AB968: Bill Text

AB968, s. 39 Section 39. 227.41 (3) of the statutes is amended to read:

AB968,21,25 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with the administrative head of the agency or with a member of the agency's policy board.

AB968, s. 40 Section 40. 227.41 (4) of the statutes is amended to read:

AB968,22,6 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time after receipt of a petition pursuant to this section, an agency shall either deny the petition in writing or schedule the matter for hearing. If the agency denies the petition, it shall promptly notify the person who filed the petition of its decision, including a brief statement of the reasons therefor.

AB968, s. 41 Section 41. 227.41 (5) of the statutes is created to read:

AB968,22,15 227.41 (5) (a) The department of revenue shall, on petition by any interested person, or any group or association of interested persons, issue a declaratory ruling with respect to the applicability to any person, property, or state of facts of any rule or statute enforced by it. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the department and all parties to the proceedings on the statement of facts alleged, unless it is altered or set aside by the tax appeals commission or a court. A ruling, including the denial of the petition, shall be subject to review by the tax appeals commission as provided in ch. 73.

AB968,22,17 (b) A petition under par. (a) shall conform to the requirements under sub. (2) and be filed with the secretary of revenue.

AB968,22,24 (c) No later than 30 days after the day that the secretary of revenue receives a petition under this subsection, the department of revenue shall either deny the petition in writing or schedule the matter for hearing. The department may deny the petition only if the petition fails to comply with the requirements under sub. (2). If the department denies the petition, it shall promptly notify the person who filed the petition of its decision and include with the notice a brief statement of the reasons for denying the petition.

AB968,23,5 (d) If the department of revenue does not deny the petition, the department shall hold a hearing and issue a ruling on the petition no later than 90 days after the day that the secretary of revenue receives the petition, unless the deadline is extended by written agreement of all parties. Upon agreement of the parties, the department may rule on the petition based on facts stipulated by the parties.

AB968, s. 42 Section 42. 227.485 (2) (a) of the statutes is amended to read:

AB968,23,8 227.485 (2) (a) "Hearing examiner" means the agency , tax appeals commission, or hearing examiner conducting the hearing.

AB968, s. 43 Section 43. 227.485 (3) of the statutes is amended to read:

AB968,23,16 227.485 (3) In Except as provided under sub. (3m), in any contested case in which an individual, a small nonprofit corporation or a small business is the prevailing party and submits a motion for costs under this section, the hearing examiner shall award the prevailing party the costs incurred in connection with the contested case, unless the hearing examiner finds that the state agency which is the losing party was substantially justified in taking its position or that special circumstances exist that would make the award unjust.

AB968, s. 44 Section 44. 227.485 (3m) of the statutes is created to read:

AB968,23,24 227.485 (3m) In any proceeding before the tax appeals commission in which the department of revenue is not the prevailing party and the prevailing party submits a motion for costs under this section, the tax appeals commission shall award the prevailing party the costs incurred in connection with the proceeding unless the tax appeals commission determines that the department of revenue was substantially justified in taking its position or that special circumstances exist that would make the award unjust.

AB968, s. 45 Section 45. 227.485 (5) of the statutes is amended to read:

AB968,24,13 227.485 (5) If the hearing examiner awards costs under sub. (3) or (3m), he or she shall determine the costs under this subsection, except as modified under sub. (4). The decision on the merits of the case shall be placed in a proposed decision and submitted under ss. 227.47 and 227.48. The prevailing party shall submit, within 30 days after service of the proposed decision, to the hearing examiner and to the state agency which is the losing party an itemized application for fees and other expenses, including an itemized statement from any attorney or expert witness representing or appearing on behalf of the party stating the actual time expended and the rate at which fees and other expenses were computed. The state agency which is the losing party has 15 working days from the date of receipt of the application to respond in writing to the hearing examiner. The hearing examiner shall determine the amount of costs using the criteria specified in s. 814.245 (5) and include an order for payment of costs in the final decision.

AB968, s. 46 Section 46. 227.485 (7) of the statutes is amended to read:

AB968,24,20 227.485 (7) An individual is not eligible to recover costs under this section if the person's properly reported federal adjusted gross income was $150,000 or more in each of the 3 calendar years or corresponding fiscal years immediately prior to the commencement of the case. This subsection applies whether the person files the tax return individually or in combination with a spouse. This subsection does not apply to costs awarded under sub. (3m).

AB968, s. 47 Section 47. 227.485 (10) (intro.) of the statutes is amended to read:

AB968,24,25 227.485 (10) (intro.) If the examiner finds that the motion under sub. (3) or (3m) is frivolous, the examiner may award the state agency all reasonable costs in responding to the motion. In order to find a motion to be frivolous, the examiner must find one or more of the following:

AB968, s. 48 Section 48. 803.08 of the statutes is amended to read:

AB968,25,7 803.08 Class actions. When the question before the court is one of a common or general interest of many persons or when the parties are very numerous and it may be impracticable to bring them all before the court, one or more may sue or defend for the benefit of the whole, except that no claim may be maintained against the state or any other party under this section if the relief sought includes the refund of or damages associated with a tax administered by the state.

AB968, s. 49 Section 49. Initial applicability.

AB968,25,10 (1) The treatment of section 803.08 of the statutes first applies to lawsuits that are pending on the effective date of this subsection.

AB968,25,15 (2) The treatment of sections 71.83 (1) (a) 2. and 3., 73.01 (4) (e) 2., 73.03 (25), 73.14 (1) to (6) and (8), 77.59 (3m), (4) (a), and (8m), 77.60 (3), (4), and (5), 78.68 (3), and 227.485 (3), (3m), and (7) of the statutes first applies to audits, assessments, claims for refunds, and actions concerning any appeal that are pending on the effective date of this subsection.

AB968,25,20 (3) The treatment of sections 71.82 (1) (a), (b), and (c) and (2) (a), (b), (c), and (d), 71.84 (1) and (2) (a) and (c), 71.90 (1) and (2), 71.91 (6) (d) 1., (e) 3., (f) 5., and (g) 2., 73.14 (7), 77.60 (1) (a) and (b) and (2) (intro.), 77.96 (5), and 78.68 (1) and (2) (intro.) of the statutes first applies to audits and assessments that are issued, and claims for refunds that are filed, on January 1, 2007.

AB968, s. 50 Section 50. Effective date.

AB968,25,23 (1) This act takes effect on the first day of the 2nd month beginning after publication.

AB968,25,24 (End)