SB518-SSA1,12,6
1227.12 (3) Within Except as provided in sub. (4), within a reasonable period of
2time after the receipt of a petition under this section, an agency shall either deny the
3petition in writing or proceed with the requested rule making. If the agency denies
4the petition, it shall promptly notify the petitioner of the denial, including a brief
5statement of the reason for the denial. If the agency proceeds with the requested rule
6making, it shall follow the procedures prescribed in this subchapter.
SB518-SSA1, s. 18 7Section 18. 227.12 (4) of the statutes is created to read:
SB518-SSA1,12,218 227.12 (4) If a petition to the department of revenue alleges that the
9department has established a standard by which it is construing a state tax statute,
10but has not promulgated a rule to adopt the standard or published the standard in
11a manner that is available to the public, the department shall initiate rule making
12within 180 days from the date that the petition is received and submit a rule to the
13legislature pursuant to s. 227.19 (2) no later than 12 months from the date that the
14petition is received. The rule need not adhere to the standard established by the
15department, but shall address the same circumstances as the standard addresses.
16If the department fails to comply with this subsection, any of the petitioners may
17commence an action in circuit court to compel the department's compliance. If an
18action is commenced under this subsection, the court may compel the department to
19provide information to the court related to the degree to which the department is
20enforcing the standard, except that the information provided by the department
21shall not disclose the identity of any person who is not a party to the action.
SB518-SSA1, s. 19 22Section 19. 227.41 (1) of the statutes is amended to read:
SB518-SSA1,13,423 227.41 (1) Any Except as provided in sub. (5), any agency may, on petition by
24any interested person, issue a declaratory ruling with respect to the applicability to
25any person, property or state of facts of any rule or statute enforced by it. Full

1opportunity for hearing shall be afforded to interested parties. A declaratory ruling
2shall bind the agency and all parties to the proceedings on the statement of facts
3alleged, unless it is altered or set aside by a court. A ruling shall be subject to review
4in the circuit court in the manner provided for the review of administrative decisions.
SB518-SSA1, s. 20 5Section 20. 227.41 (3) of the statutes is amended to read:
SB518-SSA1,13,76 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with
7the administrative head of the agency or with a member of the agency's policy board.
SB518-SSA1, s. 21 8Section 21. 227.41 (4) of the statutes is amended to read:
SB518-SSA1,13,139 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time
10after receipt of a petition pursuant to this section, an agency shall either deny the
11petition in writing or schedule the matter for hearing. If the agency denies the
12petition, it shall promptly notify the person who filed the petition of its decision,
13including a brief statement of the reasons therefor.
SB518-SSA1, s. 22 14Section 22. 227.41 (5) of the statutes is created to read:
SB518-SSA1,14,215 227.41 (5) (a) The department of revenue shall, on petition by any interested
16person, or any group or association of interested persons, issue a declaratory ruling
17with respect to the applicability to any person, property, or state of facts of any rule
18or statute enforced by it. The department of revenue may issue a declaratory ruling
19on the facts contained in the petition. If the department of revenue does not deny the
20petition or issue a declaratory ruling on the facts contained in the petition, the
21department of revenue shall hold a hearing, as provided under s. 227.44, and shall
22afford all interested parties an opportunity to participate in the hearing. A
23declaratory ruling shall bind the department and all parties to the proceedings on
24the statement of facts alleged or offered, unless it is altered or set aside by the tax

1appeals commission or a court. A ruling, including the denial of the petition, shall
2be subject to review by the tax appeals commission as provided in ch. 73.
SB518-SSA1,14,73 (b) A petition under par. (a) shall conform to the requirements under sub. (2)
4and be filed with the secretary of revenue. A petition under par. (a) shall also allege
5facts that show that a justiciable controversy exists, or that a justiciable controversy
6will likely exist, for purposes of this subsection, but no petition under par. (a) shall
7allege facts that are not likely to occur.
SB518-SSA1,14,178 (c) No later than 30 days after the day that the secretary of revenue receives
9a petition under this subsection, the department of revenue shall deny the petition
10in writing, issue a notice that it will issue a declaratory ruling on the facts contained
11in the petition, in which case the department of revenue shall issue the ruling no
12later than 90 days after issuing the notice, or schedule the matter for hearing. The
13department may deny the petition only if the petition fails to comply with the
14requirements under sub. (2) and par. (b) or if the department determines that the
15petition is frivolous or lacks merit. If the department denies the petition, it shall
16promptly notify the person who filed the petition of its decision and include with the
17notice a brief statement of the reasons for denying the petition.
SB518-SSA1,14,2418 (d) If the department of revenue does not deny the petition, or issue a notice
19that it will issue a declaratory ruling based on the facts contained in the petition, the
20department shall hold a hearing and issue a ruling on the petition no later than 180
21days after the day that the secretary of revenue receives the petition, unless the
22deadline is extended by written agreement of all parties. Upon agreement of the
23parties, the department may rule on the petition based on facts stipulated by the
24parties.
SB518-SSA1, s. 23 25Section 23. 227.485 (2) (a) of the statutes is amended to read:
SB518-SSA1,15,2
1227.485 (2) (a) "Hearing examiner" means the agency, tax appeals commission,
2or hearing examiner conducting the hearing.
SB518-SSA1, s. 24 3Section 24. 227.485 (3) of the statutes is amended to read:
SB518-SSA1,15,104 227.485 (3) In Except as provided under sub. (3m), in any contested case in
5which an individual, a small nonprofit corporation or a small business is the
6prevailing party and submits a motion for costs under this section, the hearing
7examiner shall award the prevailing party the costs incurred in connection with the
8contested case, unless the hearing examiner finds that the state agency which is the
9losing party was substantially justified in taking its position or that special
10circumstances exist that would make the award unjust.
SB518-SSA1, s. 25 11Section 25. 227.485 (3m) of the statutes is created to read:
SB518-SSA1,15,1812 227.485 (3m) In any proceeding before the tax appeals commission in which
13the department of revenue is not the prevailing party and the prevailing party
14submits a motion for costs under this section, the tax appeals commission shall
15award the prevailing party the costs incurred in connection with the proceeding
16unless the tax appeals commission determines that the department of revenue was
17substantially justified in taking its position or that special circumstances exist that
18would make the award unjust.
SB518-SSA1, s. 26 19Section 26. 227.485 (5) of the statutes is amended to read:
SB518-SSA1,16,720 227.485 (5) If the hearing examiner awards costs under sub. (3) or (3m), he or
21she shall determine the costs under this subsection, except as modified under sub.
22(4). The decision on the merits of the case shall be placed in a proposed decision and
23submitted under ss. 227.47 and 227.48. The prevailing party shall submit, within
2430 days after service of the proposed decision, to the hearing examiner and to the
25state agency which is the losing party an itemized application for fees and other

1expenses, including an itemized statement from any attorney or expert witness
2representing or appearing on behalf of the party stating the actual time expended
3and the rate at which fees and other expenses were computed. The state agency
4which is the losing party has 15 working days from the date of receipt of the
5application to respond in writing to the hearing examiner. The hearing examiner
6shall determine the amount of costs using the criteria specified in s. 814.245 (5) and
7include an order for payment of costs in the final decision.
SB518-SSA1, s. 27 8Section 27. 227.485 (7) of the statutes is amended to read:
SB518-SSA1,16,149 227.485 (7) An individual is not eligible to recover costs under this section if
10the person's properly reported federal adjusted gross income was $150,000 or more
11in each of the 3 calendar years or corresponding fiscal years immediately prior to the
12commencement of the case. This subsection applies whether the person files the tax
13return individually or in combination with a spouse. This subsection does not apply
14to costs awarded under sub. (3m).
SB518-SSA1, s. 28 15Section 28. 227.485 (10) (intro.) of the statutes is amended to read:
SB518-SSA1,16,1916 227.485 (10) (intro.) If the examiner finds that the motion under sub. (3) or (3m)
17is frivolous, the examiner may award the state agency all reasonable costs in
18responding to the motion. In order to find a motion to be frivolous, the examiner must
19find one or more of the following:
SB518-SSA1, s. 29 20Section 29. 803.08 of the statutes is amended to read:
SB518-SSA1,17,2 21803.08 Class actions. When the question before the court is one of a common
22or general interest of many persons or when the parties are very numerous and it
23may be impracticable to bring them all before the court, one or more may sue or
24defend for the benefit of the whole, except that no claim may be maintained against

1the state or any other party under this section if the relief sought includes the refund
2of or damages associated with a tax administered by the state
.
SB518-SSA1, s. 30 3Section 30. Initial applicability.
SB518-SSA1,17,54 (1) The treatment of section 803.08 of the statutes first applies to lawsuits that
5are commenced on the effective date of this subsection.
SB518-SSA1,17,106 (2) The treatment of sections 73.01 (4) (e) 2., 73.14 (1) to (4) and (6), 77.59 (4)
7(a) and (8m), and 227.485 (3), (3m), and (7) of the statutes first applies to
8determinations that are issued on the effective date of this subsection, regardless of
9whether the amounts at issue relate to transactions that occurred prior to the
10effective date of this subsection.
SB518-SSA1,17,1511 (3) The treatment of sections 71.83 (1) (a) 1. to 4., 73.14 (5), 77.60 (3) and (4),
1278.68 (3) and (4), and 139.25 (3) and (4) of the statutes first applies to interest and
13penalties imposed on the effective date of this subsection, regardless of whether the
14amounts at issue relate to transactions that occurred prior to the effective date of this
15subsection.
SB518-SSA1, s. 31 16Section 31. Effective date.
SB518-SSA1,17,1817 (1) This act takes effect on the first day of the 3rd month beginning after
18publication.
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