SB440: Bill Text

SB440,26,16 78.005 (13d) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,67 Section 67. 78.39 (5f) of the statutes is created to read:

SB440,26,21 78.39 (5f) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,68 Section 68. 78.55 (5p) of the statutes is created to read:

SB440,27,2 78.55 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,69 Section 69. 78.64 (4) of the statutes is created to read:

SB440,27,7 78.64 (4) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,70 Section 70. 78.80 (3) of the statutes is amended to read:

SB440,27,13 78.80 (3) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a motor vehicle fuel, general aviation fuel or alternate fuels tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,71 Section 71. 139.01 (5p) of the statutes is created to read:

SB440,27,18 139.01 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,72 Section 72. 139.11 (4) (a) of the statutes is amended to read:

SB440,27,25 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish brewery production and sales statistics.

SB440,73 Section 73. 139.11 (4) (b) (intro.) of the statutes is amended to read:

SB440,28,7 139.11 (4) (b) (intro.) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to confidentiality of income, and franchise and gift tax returns, do not apply to any information obtained from any person on an intoxicating liquor tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents. With the information provided to the department by any person, the department of revenue shall publish at least once each month:

SB440,74 Section 74. 139.30 (8p) of the statutes is created to read:

SB440,28,12 139.30 (8p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,75 Section 75. 139.38 (6) of the statutes is amended to read:

SB440,28,17 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,76 Section 76. 139.75 (5p) of the statutes is created to read:

SB440,28,22 139.75 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,77 Section 77. 139.82 (6) of the statutes is amended to read:

SB440,29,2 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a tobacco product tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,78 Section 78. 168.01 (2s) of the statutes is created to read:

SB440,29,7 168.01 (2s) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,79 Section 79. 227.03 (1) of the statutes is amended to read:

SB440,29,10 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and ss. 76.39, and 76.48 and 76.91.

SB440,80 Section 80. Effective dates. This act takes effect on the day after publication, except as follows:

SB440,29,14 (1) License fee returns. The treatment of section 76.30 (2) (j) of the statutes takes effect on the first day of the 3rd month beginning after publication.

SB440,29,15 (End)