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Tax 1.15(3) (3)Discretion the department will follow. The enforcement of rules or guidelines as they apply to a small business, including the reduction or waiver of penalties for a voluntary disclosure of actual or potential violations of rules or guidelines, shall be done on a case-by-case basis. Each case shall be determined on its merits as evaluated by the department, taking into consideration all relevant factors. Factors may include, but are not limited to:
Tax 1.15(3)(a) (a) History of compliance with the rule or guideline.
Tax 1.15(3)(b) (b) The extent to which the rule or guideline allows for discretion in its enforcement.
Tax 1.15(3)(c) (c) Voluntary disclosure.
Tax 1.15(4) (4)Scope of discretion allowed. The department shall allow the discretion described in sub. (3) to be considered in all situations.
Tax 1.15(5) (5)Voluntary disclosure. The department encourages a small business that is not in compliance with Wisconsin tax law to voluntarily come forward. On a case-by-case basis, considering all relevant factors, the department may exercise discretion to:
Tax 1.15(5)(a) (a) Enter into a written agreement with the small business that restricts the statute of limitations.
Tax 1.15(5)(b) (b) Waive penalties.
Tax 1.15(5)(c) (c) Reduce the number of periods for which returns shall be filed.
Tax 1.15 Note Note: Section Tax 1.15 interprets s. 895.59, Stats.
Tax 1.15 History History: CR 06-087: cr. Register November 2006 No. 611, eff. 12-1-06.
Tax 1.16 Tax 1.16 Financial record matching program.
Tax 1.16(1)(1)Purpose. The purpose of this section is to specify procedures under which the department shall enter into agreements with financial institutions doing business in this state to operate the financial record matching program under s. 71.91 (8), Stats.
Tax 1.16(2) (2)Definitions. In this section:
Tax 1.16(2)(a) (a) Pursuant to s. 71.91 (8) (a) 1., Stats., "account" means a demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account.
Tax 1.16(2)(b) (b) "Financial institution" has the meaning given in s. 49.853 (1) (c), Stats.
Tax 1.16(3) (3)Procedures.
Tax 1.16(3)(a)(a) A financial institution doing business in this state shall enter into an agreement with the department to participate in the exchange of data on a quarterly basis. To the extent feasible, the information required under this agreement shall be submitted by electronic means prescribed by the department. The financial institution shall sign the agreement and return the agreement to the department within 20 business days of receipt of the agreement. The department shall review the agreement and, if all conditions have been met, shall sign the agreement and provide the financial institution with a copy of the signed agreement. Any changes to the conditions of the agreement shall be submitted by the financial institution or the department at least 60 days prior to the effective date of the change.
Tax 1.16(3)(b) (b) A financial institution shall elect one of the following options for the exchange of data described in par. (a):
Tax 1.16(3)(b)1. 1. `State matching option.' This option is also known as the "all accounts method." If this option is elected, the agreement described in par. (a) shall include the following:
Tax 1.16(3)(b)1.a. a. The financial institution agrees to provide an electronic file to the department or department's agent on a quarterly basis. The file contains the name, social security number or federal employer identification number of all persons having an ownership interest in an account maintained at the financial institution, together with a description of each person's interest.
Tax 1.16(3)(b)1.b. b. The department or department's agent will perform a match against the delinquent debtor file. Upon the request of the department or the department's agent, the financial institution shall provide the department, for each delinquent debtor who matches information provided by the financial institution under subd. 1. a., the delinquent debtor's address of record, account number, account type and the balance of the account.
Tax 1.16(3)(b)1.c. c. The department or department's agent agrees not to disclose or retain information received from the financial institution concerning account holders who are not delinquent debtors.
Tax 1.16(3)(b)2. 2. `Financial institution matching option.' This option is also known as the "matched accounts method." If this option is elected, the agreement described in par. (a) shall include the following:
Tax 1.16(3)(b)2.a. a. The department or department's agent agrees to provide the financial institution an electronic file on a quarterly basis. The file contains the names and social security numbers or federal employer identification numbers of delinquent debtors.
Tax 1.16(3)(b)2.b. b. The financial institution agrees to return a file of matched records to the department or department's agent. The return file of matched records contains the delinquent debtor's name, social security number or federal employer identification number, address of record, account number, account type, the nature of the delinquent debtor's ownership interest in the account and the balance of the account at the time that the record match is made.
Tax 1.16(3)(b)2.c. c. The financial institution agrees not to disclose or retain information received from the department or the department's agent concerning information contained in the delinquent debtor file in accordance with s. 71.91 (8) (e), Stats.
Tax 1.16(3)(c) (c) A financial institution may request reimbursement from the department for costs associated with participating in the financial record matching program in an amount not to exceed $125 for each calendar quarter that the financial institution participates in the program.
Tax 1.16 History History: EmR0935: emerg. cr. eff. 5-20-10; CR 09-118: cr. Register June 2010 No. 654, eff. 7-1-10.
Tax 1.17 Tax 1.17 Ambulatory surgical center assessment.
Tax 1.17(1)(1)Purpose. The purpose of this section is to establish procedures and other requirements necessary for levying and collecting the ambulatory surgical center assessment imposed under s. 146.98, Stats.
Tax 1.17(2) (2)Definitions. In this section:
Tax 1.17(2)(a) (a) "Ambulatory surgical center" has the meaning given in s. 146.98 (1), Stats.
Tax 1.17(2)(b) (b) "Cash basis" is the method of accounting where income is reported in the year that it is actually or constructively received in the form of cash or its equivalent or other property.
Tax 1.17(2)(c) (c) "Department" means the department of revenue.
Tax 1.17(2)(d) (d) "Gross patient revenue" means the gross amount received on a cash basis by the ambulatory surgical center from all patient services.
Tax 1.17(2)(e) (e) "Patient services" include any of the following goods and services provided to a patient or consumer:
Tax 1.17(2)(e)1. 1. Bed and board.
Tax 1.17(2)(e)2. 2. Nursing services and other related services.
Tax 1.17(2)(e)3. 3. Use of the ambulatory surgical center.
Tax 1.17(2)(e)4. 4. Medical social services.
Tax 1.17(2)(e)5. 5. Drugs, biologicals, supplies, appliances and equipment.
Tax 1.17(2)(e)6. 6. Other diagnostic or therapeutic items or services.
Tax 1.17(2)(e)7. 7. Medical or surgical services.
Tax 1.17(2)(e)8. 8. Laboratory services.
Tax 1.17(2)(e)9. 9. Items and services furnished to ambulatory patients not requiring emergency care.
Tax 1.17(2)(e)10. 10. Emergency services including ambulance services.
Tax 1.17(3) (3)Registration.
Tax 1.17(3)(a)(a) Ambulatory surgical centers in this state shall register with the department, in the manner prescribed by the department.
Tax 1.17(3)(b) (b) On or before January 1, ambulatory surgical centers in this state shall notify the department of a change in ownership, address change; the date the ambulatory surgical center commences or ceases operations, and any other information pertinent to the ambulatory surgical center's assessment under s. 146.98, Stats., occurring in the previous calendar year. The department may register or modify registration for an ambulatory surgical center based on the information provided under this paragraph.
Tax 1.17(3)(c) (c) The department may register or modify registration for an ambulatory surgical center based on information specified in par. (b) received from the department of health services.
Tax 1.17(4) (4)Annual gross patient revenue survey.
Tax 1.17(4)(a)(a) The department shall annually survey ambulatory surgical centers required to be registered under sub. (3) (a) to obtain any data required by the department to administer the assessment imposed in s. 146.98, Stats. Survey data filed shall be subject to the confidentiality provisions under s. 71.78, Stats.
Tax 1.17(4)(b) (b) Ambulatory surgical centers shall electronically file the survey annually on or before March 15.
Tax 1.17(4)(c) (c) Ambulatory surgical centers may apply for a 5 day extension of the survey due date. An extension will be granted for good cause only. The application for an extension shall be filed electronically with the department on or before March 15 at https://tap.revenue.wi.gov.
Tax 1.17(4)(d) (d) Failure to electronically file the survey with the department by the due date, including any extension, shall result in a late filing penalty of $500 per day calculated from the day after the unextended due date up to, but not including, the date the completed survey is received by the department, or April 1, whichever is earlier. Failure to file the survey during the period for the extension shall make the extension null and void.
Tax 1.17 Note Examples: 1) An ambulatory surgical center does not request an extension to file the annual survey and fails to file the survey by April 1, 2010. A daily $500 late filing penalty is assessed for the period of March 16, 2010 through March 31, 2010, for a total late filing penalty of $8,000.
Tax 1.17 Note 2) An ambulatory surgical center is granted an extension, and files the annual survey on March 19, 2010. No late filing penalty is assessed.
Tax 1.17 Note 3) An ambulatory surgical center is granted an extension to file the annual survey, but files the survey on March 24, 2010, after the expiration of the 5 day extension. A $4,000 late filing penalty is assessed for the period of March 16, 2010 through March 23, 2010.
Tax 1.17(4)(e) (e) If an ambulatory surgical center fails to file the survey by April 1, or files an incomplete or incorrect survey, the department shall impose the assessment based upon the information in the department's possession and according to its best judgment. This may include the use of data received from the ambulatory surgical center for prior periods.
Tax 1.17(4)(f) (f) A penalty of 25% of the amount of the assessment may be added to an assessment imposed under par. (e), if the ambulatory surgical center fails to file a survey by April 1, pursuant to s. 146.98 (3) (e), Stats.
Tax 1.17(4)(g) (g) An ambulatory surgical center may electronically file an amended survey to modify previously filed survey information. The deadline for filing an amended survey is April 1.
Tax 1.17(5) (5)Assessment.
Tax 1.17(5)(a)(a) The assessment shall be calculated using a uniform percentage that satisfies the requirements under 42 CFR 433.68 for collecting an assessment without incurring a reduction in federal financial participation under the federal Medicaid program.
Tax 1.17(5)(b) (b) The department shall electronically notify an ambulatory surgical center of the amount of the assessment on April 15.
Tax 1.17(5)(c) (c) The assessment shall be paid electronically on or before June 1 of each year in a manner prescribed by the department.
Tax 1.17(5)(d) (d) At the discretion of the department, an ambulatory surgical center that is unable to timely pay the assessment due June 1, 2010, may be granted an extension of the due date to June 22, 2010. This extension is only available for the payment that is due June 1, 2010. A determination by the department to not grant an extension is final and is not subject to review under ch. 227, Stats.
Tax 1.17(5)(e) (e) Failure to pay the assessment by the due date, including any extension, shall result in a penalty of $500 per day calculated from the day after the due date up to, but not including, the date the assessment is received by the department, subject to a maximum penalty equal to the amount of the assessment. Payment of the penalty under this paragraph does not relieve the ambulatory surgical center from the responsibility of paying the assessment.
Tax 1.17(5)(f) (f) The department may require estimated pre-payment of the assessment, in a manner prescribed by the department. The department shall notify ambulatory surgical centers at least 90 days before the first estimated pre-payment is due.
Tax 1.17(6) (6)Audit.
Tax 1.17(6)(a)(a) The department may conduct an office or field audit to determine the assessment under s. 146.98, Stats., or to ascertain the correctness of the information reported on the annual survey required to be filed under sub. (4) (b).
Tax 1.17(6)(b) (b) Ambulatory surgical centers shall retain financial books and records that support the information reported on the annual survey, for a minimum period of four years after the March 15 due date of the survey required to be filed under sub. (4) (b), and provide it to the department pursuant to s. 146.98 (3) (c), Stats., if requested.
Tax 1.17(6)(c) (c) The department may impose a penalty equal to the amount of any unreported gross patient revenue multiplied by the percentage established for that period in sub. (5) (a).
Tax 1.17(7) (7)Appeals. Ambulatory surgical centers claiming to be adversely affected by the department's action or inaction, other than a rulemaking action or proposal for legislation, may petition the department for a contested case hearing under s. 227.42, Stats. The request for hearing shall be in writing and served upon the secretary of revenue within 30 days after the department's action or inaction as stated in the petition.
Tax 1.17 Note Note: Written requests for hearing should be addressed to: Wisconsin Department of Revenue, Office of the Secretary, P.O. Box 8933, Madison, WI 53708.
Tax 1.17(8) (8)Collections.
Tax 1.17(8)(a)(a) Assessments under sub. (5) (c) are considered delinquent if not paid when due, unless the department receives a request for hearing under sub. (7).
Tax 1.17(8)(b) (b) The department may immediately proceed to collect delinquent assessments, including any penalties, in a manner comparable to that described in s. 77.62, Stats.
Tax 1.17(8)(c) (c) Assessments unpaid for more than 90 days after appeal rights have expired shall be posted on the list on the Internet site maintained by the department under s. 73.03 (62), Stats.
Tax 1.17 History History: EmR1002: emerg. cr. eff. 1-19-10; CR 10-005: cr. Register July 2010 No. 655, eff. 8-1-10.
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