Subject Index

``Agricultural use" definition revised re growing of short rotation woody crops -  AB408

``Agricultural use" definition revised re growing of short rotation woody crops -  SB279

Ambulatory surgical center assessment created; DOR duties [Enrolled AB-75: Sec. 601s, 681g, 1623m, 2433x, 9143 (4u)] - AB75

Biodiesel fuel production tax credit: effective date delayed [Enrolled AB-75: Sec.1554d, 1643d, 1709d]  - AB75

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record; JRCCP report [for section numbers and further revision, see entry under ``Tobacco"]  - AB75

Class ``B" and ``Class B" permits for tribal applicants: DOR required to issue [Enrolled AB-75: Sec. 2318em, it]  - AB75

Consolidated tax statements: DOR may require [Sec. 1678, 1779] -  AB75

Construction contractor regulations re withholding on payments to independents and single-member LLCs; DOR rule-making without finding of emergency; ``willful misclassification" defined re penalty [Enrolled AB-75: Sec. 1777m, o, 1778q, 9143 (1q), 9343 (3i)] -  AB75

Corporate income and franchise tax: combined group tax credit sharing [Enrolled AB-75: Sec. 1621km, Ld, 9343 (21b)]  - AB75

Corporate income and franchise tax: combined reporting technical and minor policy changes [Enrolled AB-75: Sec. 1537, 1538b-1539d, 1599d, 1619, 1620b-1621e, 1621f-1621k, L, m-r, 1798, 9343 (21b)] -  AB75

Corporate income and franchise tax: election to include members of controlled group in combined report [Enrolled AB-75: Sec. 1621eb, 9343 (21b)] -  AB75

County property tax assessment systems: DOR to collaborate with counties [Sec. 9143 (3); original bill only]  - AB75

Disregarded entity for sales and use tax purposes: separate return provisions [Sec. 1833, 1852, 1855, 9443 (9); Enrolled AB-75: further revisions, 1833b, 1852b, 1855b, 9443 (9d), (14q)] - AB75

DOR may not change its interpretation of any statute or administrative rule to increase tax revenue unless required by a change in statutes or rules -  AB505

DOR Secretary's authority to waive or reduce interest or penalties expanded -  AB343

DOR Secretary's authority to waive or reduce interest or penalties expanded -  SB238

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Emergency services expenditures by county or municipality may not be less than 2009 expenditures: 2009 WisAct 28 provision repealed -  AB661

Emergency services expenditures by county or municipality may not be less than 2009 expenditures; DOR duties [Enrolled AB-75: Sec. 1900k] -  AB75

Equalized value determination error for a county or municipality by DOR: provisions for correcting created  - AB703

ERTID tax increments applied to another ERTID created by the same political subdivision authorized, conditions specified - AB174

ERTID tax increments applied to another ERTID created by the same political subdivision authorized, conditions specified - SB144

Ethanol and biodiesel fuel pump tax credits: computation order [Sec. 1583, 1670, 9343 (2), (14), 9443 (2)]  - AB75

Financial disability re income tax refund: time period to claim refund extended -  SB444

Financial record matching program re state delinquent debts [Sec. 602, 1804, 9443 (7)] -  AB75

Income and franchise tax settlements and audits: DOR must disclose if corporation's tax liability increases by certain amount - AB848

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required -  AB783

Income tax reciprocity between Wisconsin and Minnesota: DOR in conjunction with Minnesota Department of Revenue to study, report required -  SB608

Intoxicating liquor manufacturer or rectifier permitted to sell or provide free taste samples directly to consumers for consumption on or off the premises; licensing, DOR, and winery permit provisions [Enrolled AB-75: Sec. 2318j-x]  - AB75

Job creation tax benefit created, Comm.Dept and DOR duties -  SB539

Job creation tax benefit created re new full-time employees and withholding tax -  AB853

Job creation tax benefit created re new full-time employees and withholding tax -  SB621

Jobs Tax Benefit created [Sec. 620, 1569, 1654, 1720, 3070, 9110 (6), (7), 9443 (11); Enrolled AB-75: further revisions, 1540d, 1593b, 1598d, 1625d, 1677b, 1688d, 1702d, 1741b, 1873d] -  AB75

Legal Services, Division of, created in DOA; authorized to provide legal services to executive branch agencies, except DOJ and DPI; position of unclassified chief legal advisor created in certain agencies; classified attorney positions in specified agencies deleted [for section numbers and further revisions, see entry under ``Attorney"] -  AB75

Local property assessor certification renewal: notary requirement eliminated (remedial legislation)  - AB561

Local property tax assessments: supervision by DOR [Sec. 605, 1511-1515, 1817, 9343 (4); original bill only]  - AB75

Managed Forest Land Program revisions, DNR and DOR duties [A.Amdts 1, 2, and 3: further revisions]  - AB580

Managed Forest Land Program revisions, DNR and DOR duties -  SB590

Military family relief fund created; individual income tax checkoff for donations [Enrolled AB-75: Sec. 540s, 602s, 665ss, 668s, 1593e, 2773s, 9136 (2c), 9343 (5c)]  - AB75

Milton, City of: 2009 equalized valuation of property correction, TID number 8 provision -  AB555

Municipal services payments: administration transferred from DOA to DOR [Sec. 1520, 9343 (18); original bill only]  - AB75

Petroleum inspection fee statutes reorganized and term and inspection provisions revised (remedial legislation)  - AB742

Property taxes and personal property taxes: revisions re refunded or rescinded taxes reported to DOR, charge-back to taxing jurisdiction of taxes owed, and when payment is due [A.Sub.Amdt.2: further revisions] - AB159

Records re income, franchise, or sales tax returns: penalties for failure to provide [Sec. 1796, 1854; Enrolled AB-75: standard response time, standard for noncompliance, and penalty waivers to be set by rule] -  AB75

Regional (Dane County, Southeast, and Fox Cities) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental car fee modified; report required [for section numbers, see entry under ``Regional planning"] -  AB75

Reinvested capital gains: procedure created for certain persons to defer taxation; JSCTE appendix report [Sec. 1535, 1544, 3073] -  AB75

School levy tax credit revisions [Enrolled AB-75: Sec. 629d, e, 1815b, 1906d, 1917d] -  AB75

Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Enrolled AB-75: Sec. 602s, 632i, 1593g, 9343 (6q)]  - AB75

Seller's permit: list of persons with revoked permit on DOR Internet site [Sec. 1814, 9443 (1)]  - AB75

Small winery cooperative wholesalers: meeting with DOR and U.W. Center for Cooperatives and publicly available reports requirement eliminated -  AB859

State agency debt collection revisions; DOR agreements with IRS [Sec. 1805-1808, 1811, 1812, 3224-3226, 9443 (6); Enrolled AB-75: DOR debt collection initiative, IRS agreement revisions, 1815d] -  AB75

Tax Appeals Commission standard of review of DOR rules [Sec. 1809, 1810, 9343 (9); original bill only]  - AB75

Tax laws: enhanced enforcement to increase state tax revenues; annual report required [Enrolled AB-75: Sec. 1815g]  - AB75

Tax preparer: DOR to promulgate rules to prohibit a person from practicing without a license, CPA and attorney provisions; refund anticipation loan prohibited  - AB290

Tax stamps on cigarettes: reduced discount on tax to persons authorized to purchase; DOR to credit set percentage to appropriation for tobacco control grants and programs  - AB381

TID administrative procedure revisions, DOR duties -  AB611

TID administrative procedure revisions, DOR duties [S.Amdt.2: further revisions] -  SB412

TID created before certain date may be designated as distressed, conditions specified; DOR and donor TID provisions  - AB426

TID created before certain date may be designated as distressed, conditions specified; DOR and donor TID provisions [S.Amdt.2: ``severely distressed" provisions added; S.Sub.Amdt.1: further revisions] - SB291

TID number 8 in City of Ripon: DOR to proceed but may not certify a value increment before set date  - AB363

TID number 8 in City of Ripon: DOR to proceed but may not certify a value increment before set date  - SB256

TID number 18 in City of Waukesha: DOR required to proceed and not certify a value increment before certain date  - AB502

TID number 4 in Village of Elmwood: DOR certification of a value increment -  AB173

TID number 4 in Village of Elmwood: DOR certification of a value increment -  SB116

TID number 6 in City of Sheboygan and TID number 18 in City of Waukesha: provisions modified and DOR duties  - SB463

TID number 6 in City of Sheboygan: expenditure period extended, DOR allocation of tax increments provision  - AB519

TID number 10 in City of Chippewa Falls: filing certain forms with DOR -  AB28

TID number 10 in City of Chippewa Falls: filing certain forms with DOR -  SB7

TID number 3 in City of Durand: tax incremental base reduced, DOR duties -  AB963

TID number 3 in City of Durand: tax incremental base reduced, DOR duties -  SB675

TID number 2 in City of Racine: life extended -  AB175

TID number 2 in City of Racine: life extended [S.Amdt.1: termination provision added] -  SB132

TIF districts: DOR to impose annual fee [Sec. 606, 1456, 1489, 1490, 9443 (4); Enrolled AB-75: administrative appropriation modified re municipal costs] -  AB75

Tribal tax refund and sharing agreements expanded [Sec. 1815, 1841, 1848, 2338, 2401, 9443 (8); Enrolled AB-75: further revisions, use tax credit for purchases made on Native American lands, 1841b, 9443 (14q)] -  AB75

revenue bonds Revenue bonds, see Bonds — Municipal

revenue limits for schools Revenue limits for schools, see School — Finance

revenue sharing, state Revenue sharing, State, see Property tax — Exemption; Shared revenue

reynolds, john w Reynolds, John W.

Whitefish Dunes State Park renamed Governor John W. Reynolds Whitefish Dunes State Park  - AB956

Whitefish Dunes State Park renamed Governor John W. Reynolds Whitefish Dunes State Park  - SB668

rfid _radio frequency identification_ RFID (Radio frequency identification), see Radio

rib lake, village of Rib Lake, Village of, see Taylor County

richland county Richland County

Court interpreter pilot project in seventh judicial administrative district authorized [Sec. 609, 9109 (1), 9409 (1)]  - AB75

right of privacy Right of privacy, see Privacy

right_of_way Right-of-way, see Motor vehicle — Regulation; Railroad; Road

right to keep and bear arms Right to keep and bear arms, see Firearms and dangerous weapons

rights of victims and witnesses of crimes Rights of victims and witnesses of crimes, see Crime victim