SB518, s. 2
6Section
2. 71.82 (1) (b) of the statutes is amended to read:
SB518,5,37
71.82
(1) (b) Except as otherwise specifically provided, in crediting
8overpayments of income and surtaxes against underpayments or against taxes to be
9subsequently collected and in certifying refunds of such taxes interest shall be added
10at the rate
of 9% determined under s. 73.14 (7) (a) per year from the date on which
11such taxes when assessed would have become delinquent if unpaid to the date on
12which such overpayment was certified for refund except that if any overpayment of
13tax is certified for refund within 90 days after the last date prescribed for filing the
14return of such tax or 90 days after the date of actual filing of the return of such tax,
15whichever occurs later, no interest shall be allowed on such overpayment. For
16purposes of this section the return of such tax shall not be deemed actually filed by
17an employee unless and until the employee has included the written statement
1required to be filed under s. 71.65 (1). However when any part of a tax paid on an
2estimate of income, whether paid in connection with a tentative return or not, is
3refunded or credited to a taxpayer, such refund or credit shall not draw interest.
SB518, s. 3
4Section
3. 71.82 (1) (c) of the statutes is amended to read:
SB518,5,85
71.82
(1) (c) Any assessment made as a result of the adjustment or disallowance
6of a claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX, except as
7provided in sub. (2) (c), shall bear interest at
12%
the rate determined under s. 73.14
8(7) (a) per year from the due date of the claim.
SB518, s. 4
9Section
4. 71.82 (2) (a) of the statutes is amended to read:
SB518,5,1410
71.82
(2) (a)
Income and franchise taxes. Income and franchise taxes shall
11become delinquent if not paid when due under ss. 71.03 (8), 71.24 (9) and 71.44 (4),
12and when delinquent shall be subject to interest at
the rate of 1.5% a rate that is
13equal to one-twelfth of the rate determined under s. 73.14 (7) (b) per month until
14paid.
SB518, s. 5
15Section
5. 71.82 (2) (b) of the statutes is amended to read:
SB518,5,1916
71.82
(2) (b)
Department may reduce delinquent interest. The department shall
17provide by rule for reduction of interest under par. (a) to
12% the rate determined
18under s. 73.14 (7) (a) per year in stated instances wherein the secretary of revenue
19determines that reduction is fair and equitable.
SB518, s. 6
20Section
6. 71.82 (2) (c) of the statutes is amended to read:
SB518,6,221
71.82
(2) (c)
Adjustment to credits. Any assessment made as a result of the
22disallowance of a claim for credit made under s. 71.07, 71.28 or 71.47 or subch. VIII
23or IX with fraudulent intent, or of a portion of a claim made under said subchapters
24or sections that was excessive and was negligently prepared, shall bear interest from
1the due date of the claim, until refunded or paid, at
one-twelfth of the rate
of 1.5% 2determined under s. 73.14 (7) (b) per month.
SB518, s. 7
3Section
7. 71.82 (2) (d) of the statutes is amended to read:
SB518,6,224
71.82
(2) (d)
Withholding tax. Of the amounts required to be withheld any
5amount not deposited or paid over to the department within the time required shall
6be deemed delinquent and deposit reports or withholding reports filed after the due
7date shall be deemed late. Delinquent deposits or payments shall bear interest at
8one-twelfth of the rate
of 1.5%
determined under s. 73.14 (7) (b) per month from the
9date deposits or payments are required under this section until deposited or paid
10over to the department. The department shall provide by rule for reduction of
11interest on delinquent deposits to
12% the rate determined under s. 73.14 (7) (a) per
12year in stated instances wherein the secretary of revenue determines reduction fair
13and equitable. In the case of a timely filed deposit or withholding report, withheld
14taxes shall become delinquent if not deposited or paid over on or before the due date
15of the report. In the case of no report filed or a report filed late, withheld taxes shall
16become delinquent if not deposited or paid over by the due date of the report. In the
17case of an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become
18delinquent if not paid on or before the first day of the calendar month following the
19calendar month in which the assessment becomes final, but if the assessment is
20contested before the tax appeals commission or in the courts, it shall become
21delinquent on the 30th day following the date on which the order or judgment
22representing final determination becomes final.
SB518, s. 8
23Section
8. 71.83 (1) (a) 2. of the statutes is amended to read:
SB518,7,1024
71.83
(1) (a) 2. `Incomplete or incorrect return.'
If Subject to s. 73.14 (6), if any
25person required under this chapter to file an income or franchise tax return files an
1incomplete or incorrect return, unless it is shown that such filing was due to good
2cause and not due to neglect, there shall be added to such person's tax for the taxable
3year 25% of the amount otherwise payable on any income subsequently discovered
4or reported. The amount so added shall be assessed, levied and collected in the same
5manner as additional normal income or franchise taxes, and shall be in addition to
6any other penalties imposed by this chapter. In this subdivision, "return" includes
7a separate return filed by a spouse with respect to a taxable year for which a joint
8return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and
9a joint return filed by the spouses with respect to a taxable year for which a separate
10return is filed under s. 71.03 (2) (m) after the filing of that joint return.
SB518, s. 9
11Section
9. 71.83 (1) (a) 3. of the statutes is amended to read:
SB518,7,2412
71.83
(1) (a) 3. `Incomplete or incorrect deposit or withholding report.'
If 13Subject to s. 73.14 (6), if any person required under subch. X to file a deposit report
14or withholding report files an incomplete or incorrect report, or fails to properly
15withhold or fails to properly deposit or pay over withheld funds, unless it can be
16shown that the filing or failure was due to good cause and not due to neglect, there
17shall be added to the tax 25% of the amount not reported or not withheld, deposited
18or paid over. The amount so added shall be assessed, levied and collected in the same
19manner as additional income or franchise taxes, and shall be in addition to any other
20penalties imposed in this subchapter. "Person", in this subdivision, includes an
21officer or employee of a corporation or other responsible person or a member or
22employee of a partnership or limited liability company or other responsible person
23who, as such officer, employee, member or other responsible person, is under a duty
24to perform the act in respect to which the violation occurs.
SB518, s. 10
25Section
10. 71.84 (1) of the statutes is amended to read:
SB518,8,8
171.84
(1) Individuals and fiduciaries. Except as provided in s. 71.09 (11), in
2the case of any underpayment of estimated tax by an individual, estate or trust,
3except as provided under s. 71.09, there shall be added to the aggregate tax for the
4taxable year interest at the rate
of 12% determined under s. 73.14 (7) (a) per year on
5the amount of the underpayment for the period of the underpayment. In this
6subsection, "the period of the underpayment" means the time period from the due
7date of the installment until either the 15th day of the 4th month beginning after the
8end of the taxable year or the date of payment, whichever is earlier.
SB518, s. 11
9Section
11. 71.84 (2) (a) of the statutes is amended to read:
SB518,8,2010
71.84
(2) (a) Except as provided in s. 71.29 (7), in the case of any underpayment
11of estimated tax under s. 71.29 or 71.48 there shall be added to the aggregate tax for
12the taxable year interest at the rate
of 12% determined under s. 73.14 (7) (a) per year
13on the amount of the underpayment for the period of the underpayment. For
14corporations, except as provided in par. (b), "period of the underpayment" means the
15time period from the due date of the installment until either the 15th day of the 3rd
16month beginning after the end of the taxable year or the date of payment, whichever
17is earlier. If 90% of the tax shown on the return is not paid by the 15th day of the 3rd
18month following the close of the taxable year, the difference between that amount
19and the estimated taxes paid, along with any interest due, shall accrue delinquent
20interest under s. 71.91 (1) (a).
SB518, s. 12
21Section
12. 71.84 (2) (c) of the statutes is amended to read:
SB518,9,322
71.84
(2) (c) If a refund under s. 71.29 (3m) results in an income or franchise
23tax liability that is greater than the amount of estimated taxes paid in reduced by
24the amount of the refund, the taxpayer shall add to the aggregate tax for the taxable
25year interest at an annual rate
of 12% determined under s. 73.14 (7) (a) on the
1amount of the unpaid tax liability for the period beginning on the date the refund is
2issued and ending on the 15th day of the 3rd month beginning after the end of the
3taxable year, or the date the tax liability is paid, whichever is earlier.
SB518, s. 13
4Section
13. 71.90 (1) of the statutes is amended to read:
SB518,9,205
71.90
(1) Deposit. The department shall notify any person who files a petition
6for redetermination that the person may deposit the amount of an additional
7assessment, including any interest or penalty, with the department, or with a person
8that the department prescribes, at any time before the department makes its
9redetermination. The department shall notify spouses jointly except that, if the
10spouses have different addresses and if either spouse notifies the department in
11writing of those addresses, the department shall serve a duplicate of the original
12notice on the spouse who has the address other than the address to which the original
13notice was sent. Amounts deposited under this subsection shall be subject to the
14interest provided by s. 71.82 only to the extent of the interest accrued prior to the first
15day of the month succeeding the date of deposit. Any deposited amount which is
16refunded shall bear interest at the rate
of 9% determined under s. 73.14 (7) (a) per
17year during the time the funds were on deposit. A person may also pay any portion
18of an assessment which is admitted to be correct and the payment shall be considered
19an admission of the validity of that portion of the assessment and may not be
20recovered in an appeal or in any other action or proceeding.
SB518, s. 14
21Section
14. 71.90 (2) of the statutes is amended to read:
SB518,9,2522
71.90
(2) Deposit with the secretary of administration. At any time while the
23petition is pending before the tax appeals commission or an appeal in regard to that
24petition is pending in a court, the taxpayer may offer to deposit the entire amount
25of the additional taxes, together with interest, with the secretary of administration.
1If an offer to deposit is made, the department of revenue shall issue a certificate to
2the secretary of administration authorizing the secretary to accept payment of such
3taxes together with interest to the first day of the succeeding month and to give a
4receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the
5taxes and interest to the secretary of administration within 30 days. A copy of the
6receipt of the secretary of administration shall be filed with the department. The
7department shall, upon final determination of the appeal, certify to the secretary of
8administration the amount of the taxes as finally determined and direct the
9secretary of administration to refund to the appellant any portion of such payment
10which has been found to have been improperly assessed, including interest. The
11secretary of administration shall make the refunds directed by the certificate within
1230 days after receipt. Taxes paid to the secretary of administration under this
13subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
14to the extent of the interest accrued on the taxes prior to the first day of the month
15succeeding the application for hearing. Any portion of the amount deposited with the
16secretary of administration which is refunded to the taxpayer shall bear interest at
17the rate
of 9% determined under s. 73.14 (7) (a) per year during the time that the
18funds are on deposit.
SB518, s. 15
19Section
15. 71.91 (6) (d) 1. of the statutes is amended to read:
SB518,11,420
71.91
(6) (d) 1. Any person, including an officer or employee, who fails to
21surrender property that is subject to levy upon demand of the department is liable
22to the department for a sum equal to the value of the property not surrendered, but
23not exceeding the amount of taxes for the collection of which that levy was made,
24together with costs and interest at the rate
of 18%
determined under s. 73.14 (7) (b) 25per year from the date of that levy. Any amount, other than costs, recovered under
1this paragraph shall be credited against the tax liability for the collection of which
2that levy was made. The liability under this paragraph may be assessed, levied and
3collected as are additional income or franchise taxes or may be recovered by the
4department in a civil action.
SB518, s. 16
5Section
16. 71.91 (6) (e) 3. of the statutes is amended to read:
SB518,11,116
71.91
(6) (e) 3. For purposes of an adjudication under this paragraph, the
7assessment of the tax upon which the interest or lien of the department is based is
8conclusively presumed to be valid. Interest shall be allowed for judgments under this
9paragraph at the rate
of 12% determined under s. 73.14 (7) (a) per year from the date
10the department receives the money wrongfully levied upon to the date of payment
11of the judgment or from the date of sale to the date of payment.
SB518, s. 17
12Section
17. 71.91 (6) (f) 5. of the statutes is amended to read:
SB518,12,313
71.91
(6) (f) 5. Before the sale, the department shall determine a minimum
14price for which the property shall be sold. If no person offers for that property at the
15sale at least the amount of the minimum price, the state shall purchase the property
16for the minimum price; otherwise, the property shall be sold to the highest bidder.
17In determining the minimum price, the department shall take into account the
18expense of making the levy and sale in addition to the value of the property. If
19payment in full is required at the time of acceptance of a bid and is not paid then, the
20department shall sell the property in the manner provided under this paragraph.
21If the conditions of the sale permit part of the payment to be deferred and if that part
22is not paid within the prescribed period, the department may sue the purchaser in
23the circuit court for Dane County for the unpaid part of the purchase price and
24interest at the rate
of 12% determined under s. 73.14 (7) (a) per year from the date
25of the sale or the department may declare the sale void and may sell the property
1again under this paragraph. If the property is sold again, the 2nd purchaser shall
2receive it free of any claim of the defaulting purchaser and the amount paid upon the
3bid price by the defaulting purchaser is forfeited.
SB518, s. 18
4Section
18. 71.91 (6) (g) 2. of the statutes is amended to read:
SB518,12,125
71.91
(6) (g) 2. The owners of any real property sold under par. (f), their heirs
6or personal representatives, or any person having an interest in or a lien on that
7property, or any person on behalf of a person specified in this subdivision may redeem
8the property sold, or any part of that property, within 120 days after the sale by
9payment to the purchaser or, if the purchaser cannot be found in the county in which
10the property to be redeemed is situated, then to the department, for the use of the
11purchaser or the purchaser's heirs or assigns, the amount paid by the purchaser and
12interest at the rate
of 18% determined under s. 73.14 (7) (b) per year.
SB518, s. 19
13Section
19. 73.01 (4) (e) 2. of the statutes is amended to read:
SB518,12,2314
73.01
(4) (e) 2. Except for hearings on ss. 341.405 and 341.45, the department
15of revenue may choose not to appeal and to nonacquiesce in the decision or order by
16sending a notice of nonacquiescence to the clerk of the commission, to the revisor of
17statutes for publication in the Wisconsin administrative register and to the taxpayer
18or the taxpayer's representative before the time expires for seeking a review of the
19decision or order under s. 73.015. The effect of this action is that, although the
20decision or order is binding on the parties for the instant case
and the decision or
21order may be cited by the commission and the courts, the commission's conclusions
22of law, the rationale and construction of statutes in the instant case are not binding
23upon or required to be followed by the department of revenue in other cases.
SB518, s. 20
24Section
20. 73.015 (3) of the statutes is created to read:
SB518,13,5
173.015
(3) Except for decisions and orders in small claims matters, as defined
2in s. 73.01 (1) (b), a conclusion of law or other holding in any decision or order of the
3commission may be cited by the commission or the courts as authority unless that
4conclusion of law or holding has been reversed, modified, overruled, or vacated on the
5merits on appeal or by a subsequent decision or order of the commission.
SB518, s. 21
6Section
21. 73.03 (25) of the statutes is amended to read:
SB518,13,127
73.03
(25) To settle and dispose of tax cases or issues pending before the tax
8appeals commission when, in the judgment of the department of revenue, such action
9is warranted in the best interests of the state; and, with the approval of the attorney
10general, to settle and dispose of tax cases or issues pending in the courts.
Settlements
11under this subsection may be made on the basis of a taxpayer's ability to pay the
12liability asserted by the department.
SB518, s. 22
13Section
22. 73.14 of the statutes is created to read:
SB518,13,15
1473.14 General provision. (1) Definition. In this section, "department"
15means the department of revenue.
SB518,13,23
16(2) Relying on published guidance. (a) In the course of any audit, assessment,
17or claim for refund, or in the course of any proceeding appealing any audit
18determination, assessment, or the denial of any claim for refund, the department
19shall not take a position adverse to any taxpayer that is contrary to any rule
20promulgated by the department that was in effect during the period related to the
21audit, assessment, or claim or that is contrary to any guidance published by the
22department prior to that period and not subsequently retracted, altered, or amended
23in any material manner.
SB518,14,324
(b) With regards to any position taken by the department in any matter
25described under par. (a), if the department amends a rule or amends, retracts, or
1alters previously published guidance in a manner that is adverse to any taxpayer,
2the department shall apply the amendment, retraction, or alteration prospectively
3only.
SB518,14,7
4(3) Relying on past audits. (a) A person who is subject to an assessment or
5audit determination by the department, including any subsidiary, heir, assignee, or
6related party of the person, shall not be liable for any amount that the department
7asserts that the person owes if all of the following conditions are satisfied:
SB518,14,108
1. The liability asserted by the department is the result of a condition, activity,
9attribute, or transaction that was present in a prior audit or assessment of the
10person.
SB518,14,1311
2. A department employee who was involved in the prior audit or assessment
12knew or should reasonably have known of the condition, activity, attribute, or
13transaction prior to completing the prior audit or assessment.
SB518,14,1514
3. The liability asserted by the department as described under subd. 1. was not
15asserted in the prior audit or assessment.
SB518,14,2016
(b) This subsection does not apply to any assessment or audit that is
17subsequent to the promulgation of a rule, dissemination of guidance to the general
18public, or effective date of a statute, if the rule, guidance, or statute clearly and
19unequivocally imposes the liability as result of the condition, activity, attribute, or
20transaction described in par. (a) 1.
SB518,14,24
21(4) Waiver of taxpayer rights. (a) The time within which the department may
22act on the issuance of any assessment or audit determination may not be extended,
23except that this paragraph does not apply to any action by the department on a
24petition for redetermination.
SB518,15,5
1(b) No agreement or waiver of a person's right to appeal a determination or to
2file a claim for a refund with respect to a particular audit or assessment period shall
3be valid if the agreement or waiver was executed prior to the department's issuance
4of an appealable assessment or audit determination with respect to that audit or
5assessment period.
SB518,15,12
6(5) Equitable recoupment. A person against whom the department asserts a
7liability may offset against the liability a refund of any tax or fee administered by the
8department that the person may claim regardless of whether the time for claiming
9the refund has expired and regardless of whether the year and transaction related
10to the liability is the same as that related to the refund. This subsection does not
11apply to any refund that is associated with any period that is prior to the initial date
12of the audit or assessment period that results in the liability.
SB518,15,18
13(6) Negligence determinations. The department shall not impose a penalty
14on a taxpayer for negligence or for otherwise filing an improper return unless the
15department proves by the preponderance of the evidence that the taxpayer's action
16was clearly contradicted by statute, rule, or department guidance and the statute,
17rule, or guidance was enacted, promulgated, or published prior to the period for
18which the penalty is imposed.
SB518,15,23
19(7) Calculation of interest rates. (a) Annually, except as provided in par. (b),
20the department shall determine and publish an interest rate that is applicable to
21amounts owed to the department and to taxpayers during that calendar year and
22equal to the 2-year U.S. department of the treasury rate as of December 1 of the prior
23year, plus 4 percent.
SB518,16,224
(b) Annually, the department shall determine and publish an interest rate that
25is applicable to delinquent amounts owed to the department during that calendar
1year and equal to the 2-year U.S. department of the treasury rate as of December
21 of the prior year, plus 10 percent.
SB518,16,4
3(8) Applicability. Notwithstanding any other provision of law, this section
4applies to all taxes and fees administered by the department.
SB518, s. 23
5Section
23. 77.59 (3m) of the statutes is repealed.
SB518, s. 24
6Section
24. 77.59 (4) (a) of the statutes is amended to read:
SB518,17,57
77.59
(4) (a)
Except as provided in sub. (3m), at At any time within 4 years after
8the due date, or in the case of buyers the unextended due date, of a person's
9corresponding Wisconsin income or franchise tax return or, if exempt, within 4 years
10of the 15th day of the 4th month of the year following the close of the calendar or fiscal
11year for which that person files a claim, that person may, unless a determination by
12the department by office or field audit of a seller has been made and unless a
13determination by office audit of a buyer other than an audit in which the tax that is
14the subject of the refund claim was not adjusted has been made and unless a
15determination by field audit of the buyer has been made, file with the department
16a claim for refund of taxes paid to the department by that person.
If the amount of
17the claim is at least $50 or if either the seller has ceased doing business, the buyer
18is being field audited or the seller may no longer file a claim, the The buyer may,
19within the time period under this subsection, file a claim with the department for a
20refund of the taxes paid to the seller. A claim is timely if it fulfills the requirements
21under s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form
22prescribed by the department, only by signing that form and only if the seller signs
23the form unless the department waives that requirement. If both a buyer and a seller
24file a valid claim for the same refund, the department may pay either claim. The
25claim for refund shall be regarded as a request for determination. The determination
1thus requested shall be made by the department within one year after the claim for
2refund is received by it unless the taxpayer has consented in writing to an extension
3of the one-year time period prior to its expiration.
All claims for refund shall be filed
4with the department. The seller shall not be liable to any buyer for amounts that the
5seller collected and paid to the department.
SB518, s. 25
6Section
25. 77.59 (8m) of the statutes is amended to read:
SB518,17,117
77.59
(8m) Within the time period under sub. (4), the department of revenue
8may refund excess taxes paid to it under this chapter, even if the person applying for
9the refund has been field audited in respect to those taxes, if the applicant's
10customers have filed valid claims for refunds with the
applicant department, and if
11the refund is passed along to those customers.
SB518, s. 26
12Section
26. 77.60 (1) (a) of the statutes is amended to read:
SB518,17,2213
77.60
(1) (a) Except as provided in par. (b), unpaid taxes shall bear interest at
14the rate
of 12% determined under s. 73.14 (7) (a) per year from the due date of the
15return until paid or deposited with the department. Taxes refunded to the seller
16shall bear interest at
9% the rate determined under s. 73.14 (7) (a) per year from the
17due date of the return to the date on which the refund is certified on the refund rolls.
18An extension of time within which to file a return shall not extend the due date of the
19return for purposes of interest computation. Taxes refunded to the buyer shall bear
20interest at
9% the rate determined under s. 73.14 (7) (a) per year from the last day
21of the month following the month during which the buyer paid the tax to the date on
22which the refund is certified on the refund rolls.
SB518, s. 27
23Section
27. 77.60 (1) (b) of the statutes is amended to read:
SB518,18,524
77.60
(1) (b) Any unpaid taxes for a calendar year or a fiscal year resulting from
25a field audit shall bear interest at the rate
of 12%
determined under s. 73.14 (7) (a)
1per year from the due date of the taxpayer's Wisconsin income or franchise tax return
2for that calendar or fiscal year or, if exempt, from the 15th day of the 4th month of
3the year after the close of the calendar or fiscal year for which the taxes are due to
4the date on which the taxes are paid or, if unpaid, become delinquent, whichever is
5earlier.
SB518, s. 28
6Section
28. 77.60 (2) (intro.) of the statutes is amended to read:
SB518,18,177
77.60
(2) (intro.) Delinquent sales and use tax returns shall be subject to a $20
8late filing fee unless the return was not timely filed because of the death of the person
9required to file or unless the return was not timely filed due to good cause and not
10due to neglect. The fee shall not apply if the department has failed to issue a seller's
11permit or a use tax registration within 30 days of the receipt of an application for a
12seller's permit or use tax registration accompanied by the fee established under s.
1373.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and the
14security required under s. 77.61 (2) has not been placed with the department.
15Delinquent sales and use taxes shall bear interest at
the rate of 1.5% a rate that is
16equal to one-twelfth of the rate determined under s. 73.14 (7) (b) per month until
17paid. The taxes imposed by this subchapter shall become delinquent if not paid:
SB518, s. 29
18Section
29. 77.60 (3) of the statutes is amended to read:
SB518,18,2319
77.60
(3) If Subject to s. 73.14 (6), if due to neglect an incorrect return is filed,
20the entire tax finally determined shall be subject to a penalty of 25%, or 50% in the
21case of returns under s. 77.61 (1) (c), of the tax exclusive of interest or other penalty.
22A person filing an incorrect return shall have the burden of proving that the error
23or errors were due to good cause and not due to neglect.
SB518, s. 30
24Section
30. 77.60 (4) of the statutes is amended to read:
SB518,19,11
177.60
(4) In Subject to s. 73.14 (6), in case of failure to file any return required
2under authority of s. 77.58 by the due date, determined with regard to any extension
3of time for filing, unless it is shown that such failure was due to reasonable cause and
4not due to neglect, there shall be added to the amount required to be shown as tax
5on such return 5% of the amount of such tax if the failure is not for more than one
6month, with an additional 5% for each additional month or fraction thereof during
7which such failure continues, not exceeding 25% in the aggregate. For purposes of
8this subsection, the amount of tax required to be shown on the return shall be
9reduced by the amount of any part of the tax which is paid on or before the due date
10prescribed for payment of the tax and by the amount of any credit against the tax
11which may be claimed upon the return.
SB518, s. 31
12Section
31. 77.60 (5) of the statutes is amended to read:
SB518,19,1613
77.60
(5) If Subject to s. 73.14 (6), if a person fails to file a return when due or
14files a false or fraudulent return with intent in either case to defeat or evade the tax
15imposed by this subchapter, a penalty of 50% shall be added to the tax required to
16be paid, exclusive of interest and other penalties.
SB518, s. 32
17Section
32. 77.96 (5) of the statutes is amended to read:
SB518,19,2318
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
19the due date, including extensions, for filing under ch. 71, file an accurate statement
20of its gross tax liability or net business income. Payments made after the due date
21under sub. (2) and on or before the due date under this subsection are not delinquent
22but are subject to interest at the rate
of 12% determined under s. 73.14 (7) (a) per
23year.
SB518, s. 33
24Section
33. 78.68 (1) of the statutes is amended to read:
SB518,20,5
178.68
(1) Unpaid taxes shall bear interest at the rate of 12% per year from the
2due date of the tax until paid or deposited with the department, and all refunded
3taxes bear interest at the rate
of 9% determined under s. 73.14 (7) (a) per year from
4the due date of the return to the date on which the refund is certified on the refund
5rolls.
SB518, s. 34
6Section
34. 78.68 (2) (intro.) of the statutes is amended to read:
SB518,20,117
78.68
(2) (intro.) Delinquent tax returns are subject to a $10 late filing fee.
8Delinquent motor vehicle fuel, alternate fuels and general aviation fuel taxes bear
9interest at
the rate of 1.5% a rate that is equal to one-twelfth of the rate determined
10under s. 73.14 (7) (b) per month until paid. The taxes imposed by this chapter are
11delinquent if not paid as follows:
SB518, s. 35
12Section
35. 78.68 (3) of the statutes is amended to read:
SB518,20,1613
78.68
(3) If Subject to s. 73.14 (6), if due to neglect an incorrect return is filed,
14the entire tax finally determined is subject to a penalty of 25% of the tax exclusive
15of interest or other penalty.
A person filing an incorrect return has the burden of
16proving that the error or errors were due to good cause and not due to neglect.
SB518, s. 36
17Section
36. 227.12 (3) of the statutes is amended to read:
SB518,20,2318
227.12
(3) Within Except as provided in sub. (4), within a reasonable period of
19time after the receipt of a petition under this section, an agency shall either deny the
20petition in writing or proceed with the requested rule making. If the agency denies
21the petition, it shall promptly notify the petitioner of the denial, including a brief
22statement of the reason for the denial. If the agency proceeds with the requested rule
23making, it shall follow the procedures prescribed in this subchapter.
SB518, s. 37
24Section
37. 227.12 (4) of the statutes is created to read:
SB518,21,14
1227.12
(4) If a petition to the department of revenue alleges that the
2department has established a standard by which it is construing a state tax statute,
3but has not promulgated a rule to adopt the standard or published the standard in
4a manner that is available to the public, the department shall initiate rule making
5within 90 days from the date that the petition is received and submit a rule to the
6legislature pursuant to s. 227.19 (2) no later than 180 days from the date that the
7petition is received. The rule need not adhere to the standard established by the
8department, but shall address the same circumstances as the standard addresses.
9If the department fails to comply with this subsection, any of the petitioners may
10commence an action in circuit court to compel the department's compliance. If an
11action is commenced under this subsection, the court may compel the department to
12provide information to the court related to the degree to which the department is
13enforcing the standard, except that the information provided by the department
14shall not disclose the identity of any person who is not a party to the action.
SB518, s. 38
15Section
38. 227.41 (1) of the statutes is amended to read:
SB518,21,2216
227.41
(1) Any Except as provided in sub. (5), any agency may, on petition by
17any interested person, issue a declaratory ruling with respect to the applicability to
18any person, property or state of facts of any rule or statute enforced by it. Full
19opportunity for hearing shall be afforded to interested parties. A declaratory ruling
20shall bind the agency and all parties to the proceedings on the statement of facts
21alleged, unless it is altered or set aside by a court. A ruling shall be subject to review
22in the circuit court in the manner provided for the review of administrative decisions.
SB518, s. 39
23Section
39. 227.41 (3) of the statutes is amended to read:
SB518,21,2524
227.41
(3) The Except as provided in sub. (5) (b), the petition shall be filed with
25the administrative head of the agency or with a member of the agency's policy board.