AB1039: Bill Text

AB1039,136 Section 136. 50.04 (5) (f) of the statutes is amended to read:

AB1039,49,8 50.04 (5) (f) Forfeitures paid within 60 days. All forfeitures shall be paid to the department within 60 days of receipt of notice of assessment of the forfeiture or, if the forfeiture is contested under par. (e), within 60 days of receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under s. 50.03 (11). The department shall remit all forfeitures paid to the secretary of administration state treasurer for deposit in the school fund.

AB1039,137 Section 137. 50.377 (4) of the statutes is amended to read:

AB1039,49,15 50.377 (4) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under sub. (3), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order. The department shall remit all forfeitures paid to the secretary of administration state treasurer for deposit in the school fund.

AB1039,138 Section 138. 50.55 (1) (e) of the statutes is amended to read:

AB1039,49,21 50.55 (1) (e) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under par. (d), within 10 days after receipt of the final decision, unless the final decision is appealed and the decision is in favor of the appellant. The department shall remit all forfeitures paid to the secretary of administration state treasurer for deposit in the school fund.

AB1039,139 Section 139. 50.98 (5) of the statutes is amended to read:

AB1039,50,4 50.98 (5) All forfeitures shall be paid to the department within 10 days after receipt of notice of assessment or, if the forfeiture is contested under sub. (4), within 10 days after receipt of the final decision after exhaustion of administrative review, unless the final decision is appealed and the order is stayed by court order under the same terms and conditions as found in s. 50.03 (11). The department shall remit all forfeitures paid to the secretary of administration state treasurer for deposit in the school fund.

AB1039,140 Section 140. 51.605 (2) of the statutes is amended to read:

AB1039,50,12 51.605 (2) Payment. Reimbursement ordered under this section shall be made to the clerk of courts of the county where the proceedings took place. The clerk of courts shall transmit payments under this section to the county treasurer, who shall deposit 25 percent of the payment amount in the county treasury and transmit the remainder to the secretary of administration state treasurer. Payments transmitted to the secretary of administration state treasurer shall be deposited in the general fund and credited to the appropriation account under s. 20.550 (1) (L).

AB1039,141 Section 141. 55.107 (2) of the statutes is amended to read:

AB1039,50,20 55.107 (2) Reimbursement ordered under this section shall be made to the clerk of courts of the county where the proceedings took place. The clerk of courts shall transmit payments under this section to the county treasurer, who shall deposit 25 percent of the payment amount in the county treasury and transmit the remainder to the secretary of administration state treasurer. Payments transmitted to the secretary of administration state treasurer shall be deposited in the general fund and credited to the appropriation account under s. 20.550 (1) (L).

AB1039,142 Section 142. 59.25 (3) (f) of the statutes is amended to read:

AB1039,51,3 59.25 (3) (f) 1. Except as provided in subd. 2., transmit to the secretary of administration at the time required by law to pay the state taxes a particular statement, certified by the county treasurer's personal signature affixed or attached thereto, of all moneys received by him or her during the preceding year and which are payable to the secretary of administration for licenses, fines, forfeitures, or on any other account, and at the same time pay to the secretary of administration state treasurer the amount thereof after deducting the legal fees.

AB1039,51,10 2. For all court imposed fines and forfeitures, plus costs, fees, and surcharges imposed under ch. 814, required by law to be deposited in the state treasury, transmit to the secretary of administration a statement of all moneys required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month, certified by the county treasurer's personal signature affixed or attached thereto, and at the same time pay to the secretary of administration state treasurer the amount of the money transmitted.

AB1039,143 Section 143. 59.25 (3) (k) of the statutes is amended to read:

AB1039,51,14 59.25 (3) (k) Forward 40 percent of the state forfeitures and fines under ch. 348 to the secretary of administration state treasurer for deposit in the transportation fund under s. 25.40 (1) (ig).

AB1039,144 Section 144. 59.25 (3) (L) of the statutes is amended to read:

AB1039,51,18 59.25 (3) (L) Forward all money received under s. 66.0114 (3) (c) to the secretary of administration state treasurer for deposit in the transportation fund under s. 25.40 (1) (ig).

AB1039,145 Section 145. 59.25 (3) (m) of the statutes is amended to read:

AB1039,51,22 59.25 (3) (m) Forward 50 percent of the fees received under s. 351.07 (1g) to the secretary of administration state treasurer for deposit in the transportation fund under s. 25.40 (1) (im).

AB1039,146 Section 146. 59.25 (3) (p) of the statutes is amended to read:

AB1039,52,3 59.25 (3) (p) Pay to the secretary of administration state treasurer on his or her order the state percentage of fees received from the clerk of the circuit court under s. 59.40 (2) (m) and if any such moneys remain in his or her hands when he or she is required to pay the state percentage of fees, pay such moneys therewith to the secretary of administration state treasurer.

AB1039,147 Section 147. 66.0114 (1) (bm) of the statutes is amended to read:

AB1039,52,20 66.0114 (1) (bm) The official receiving the penalties shall remit all moneys collected to the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district in whose behalf the sum was paid, except that all jail surcharges imposed under ch. 814 shall be remitted to the county treasurer, within 20 days after their receipt by the official. If timely remittance is not made, the treasurer may collect the payment of the officer by action, in the name of the office, and upon the official bond of the officer, with interest at the rate of 12 percent per year from the date on which it was due. In the case of any other costs, fees, and surcharges imposed under ch. 814, the treasurer of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall remit to the secretary of administration state treasurer the amount required by law to be paid on the actions entered during the preceding month on or before the first day of the next succeeding month. The governing body of the city, village, town sanitary district, or public inland lake protection and rehabilitation district shall by ordinance designate the official to receive the penalties and the terms under which the official qualifies.

AB1039,148 Section 148. 66.0114 (3) (c) of the statutes is amended to read:

AB1039,53,3 66.0114 (3) (c) The entire amount in excess of $150 of any forfeiture imposed for the violation of any traffic regulation in conformity with ch. 348 shall be transmitted to the county treasurer if the violation occurred on an interstate highway, a state trunk highway, or a highway over which the local highway authority does not have primary maintenance responsibility. The county treasurer shall then make payment to the secretary of administration state treasurer as provided in s. 59.25 (3) (L).

AB1039,149 Section 149. 66.0517 (3) (b) 1. of the statutes is amended to read:

AB1039,53,24 66.0517 (3) (b) 1. Except as provided in sub. (2) (b), a weed commissioner shall receive compensation for the destruction of noxious weeds as determined by the town board, village board, or city council upon presenting to the proper treasurer the account for noxious weed destruction, verified by oath and approved by the appointing officer. The account shall specify by separate items the amount chargeable to each piece of land, describing the land, and shall, after being paid by the treasurer, be filed with the town, village, or city clerk. The clerk shall enter the amount chargeable to each tract of land in the next tax roll in a column headed “For the Destruction of Weeds", as a tax on the lands upon which the weeds were destroyed. The tax shall be collected under ch. 74, except in case of lands which are exempt from taxation, railroad lands, or other lands for which taxes are not collected under ch. 74. A delinquent tax may be collected as is a delinquent real property tax under chs. 74 and 75 or as is a delinquent personal property tax under ch. 74. In case of railroad lands or other lands for which taxes are not collected under ch. 74, the amount chargeable against these lands shall be certified by the town, village, or city clerk to the secretary of administration state treasurer who shall add the amount designated to the sum due from the company owning, occupying, or controlling the lands specified. The secretary of administration state treasurer shall collect the amount chargeable as prescribed in subch. I of ch. 76 and return the amount collected to the town, city, or village from which the certification was received.

AB1039,150 Section 150. 69.22 (1m) of the statutes is amended to read:

AB1039,54,6 69.22 (1m) The state registrar and any local registrar acting under this subchapter shall, for each copy of a birth certificate for which a fee under sub. (1) (c) is charged that is issued during a calendar quarter, forward to the secretary of administration state treasurer for deposit in the appropriation accounts under s. 20.433 (1) (g) and (h) $7 by the 15th day of the first month following the end of the calendar quarter.

AB1039,151 Section 151. 69.22 (1q) (intro.) of the statutes is amended to read:

AB1039,54,10 69.22 (1q) (intro.) The state registrar and any local registrar acting under this subchapter shall forward to the secretary of administration state treasurer for deposit in the appropriation account under s. 20.435 (1) (gm) all of the following:

AB1039,152 Section 152. 70.385 of the statutes is amended to read:

AB1039,54,14 70.385 Collection of the tax. All taxes as evidenced by the report under s. 70.38 (1) are due and payable to the department on or before June 15, and shall be deposited by the department with the secretary of administration state treasurer.

AB1039,153 Section 153. 70.39 (4) (b) of the statutes is amended to read:

AB1039,54,23 70.39 (4) (b) The clerk of circuit court shall enter the warrant as a delinquent income or franchise tax warrant as required under s. 806.11. The clerk of circuit court shall accept, file, and enter the warrant without prepayment of any fee, but shall submit a statement of the proper fees within 30 days to the department of revenue. Upon The fees shall be paid by the state treasurer upon audit by the department of administration on the certificate of the secretary of revenue, the secretary of administration shall pay the fees and the fees shall be charged to the proper appropriation for the department of revenue.

AB1039,154 Section 154. 71.05 (6) (a) 26. (intro.) of the statutes is amended to read:

AB1039,55,3 71.05 (6) (a) 26. (intro.) For the taxable year in which a distribution is received, all of the following amounts distributed from a college savings account, as described in s. 16.641 14.64:

AB1039,155 Section 155. 71.05 (6) (a) 26. c. of the statutes is amended to read:

AB1039,55,10 71.05 (6) (a) 26. c. To the extent that an amount is not otherwise added back under this subdivision, any amount withdrawn from a college savings account, as described in s. 16.641 14.64, for any purpose if the withdrawn amount was contributed to the account within 365 days of the day on which the amount was withdrawn from such an account and if the withdrawn amount was previously subtracted under par. (b) 32.

AB1039,156 Section 156. 71.05 (6) (b) 23. of the statutes is amended to read:

AB1039,55,15 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under a tuition contract under s. 16.64 14.63, except that the subtraction under this subdivision may not be claimed by any individual who received a refund under s. 16.64 14.63 (7) (a) 2., 3. or 4.

AB1039,157 Section 157. 71.05 (6) (b) 28. h. of the statutes is amended to read:

AB1039,55,24 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for an amount paid for tuition expenses and mandatory student fees, as described under this subdivision, if the source of the payment is an amount withdrawn from a college savings account, as described in s. 16.641 14.64 or from a college tuition and expenses program, as described in s. 16.64 14.63, and if the owner of the account or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who contributed to the account, has claimed a deduction under subd. 32. or 33. that relates to such an amount.

AB1039,158 Section 158. 71.05 (6) (b) 31. of the statutes is amended to read:

AB1039,56,4 71.05 (6) (b) 31. Any increase in value of a college savings account, as described in s. 16.641 14.64, except that the subtraction under this subdivision may not be claimed by any individual who has made a nonqualified withdrawal, as described in s. 16.641 14.64 (2) (e).

AB1039,159 Section 159. 71.05 (6) (b) 32. (intro.) of the statutes is amended to read:

AB1039,56,12 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as described in s. 16.641 14.64, in the taxable year in which the contribution is made or on or before the 15th day of the 4th month beginning after the close of a taxpayer's taxable year to which this subtraction relates, by the owner of the account or by any other individual, for the benefit of any beneficiary of an account, calculated as follows, except that each amount that is subtracted under this subdivision may be subtracted only once:

AB1039,160 Section 160. 71.05 (6) (b) 32m. of the statutes is amended to read:

AB1039,56,20 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for rollovers occurring after April 15, 2015, any principal amount rolled over to a college savings account, as described in s. 16.641 14.64, from another state's qualified tuition program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the subtraction under this subdivision that are in excess of the annual limits specified under subd. 32. may be carried forward to future taxable years of the taxpayer without limitation, other than the limits specified in subd. 32. ae. and am.

AB1039,161 Section 161. 71.05 (6) (b) 33. (intro.) of the statutes is amended to read:

AB1039,57,2 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses program, as described in s. 16.64 14.63, by the owner of the account or by a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary of the account is one of the following: the claimant; the claimant's child; the claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or nephew; calculated as follows:

AB1039,162 Section 162. 71.10 (5) (h) (intro.) of the statutes is amended to read:

AB1039,57,6 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources and the department of administration state treasurer:

AB1039,163 Section 163. 71.10 (5e) (h) (intro.) of the statutes is amended to read:

AB1039,57,10 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229 and the department of administration state treasurer:

AB1039,164 Section 164. 71.30 (10) (h) (intro.) of the statutes is amended to read:

AB1039,57,14 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources and the department of administration state treasurer:

AB1039,165 Section 165. 71.30 (11) (h) (intro.) of the statutes is amended to read:

AB1039,57,18 71.30 (11) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of veterans affairs and the department of administration state treasurer:

AB1039,166 Section 166. 71.74 (13) (a) of the statutes is amended to read:

AB1039,58,6 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the secretary of administration state treasurer shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the secretary of administration state treasurer for the refunding of the overpayment. No refund of income or franchise tax shall be made by the secretary of administration state treasurer unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the secretary of administration state treasurer in the secretary's treasurer's next settlement with the county and local treasurer.

AB1039,167 Section 167. 71.74 (13) (b) of the statutes is amended to read:

AB1039,58,16 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the secretary of administration state treasurer for the recovery, refund, or credit of any income or surtaxes; except in case the secretary of administration state treasurer shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the secretary of administration state treasurer so neglecting or refusing to refund such overpayment, without filing a claim for refund with the secretary of administration state treasurer, provided that such action shall be commenced within one year after the certification of such overpayment.

AB1039,168 Section 168. 71.80 (1) (e) of the statutes is amended to read:

AB1039,58,21 71.80 (1) (e) Representatives of the department directed by it to accept payment of income or franchise taxes shall file bonds with the secretary of administration state treasurer in such amount and with such sureties as the state treasurer shall direct and approve.

AB1039,169 Section 169. 71.80 (16) (b) of the statutes is amended to read:

AB1039,59,17 71.80 (16) (b) A construction contractor required to file a surety bond under par. (a) may, in lieu of such requirement, but subject to approval by the department, deposit with the secretary of administration state treasurer an amount of cash equal to the face of the bond that would otherwise be required. If an offer to deposit is made, the department shall issue a certificate to the secretary of administration state treasurer authorizing said secretary treasurer to accept payment of such moneys and to give his or her receipt therefor. A copy of such certificate shall be mailed to the contractor who shall, within the time fixed by the department, pay such amount to the secretary of administration state treasurer. A copy of the receipt of the secretary of administration state treasurer shall be filed with the department. Upon final determination by the department of such contractor's liability for state income or franchise taxes, required unemployment insurance contributions, sales and use taxes, and income taxes withheld from wages of employees, interest and penalties, by reason of such contract or contracts, the department shall certify to the secretary of administration state treasurer the amount of taxes, penalties, and interest as finally determined, shall instruct the secretary of administration state treasurer as to the proper distribution of such amount, and shall state the amount, if any, to be refunded to such contractor. The secretary of administration state treasurer shall make the payments directed by such certificate within 30 days after receipt thereof. Amounts refunded to the contractor shall be without interest.

AB1039,170 Section 170. 71.80 (17) of the statutes is amended to read:

AB1039,59,22 71.80 (17) Tax receipts transmitted to the secretary of administration state treasurer. Within 15 days after receipt of any income or franchise tax payments, the department shall transmit the same to the secretary of administration state treasurer.

AB1039,171 Section 171. 71.91 (5) (h) of the statutes is amended to read:

AB1039,60,7 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid, upon audit by the department of administration on the certificate of the secretary of revenue, by the secretary of administration state treasurer and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

AB1039,172 Section 172. 71.91 (7) (e) of the statutes is amended to read:

AB1039,60,17 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the secretary of administration state treasurer from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

AB1039,173 Section 173. 72.24 of the statutes is amended to read:

AB1039,60,22 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the secretary of administration state treasurer, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

AB1039,174 Section 174. 73.03 (6) of the statutes is amended to read:

AB1039,61,13 73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village, or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village, or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office offices of the secretary of administration state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages, and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village, or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10 percent per year from the date such statements were certified by the department, as other special charges are certified and collected.

AB1039,175 Section 175. 73.10 (6) of the statutes is amended to read:

AB1039,62,6 73.10 (6) The department may establish a scale of charges for audits, inspections, and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county, or other local public body, board, commission, department, or agency a statement of such charges. Duplicates of the statements shall be filed in the office of the secretary of administration state treasurer. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties, and other local public bodies, boards, commissions, departments, or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.

AB1039,176 Section 176. 74.25 (1) (a) 5. of the statutes is amended to read:

AB1039,62,11 74.25 (1) (a) 5. Pay to the secretary of administration state treasurer all collections of occupational taxes on mink farms, 30 percent of collections of occupational taxes on iron ore concentrates, and 10 percent of collections of occupational taxes on coal docks.

AB1039,177 Section 177. 74.27 of the statutes is amended to read:

AB1039,62,16 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration state treasurer the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB1039,178 Section 178. 74.30 (1) (e) of the statutes is amended to read:

AB1039,62,21 74.30 (1) (e) Pay to the secretary of administration state treasurer all collections of occupational taxes on mink farms, 30 percent of collections of occupational taxes on iron ore concentrates, and 10 percent of collections of occupational taxes on coal docks.

AB1039,179 Section 179. 74.30 (1m) of the statutes is amended to read:

AB1039,62,25 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration state treasurer the state's proportionate shares of taxes under sub. (1) (i) and (j).