community. Initial priority shall be given to the
14training of emergency medical technicians – basic serving the rural areas of the
15state. If an emergency medical technician - basic completes a course approved by
16the department on treatment of anaphylactic shock, the emergency medical
17technician – basic acts within the scope of the license if he or she performs injections
18or other treatment for anaphylactic shock under the direction of a physician.
AB100-ASA1, s. 2028
19Section
2028. 146.55 (5) of the statutes is renumbered 146.55 (5) (a) and
20amended to read:
AB100-ASA1,799,521
146.55
(5) (a) From the appropriation under s. 20.435 (5) (ch), the department
22shall annually distribute funds to
entities, including technical college districts,
23whose courses or instructional programs are approved by the department under s.
24146.50 (9), to assist the entities in providing ambulance service providers that are
25public agencies, volunteer fire departments, or nonprofit corporations to purchase
1the training required for licensure and renewal of licensure as an emergency medical
2technician - basic under s. 146.50 (6), and to
fund each examination administered
3by the entity pay for administration of the examination required for licensure or
4renewal of licensure as an emergency medical technician - basic under s. 146.50 (6)
5(a) 3. and (b) 1.
AB100-ASA1,799,97
146.55
(5) (b) The department shall require as a condition of relicensure that
8an ambulance service provider submit to the department a financial report on the
9expenditure of funds received under par. (a).
AB100-ASA1,799,1311
146.58
(7) Advise, make recommendations to
, and consult with the department
12concerning the funding under s. 146.55 (4) and (5)
, including recommending a
13formula for allocating funds among ambulance service providers under s. 146.55 (5).
AB100-ASA1,799,1815
146.65
(1) (c) In each fiscal year, not more than $400,000, to a rural health clinic
16in Chippewa Falls to provide dental services to persons who are developmentally
17disabled or elderly or who have low income, in the area surrounding Chippewa Falls,
18including the counties of Chippewa, Dunn, Barron, Taylor, Clark, and Eau Claire.
AB100-ASA1, s. 2032
19Section
2032. 146.70 (3m) (d) 1g. of the statutes is repealed and recreated to
20read:
AB100-ASA1,800,721
146.70
(3m) (d) 1g. If an application under par. (c) includes an estimate of costs
22identified in par. (c) 1. d. incurred during the reimbursement period or between
23January 1, 1999, and September 3, 2003, the commission may approve the
24application only if the commission determines that the local government's collection
25of land information, as defined in s. 16.967 (1) (b), and development of a land
1information system, as defined in s. 16.967 (1) (c), that is related to that purpose are
2consistent with the applicable county land records modernization plans developed
3under s. 59.72 (3) (b), conform to the standards on which such plans are based, and
4do not duplicate land information collection and other efforts funded through the
5land information program under s. 16.967 (7). The commission shall obtain the
6advice of the department of administration in making determinations under this
7subdivision.
AB100-ASA1,800,119
CHAPTER 149
10Mandatory health insurance
11
risk-sharing plan
AB100-ASA1,800,1413
149.10
(2) "Board" means the board of
governors established directors under
14s.
149.15 149.11 (1).
AB100-ASA1,800,1716
149.10
(2j) (a) 3. Part A
or, part B
, or part D of title XVIII of the federal Social
17Security Act.
AB100-ASA1,800,2320
149.10
(2t) (c) The individual does not have creditable coverage and is not
21eligible for coverage under a group health plan, part A
or
, part B
, or part D of title
22XVIII of the federal Social Security Act or a state plan under title XIX of the federal
23Social Security Act or any successor program.
AB100-ASA1,801,3
1149.10
(3) "Eligible person" means a resident
of this state who qualifies under
2s. 149.12 whether or not the person is legally responsible for the payment of medical
3expenses incurred on the person's behalf.
AB100-ASA1,801,65
149.10
(3e) "Fund" means the
health insurance risk-sharing plan Health
6Insurance Risk-Sharing Plan fund
under s. 149.11 (2).
AB100-ASA1,801,98
149.10
(7) "Medicare" means coverage under
both part A
and, part B
, and part
9D of Title XVIII of the federal social security act,
42 USC 1395 et seq., as amended.
AB100-ASA1,801,2111
149.10
(9) "Resident" means a person who has been legally domiciled in this
12state for a period of at least
30 days 6 months or, with respect to an eligible individual,
13an individual who resides in this state. For purposes of this chapter, legal domicile
14is established by living in this state and obtaining a Wisconsin motor vehicle
15operator's license, registering to vote in Wisconsin or filing a Wisconsin income tax
16return. A child is legally domiciled in this state if the child lives in this state and if
17at least one of the child's parents or the child's guardian is legally domiciled in this
18state. A person with a developmental disability or another disability which prevents
19the person from obtaining a Wisconsin motor vehicle operator's license, registering
20to vote in Wisconsin, or filing a Wisconsin income tax return, is legally domiciled in
21this state by living in this state.
AB100-ASA1,802,15
24149.11 Administration of plan. (1) Appointment of board of directors;
25formation of administering organization. (a) No later than September 1, 2005, the
1commissioner shall nominate 13 individuals to be appointed with the advice and
2consent of the senate to serve as the initial directors of the board of the organization
3to be formed under par. (b). The board shall consist of 4 representatives of
4participating insurers; 4 representatives of health care providers, including one
5representative of the Wisconsin Medical Society, one representative of the Wisconsin
6Hospital Association, Inc., one representative of the Pharmacy Society of Wisconsin,
7and one representative of health care providers that provide services to persons with
8coverage under the plan; and 5 other members, at least one of whom represents small
9businesses that purchase private health insurance and at least one of whom is a
10person with coverage under the plan. In making the nominations to the board, the
11commissioner shall first consult with one or more trade or professional associations
12whose members include participating insurers, one or more trade or professional
13associations whose members include health care providers that provide services to
14persons with coverage under the plan, and one or more trade or professional
15associations whose members include small business owners.
AB100-ASA1,802,1916
(b) The individuals appointed as initial directors under par. (a) shall form a
17private, nonprofit organization under ch. 181 and shall take all actions necessary to
18exempt the organization from federal taxation under section
501 (a) of the Internal
19Revenue Code. The articles of incorporation shall include all of the following:
AB100-ASA1,802,2020
1. The names and addresses of the 13 individuals as the initial directors.
AB100-ASA1,802,2121
2. That the purpose of the organization is to administer the plan.
AB100-ASA1,802,2322
3. That the directors, including the initial directors, shall serve staggered
233-year terms.
AB100-ASA1,803,3
14. That the directors shall satisfy the criteria specified in par. (a) and shall be
2nominated by the commissioner, after consultation as specified in par. (a), and
3appointed with the advice and consent of the senate.
AB100-ASA1,803,74
(c) As a condition for the release of funds under s. 20.145 (5) (g), the
5organization, through the board, shall administer the plan in conformity with this
6chapter and perform any other duties required of the organization or board under
7this chapter.
AB100-ASA1,803,10
8(2) Fund. (a) The board shall pay the operating and administrative expenses
9of the plan from the fund, which shall be outside the state treasury and which shall
10consist of all of the following:
AB100-ASA1,803,1111
3. The earnings resulting from investments under par. (b).
AB100-ASA1,803,1212
4. Any other moneys received by the organization or board from time to time.
