AB23,24,2
1125.53 (3) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to
2returns and claims under ch. 71, apply to permits issued under this section.
AB23, s. 38 3Section 38. 125.58 (5) of the statutes is created to read:
AB23,24,54 125.58 (5) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to
5returns and claims under ch. 71, apply to permits issued under this section.
AB23, s. 39 6Section 39. 139.11 (4) (a) of the statutes is amended to read:
AB23,24,127 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
8relating to confidentiality of income, franchise and gift tax returns, apply to any
9information obtained from any person on a fermented malt beverage tax return,
10report, schedule, exhibit or other document or from an audit report relating to any
11of those documents, except that the department of revenue shall publish brewery
12production and sales statistics.
AB23, s. 40 13Section 40. 139.25 (3) of the statutes is amended to read:
AB23,24,1814 139.25 (3) Incorrect return. If due to neglect an incorrect return is filed and
15upon a showing by the department under s. 73.16 (4)
, the entire tax finally
16determined is subject to a penalty of 25% of the tax exclusive of interest or other
17penalty. A person filing an incorrect return has the burden of proving that the error
18or errors were due to good cause and not due to neglect.
AB23, s. 41 19Section 41. 139.25 (4) of the statutes is amended to read:
AB23,25,520 139.25 (4) Failure to file return. In case of failure to file any return required
21under s. 139.05, 139.06 or 139.11 by the due date, unless it is shown that that failure
22was due to reasonable cause and not due to neglect
and upon a showing by the
23department under s. 73.16 (4)
, there shall be added to the amount required to be
24shown as tax on that return 5% of the amount of that tax if the failure is for not more
25than one month, and an additional 5% of the tax for each additional month or fraction

1thereof during which that failure continues, not exceeding 25% of the tax in the
2aggregate. For purposes of this subsection, the amount of tax required to be shown
3on the return shall be reduced by the amount of any part of the tax which is paid on
4or before the due date prescribed for payment of the tax and by the amount of any
5credit against the tax which may be claimed upon the return.
AB23, s. 42 6Section 42. 139.38 (6) of the statutes is amended to read:
AB23,25,107 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
8relating to confidentiality of income, franchise and gift tax returns, apply to any
9information obtained from any person on a cigarette tax return, report, schedule,
10exhibit or other document or from an audit report pertaining to the same.
AB23, s. 43 11Section 43. 139.82 (6) of the statutes is amended to read:
AB23,25,1512 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
13relating to confidentiality of income, franchise and gift tax returns, apply to any
14information obtained from any person on a tobacco product tax return, report,
15schedule, exhibit or other document or from an audit report pertaining to the same.
AB23, s. 44 16Section 44. 227.12 (3) of the statutes is amended to read:
AB23,25,2217 227.12 (3) Within Except as provided in sub. (4), within a reasonable period of
18time after the receipt of a petition under this section, an agency shall either deny the
19petition in writing or proceed with the requested rule making. If the agency denies
20the petition, it shall promptly notify the petitioner of the denial, including a brief
21statement of the reason for the denial. If the agency proceeds with the requested rule
22making, it shall follow the procedures prescribed in this subchapter.
AB23, s. 45 23Section 45. 227.12 (4) of the statutes is created to read:
AB23,26,1924 227.12 (4) If a petition to the department of revenue alleges that the
25department has established a standard by which it is construing a state tax statute,

1but has not promulgated a rule to adopt the standard or published the standard in
2a manner that is available to the public, the department shall, as provided under s.
3227.135, submit a statement of the scope of the proposed rule to the governor no later
4than 90 days after receiving the petition. No later than 270 days after the statement
5is approved by the governor, the department shall submit the proposed rule in final
6draft form to the governor for the governor's approval, as provided under s. 227.185.
7At the department's request, the governor may, at any time prior to the expiration
8of any deadline specified in this subsection, extend the time for submitting the
9statement or proposed rule in draft form for any period not to exceed 60 days. The
10governor may grant more than one extension under this subsection, but the total
11period for all such extensions may not exceed 120 days. The rule need not adhere to
12the standard established by the department, but shall address the same
13circumstances as the standard addresses. If the department fails to comply with this
14subsection, any of the petitioners may commence an action in circuit court to compel
15the department's compliance. If an action is commenced under this subsection, the
16court may compel the department to provide information to the court related to the
17degree to which the department is enforcing the standard, except that the
18information provided by the department shall not disclose the identity of any person
19who is not a party to the action.
AB23, s. 46 20Section 46. 227.41 (1) of the statutes is amended to read:
AB23,27,221 227.41 (1) Any Except as provided in sub. (5), any agency may, on petition by
22any interested person, issue a declaratory ruling with respect to the applicability to
23any person, property or state of facts of any rule or statute enforced by it. Full
24opportunity for hearing shall be afforded to interested parties. A declaratory ruling
25shall bind the agency and all parties to the proceedings on the statement of facts

1alleged, unless it is altered or set aside by a court. A ruling shall be subject to review
2in the circuit court in the manner provided for the review of administrative decisions.
AB23, s. 47 3Section 47. 227.41 (3) of the statutes is amended to read:
AB23,27,54 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with
5the administrative head of the agency or with a member of the agency's policy board.
AB23, s. 48 6Section 48. 227.41 (4) of the statutes is amended to read:
AB23,27,117 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time
8after receipt of a petition pursuant to this section, an agency shall either deny the
9petition in writing or schedule the matter for hearing. If the agency denies the
10petition, it shall promptly notify the person who filed the petition of its decision,
11including a brief statement of the reasons therefor.
AB23, s. 49 12Section 49. 227.41 (5) of the statutes is created to read:
AB23,27,2513 227.41 (5) (a) The department of revenue shall, on petition by any interested
14person, or any group or association of interested persons, issue a declaratory ruling
15with respect to the applicability to any person, property, or state of facts of any rule
16or statute enforced by it. The department of revenue may issue a declaratory ruling
17on the facts contained in the petition. If the department of revenue does not deny the
18petition or issue a declaratory ruling on the facts contained in the petition, the
19department of revenue shall hold a hearing, as provided under s. 227.44, and shall
20afford all interested parties an opportunity to participate in the hearing. A
21declaratory ruling shall bind the department and all parties to the proceedings on
22the statement of facts contained in the ruling, unless it is altered or set aside by the
23tax appeals commission or a court or the applicable rule or statute is repealed or
24materially amended. A ruling, including the denial of the petition, shall be subject
25to review by the tax appeals commission as provided in ch. 73.
AB23,28,2
1(b) A petition under par. (a) shall conform to the requirements under sub. (2)
2and be filed with the secretary of revenue.
AB23,28,173 (c) No later than 30 days after the day that the secretary of revenue receives
4a petition under this subsection, the department of revenue shall deny the petition
5in writing, issue a notice that it will issue a declaratory ruling on the facts contained
6in the petition, in which case the department of revenue shall issue the ruling no
7later than 90 days after issuing the notice, or schedule the matter for hearing. The
8department may deny the petition only if the petition fails to comply with the
9requirements under sub. (2) and par. (b) or if the department determines that the
10petition is frivolous, a justiciable controversy does not exist, the ruling would not
11provide guidance on matters of general applicability, or the ruling would substitute
12for other procedures available to the parties for resolution of the dispute. If the
13department denies the petition, it shall promptly notify the person who filed the
14petition of its decision and include with the notice a brief statement of the reasons
15for denying the petition. The department may not deny a petition for lack of a
16justiciable controversy solely because the only parties to the matter are the
17petitioner and the department.
AB23,28,2518 (d) 1. 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 determine, no later than 180 days after the
21secretary receives the petition, whether the petitioner has presented sufficient facts
22from which to issue a declaratory ruling. The department of revenue, petitioner, and
23other parties may take and preserve evidence prior to and during the hearing using
24the methods allowed to parties under s. 227.45. With the agreement of the parties,
25the department may rule on the petition based on facts stipulated by the parties.
AB23,29,9
12. If the department determines that it does not have sufficient facts from
2which to issue a declaratory ruling, the department may deny the petition. If the
3department determines that it has sufficient facts from which to issue a declaratory
4ruling, the department shall issue a ruling on the merits of the petition no later than
5180 days after the determination, unless the deadline is extended by written
6agreement of all parties. The ruling may deny the petition on the grounds that
7petition is frivolous, a justiciable controversy does not exist, the ruling would not
8provide guidance on matters of general applicability, or that the ruling would
9substitute for other procedures available to the parties for resolution of the dispute.
AB23, s. 50 10Section 50. 227.483 (1) of the statutes is amended to read:
AB23,29,1611 227.483 (1) If a hearing examiner or the tax appeals commission finds, at any
12time during the proceeding, that an administrative hearing commenced or continued
13by a petitioner or a claim or defense used by a party is frivolous, the hearing examiner
14or tax appeals commission shall award the successful party the costs and reasonable
15attorney fees that are directly attributable to responding to the frivolous petition,
16claim, or defense.
AB23, s. 51 17Section 51. 803.08 of the statutes is amended to read:
AB23,29,23 18803.08 Class actions. When the question before the court is one of a common
19or general interest of many persons or when the parties are very numerous and it
20may be impracticable to bring them all before the court, one or more may sue or
21defend for the benefit of the whole, except that no claim may be maintained against
22the state or any other party under this section if the relief sought includes the refund
23of or damages associated with a tax administered by the state
.
AB23, s. 52 24Section 52. Initial applicability.
AB23,30,2
1(1) The treatment of section 803.08 of the statutes first applies to lawsuits that
2are commenced on the effective date of this subsection.
AB23,30,63 (2) The treatment of sections 73.01 (4) (e) 2., 73.16 (1), (2), and (5) and 227.483
4(1) of the statutes first applies to determinations that are issued on the effective date
5of this subsection, regardless of whether the amounts at issue relate to transactions
6that occurred prior to the effective date of this subsection.
AB23,30,127 (3) The treatment of sections 71.83 (1) (a) 1. to 4. and (3) (a), 73.16 (4), 76.05
8(2), 76.14, 76.28 (6) (b), 76.39 (3), 76.645 (2) (intro.), 77.60 (2) (intro.) (3), and (4), 78.68
9(3) and (4), and 139.25 (3) and (4) of the statutes first applies to interest and penalties
10imposed on the effective date of this subsection, regardless of whether the amounts
11at issue relate to transactions that occurred prior to the effective date of this
12subsection.
AB23,30,1413 (4) The treatment of section 73.16 (3) of the statutes first applies to audit
14determinations issued after on January 1, 2014.
AB23,30,1615 (5) The treatment of section 227.41 (1), (3), (4), and (5) of the statutes first
16applies to petitions filed on the effective date of this subsection.
AB23, s. 53 17Section 53. Effective date.
AB23,30,1918 (1) This act takes effect on the first day of the 3rd month beginning after
19publication.
AB23,30,2020 (End)
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