2013 Acts Index

WEDC operation requirements re procurement, code of ethics applies to employees, annual reports, and independent audit [Sec. 193o, q, 2055m-x, 9150 (1q)] - Act 20

Wisconsin Shares program revisions re distribution, maximum rates, copayments, and noncustodial parents; JCF duties [Sec. 374, 375, 936, 951-953, 960, 962, 973, 979-981, 983-986, 990-992, 994-1020, 1217, 9406 (4), (5L)] - Act 20

Workforce training program created and labor market information system required; DWD duties; annual report, grants, and appropriation provisions - Act 9

reserve unit of u.s. armed forces Reserve unit of U.S. armed forces, see Military personnel

residence requirement Residence requirement, see Civil service; Elections -- Officials; Elections -- Registration; Medical assistance; Public employee; Veteran

residential care Residential care, see Community-based residential facility; Nursing homes and adult care

residential property Residential property, see Housing

resort Resort, see Recreation

respite care Respite care, see Mental health -- Hospitals and institutes

restaurant Restaurant

Food protection practices (FPP) certification examination and restaurant provisions revised; local ordinance prohibition, exception for 1st class city - Act 292

Retail food establishment license or permit for a restaurant or bed and breakfast establishment: health department of a 1st class city may issue, under agreement with DATCP or DHS; extension of license under certain conditions permitted - Act 298

restraining order Restraining order, see Court -- Procedure

retail establishment Retail establishment

Dry cleaning facility license fee: ``gross receipts" definition revised [Sec. 1505] - Act 20

Lead acid battery used in motor vehicles: seller required to charge a deposit - Act 305

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [Sec. 1460d] - Act 20

Resale store owned by nonprofit organization: property tax exemption created [Sec. 1278k, 9337 (8d)] - Act 20

Retail food establishment license or permit for a restaurant or bed and breakfast establishment: health department of a 1st class city may issue, under agreement with DATCP or DHS; extension of license under certain conditions permitted - Act 298

Retail sales tax: ``purchase price" and ``sales price" definitions revised [Sec. 1276, 1481-1484] - Act 20

Retailer who receives a sales and use tax exemption certificate after reporting the sale as taxable: deduction on return [Sec. 1499d] - Act 20

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - Act 20

Sales tax bad debt adjustments revisions re private label credit card, dual purpose credit card, and lenders; definition provisions - Act 229

Sales tax on property that is incidental to providing certain services [Sec. 1486] - Act 20

UI benefits: individual engaged in sales activity outside a permanent retail establishment and remuneration is related to sales and not hours worked is not eligible to claim - Act 104

Underage alcohol violations: retailers provided with a private right of action against violators; exception and conditions provisions - Act 65

Underage person on premises licensed for retail sale of alcohol beverages: prohibition exception for banquet or hospitality room of a winery as part of a tour - Act 249

retirement _ private plans Retirement -- Private plans

Internal Revenue Code changes adopted re retirement plans, health care spending, pension funding, and related expenditures; JSCTE appendix report [Sec. 1288-1297, 1353-1372, 1374-1383, 1399-1408, 1409-1418] - Act 20

retirement _ public Retirement -- Public, see also Retirement System, Wisconsin

Milwaukee County governance revisions re county board supervisors' compensation, term, authority, and expenditures; county executive authority; contracts and intergovernmental cooperation agreement approval; annuitants of the Milwaukee County Employee's Retirement System; and research department and lobbying services provisions; obsolete statutory reference deleted; referendum required; JSCRS appendix report - Act 14

Surcharge for health insurance for use of tobacco products: GIB shall impose on state employees and retirees [Sec. 715, 731, 9112 (2)] [vetoed] - Act 20

retirement home Retirement home, see Nursing homes and adult care

retirement system, wisconsin Retirement System, Wisconsin

Creditable military service under WRS: program which participating employees may purchase years established, conditions specified; JSCRS appendix report - Act 191

WRS annuitants returning to covered employment: waiting period between termination and rehire increased; annuity suspended if working two-thirds of full-time employment; reestablishing account provision; JSCRS appendix report; emergency rules [Sec. 716b-j, 733m, 737m, 738d, p, 746m-749, 754m, 9112 (3L), 9312 (1), (2L)] - Act 20

WRS benefits and administration updated to conform to the Internal Revenue Code; JSCRS appendix report [Sec. 696-698, 700-704, 707-709, 710, 712, 717, 718, 720-725, 732, 734-736, 739-745, 750-752, 754, 755-758] - Act 20

WRS eligibility requirement re number of hours worked: exception for employees hired before certain date changed to participating employees hired before certain date [Sec. 737, 738] - Act 20

retirement systems, joint survey committee on Retirement Systems, Joint Survey Committee on, see Legislature -- Retirement Systems, Joint Survey Committee on

revenue, department of Revenue, Department of, see also Tax Appeals Commission; specific subject

Absentee ballots: hours a municipal clerk's office can be open each day to receive in-person applications limited; municipalities may hire individuals to help in statewide elections and appropriation provision, DOR duties [partial veto] - Act 146

American Red Cross, Badger Chapter: income tax checkoff modified [Sec. 347, 467, 1349, 2087, 9337 (7)] - Act 20

Assessment or audit determination by DOR: person is not liable for amount DOR asserts is owed from past audit or assessment [Sec. 1464-1466, 9337 (1)] - Act 20

Certification of business for capital gain deferral and exclusion transferred from WEDC to DOR, long-term deferral and Wisconsin assets deferral provisions; individual income tax rates reduced; JSCTE appendix report [Sec. 1305-1320, 1459, 2058, 2059, 2069, 9337 (12), 9450 (1)] - Act 20

Cigarette tax stamp: DOR to study improving cigarette tax collection system and combating illegal cigarette trafficking [Sec. 9137 (1L)] - Act 20

Commercial property: DOR to assess for property tax purposes by request and under certain conditions [Sec. 463d, 1287d, 9337 (2q)] - Act 20

Delinquent ad valorem taxes owed by telephone companies and public utilities: DOR may use same methods for collecting delinquent income taxes [Sec. 1467, 1474] - Act 20

Delinquent sales and use taxes collection: DOR may obtain and sell person's real or personal property to pay [Sec. 1501] - Act 20

DOR may collect from motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refunds for debt owed to state or municipality [Sec. 1509] - Act 20

DOR may enter into agreements with other states for reciprocal offsetting of tax and nontax obligations [Sec. 1456] - Act 20

DOR may write off tax and fee liabilities it determines are not collectable [Sec. 1454] - Act 20

DOR revisions re claiming lottery prizes, motor vehicle fuel tax and bulk plants, woodland tax law program, objections to manufacturing property tax assessments, interest on underpayment of income taxes, and manufacturing and agriculture income and franchise tax credit; JSCTE appendix report - Act 54

Economic development surcharge eliminated for farming, partnerships, and individuals [Sec. 1501d-s, 9337 (2u)] - Act 20

Entertainer surety bond revised; travel expenses provision - Act 349

Farmland preservation grants program created, FTE positions transfer provision; farmland preservation tax credit sunsetted [Sec. 202u, 1277g, 1434t, 1437e, 1440cm, 1587p-pd, q-w, 9137 (2L)] [vetoed] - Act 20

Fraudulent or reckless claims for EITC, farmland preservation, or homestead tax credit: the person is prohibited from filing a claim for certain number of years [Sec. 1444, 9337 (6)] - Act 20

LAB financial auditing duties revised including eliminating certain audits; confidentiality of reports to the state fraud, waste, and mismanagement hotline; and access to tax records maintained by DOR; JLAC provision - Act 8

Levy upon property for delinquent taxes may be continuous or noncontinuous [Sec. 1445-1448] - Act 20

Motor vehicle fuel tax exemption certificate is valid for 3 years unless cancelled by DOR - Act 204

Offset cost collected from debtor by DOR re offsetting state tax refunds against federal tax obligations and state tax obligations against federal tax refunds [Sec. 1455, 9437 (5)] - Act 20

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [Sec. 1460d] - Act 20

Prisoner reimbursement of expenses when released from jail: county or jailer shall choose to seek reimbursement of expenses by civil action or by certifying expenses as debt to DOR, medical expenses provision - Act 315

Production plant requirements: DOR and PSC required to study re aid payments [Sec. 9137 (1i)] - Act 20

Property tax credits: notices to municipalities modified [Sec. 1513d, e, 1514c-f, 9337 (14q)] - Act 20

Property tax-exempt computer and computer-related equipment: deadline for report from municipality to DOR on value of revised [Sec. 1512, 1513, 9337 (2)] - Act 20

Qualified rehabilitation expenses for certified historic structures and qualified rehabilitated buildings: income and franchise tax credits; claimants required to get WEDC certification; DOR, WEDC, and WHS report to JCF required - Act 62

Real or personal property obtained and sold by DOR for delinquent taxes: notification requirements revised [Sec. 1449, 1450, 9437 (6)] - Act 20

Refund setoff hierarchy established for state debt collection program and tax refund intercept program [Sec. 1451-1453, 9437 (4)] - Act 20

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - Act 20

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - Act 20

State agencies to share specified data with DOR for debt collection and state tax purposes; confidentiality provision [Sec. 733, 940, 1218, 1278, 1718, 1721, 2164, 2165] - Act 20

Tax incremental base of a TID: city or village may adopt a resolution asking DOR to redetermine in a decrement situation; financial analysis required and provisions for amending the project plan - Act 183

Technical college district board operating levy: limit imposed [Sec. 617, 618, 619-626] - Act 20

TID number 1 in the Village of Wales: expenditure period and allocation period extended - Act 90

TID number 3 in the City of Wausau: revisions re project plan amendments and time during which tax increments are allocated and expenditures for project costs are made - Act 32

Town authority to create a TID expanded; provisions for city or village to create a TID in recently annexed territory; property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement; authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village - Act 193

Unclaimed property held by the state: publishing names and last-known address on the Internet and working with DOR to identify persons through income tax returns - Act 308

Unclaimed property program transferred from State Treasurer to DOR [Sec. 28m, 375m, 463f-r, 490m, 1971m, r, 1972m, 1976m, 1982d-t, 1990g-s, 2267b, d, 2270e, r, 2271m, 2295d-t, 9146 (1c)] - Act 20

revenue bonds Revenue bonds, see Bonds -- Municipal

revenue, department of _ administrative rules Revenue, Department of -- Administrative rules

Rule-making procedure revised; estate tax and county operating levy rate limit rules repealed [Admin.Code Tax 10, 21] - Act 320

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

revenue obligations, state Revenue obligations, State, see Debt, Public

revenue sharing, state Revenue sharing, State, see Shared revenue

richland county Richland County

Nursing home reimbursement labor region for Richland County [Sec. 1045c] - Act 20

rifle Rifle, see Firearms and dangerous weapons

right_of_way Right-of-way, see Road

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