Rule-making notices
Notice of Hearing
Financial Institutions - Banking
NOTICE IS HEREBY GIVEN That pursuant to ss.
428.210 (1) and
227.11 (2), Stats., and interpreting 428.202 (2), 428.203 (6) and (7), and 428.208, Stats., the Department of Financial Institutions, Division of Banking will hold a public hearing at 345 W. Washington Avenue, 5
th Floor in the city of Madison, Wisconsin, on the
26th day of August, 2004, at 10:00 a.m. to consider the creation of a rule relating to responsible high cost mortgage lending.
Analysis Prepared by the Division of Banking
Explanation of agency authority: Pursuant to subch. II, ch.
428, Stats., the department regulates certain high cost mortgage lending.
Related statute or rule: None.
Plain language analysis: The objective of the rule is to respond to the promulgation authority and requirements of
2003 Act 257. The rule provides certain definitions, provides guidelines regarding a customer's ability to repay a covered loan, establishes requirements regarding verification of a borrower's ability to repay a high risk home loan, and sets forth criteria for related disclosure forms.
Summary of and preliminary comparison with existing or proposed federal regulation:
12 CFR 226.32 contains requirements for certain closed-end home mortgages, including disclosures and limitations, and sets forth definitions and criteria for applicability.
Comparison with rules in adjacent states: Michigan and Illinois have comparable regulations; Iowa and Minnesota do not.
Summary of factual data and analytical methodologies: The department reviewed comparable statutes and regulations in Michigan and Illinois.
Analysis and supporting documentation used to determine effect on small business: The rule does not have a significant economic impact on small business.
Anticipated costs incurred by private sector: The rule does not have a significant fiscal effect on the private sector.
Effect on small business: The rule does not have a significant economic impact on small business. The rule adds no requirements beyond those already set forth in statute.
Enforcement: ss 428.209, and 428.210 (2) and (3), Stats.
Fiscal Estimate
There is no state fiscal effect, and there are no local government costs. No funding sources or ch.
20 appropriations are affected. There are no long-range fiscal implications.
Initial Regulatory Flexibility Analysis
The proposed rule will not have an effect on small businesses.
Contact Person
A copy of the proposed rule and fiscal estimate may be obtained from, and written comments regarding the proposed rule may be submitted to, Mark Schlei, Deputy General Counsel, Department of Financial Institutions, Office of the Secretary, P.O. Box 8861, Madison, WI 53708-8861, tel. (608) 267-1705. A copy of the proposed rule may also be obtained and reviewed at the Department of Financial Institutions' website,
www.wdfi.org. Comments may also be submitted via the department's website contact page, e-mail the secretary. All comments must be received prior to the hearing set for this rule.
Notice of Hearings
(revised from 7-31-04 Register)
Natural Resources
(Environmental Protection - Water Regulation, Chs.
NR 300—)
NOTICE IS HEREBY GIVEN that pursuant to ss.
30.12,
30.123 and 22711
(2), Stats., interpreting ss.
30.12,
30.123 and
30.206, Stats., the Department of Natural Resources will hold public hearings on revisions to ch.
NR 320, Wis. Adm. Code, relating to the regulation of bridges and culverts in or over navigable waterways. Chapter
NR 320 defines and describes design standards for two types of culvert replacements that qualify for exemptions in all waters other than “areas of special natural resource interest" (ASNRIs). The rule also establishes a general permit for clear span bridges over a navigable water less than 35 feet. Department staff will work with stakeholders to develop two additional general permits: non-exempt culvert replacements over a navigable water less than 35 feet in width and bridges supported only by culverts.
NOTICE IS HEREBY FURTHER GIVEN that pursuant to ss.
30.19 (1d),
(1g) (c),
(1m),
(3r) (a) 2. and
(4) and
227.11 (2), Stats., interpreting ss.
30.19 (1d),
(1g) (c),
(1m),
(3r) (a) 2. and
(4), Stats., the Department of Natural Resources will hold public hearings on the repeal of ss.
NR 340.02 (2),
(8) and
(19) and the creation of ch.
NR 341, Wis. Adm. Code, relating to regulation of grading on the bank of a navigable waterway. Proposed ch.
NR 341 determines what constitutes a “bank" for priority navigable waterways and other navigable waterways; establishes criteria to define those activities which need a grading permit, and specifies conditions under which general or individual permit coverage is required. The proposed rule recognizes the overlap between the requirements and standards of a ch.
30 grading permit and a ch.
NR 216 stormwater construction site discharge permit. This rule specifies permit requirements necessary to protect public health, safety, welfare, rights and interest and to protect riparian landowner rights and property. Specifically, the proposal defines “bank" for priority navigable waterways and other navigable waterways, establishes a protocol for measuring the “bank", establishes two general permits for grading projects, and deletes obsolete definitions of “bank", “grade or otherwise remove" and “topsoil" from ch.
NR 340.
NOTICE IS HEREBY FURTHER GIVEN that pursuant to ss.
30.19 (1g) (a) and
(am),
(1m),
(3r) (a) 1. and
(4),
30.206 and
227.11 (2), Stats., interpreting ss.
30.19 (1g) (a) and
(am),
(1m),
(3r) (a) 1. and
30.206, Stats., the Department of Natural Resources will hold public hearings on the repeal of ss.
NR 340.02 (18) and
(20) and the creation of ch.
NR 343, Wis. Adm. Code, relating to the regulation of construction, dredging and enlargement of an artificial water body. Proposed ch.
NR 343 recognizes artificial water bodies constructed for the purpose of meeting the performance standards under ch.
NR 151 and allows such artificial water bodies to be eligible for a general permit under this chapter with several design standards. The proposed rule establishes general permits for three activities: wildlife ponds, landscape ponds and stormwater ponds. Proposed ch.
NR 343 also clarifies jurisdiction for ponds located within 500 feet of a navigable waterway, and specifies permit requirements necessary to protect public health, safety, welfare, rights and interest and to protect riparian landowner's rights and property.
The proposed permanent rule differs from the current emergency rule in that it modifies the definition of “stormwater management pond" to clarity timeframe and purpose, clarifies that any constructed portion of a pond is subject to the 500 foot jurisdiction, adds general permit conditions to prevent fish entrapment and exclude mining, makes conditions more consistent for general permits and deletes conditions that restricted unconnected ponds within 500 feet of a public rights feature.
NOTICE IS HEREBY FURTHER GIVEN that pursuant to ss.
30.20 (1),
(1k),
(1t) and
(2),
30.206 and
227.11 (2), Stats., interpreting ss.
30.20 (1),
(1g),
(1k),
(1m),
(1t) and
(2) and
30.206, Stats., the Department of Natural Resources will hold public hearings on the creation of ch.
NR 345, Wis. Adm. Code, relating to dredging in navigable waterways. Proposed ch.
NR 345 cross-references the rules for exempt structures where the standards for associated dredging are set. It also sets standards under which hand-held dredging activities are exempt which include: not in an area of special natural resource interest or a public rights feature; may not contain hazardous substances; dredged material disposed of in uplands or approved solid waste facility, erosion control best management practice utilized; and not more than 4 cubic yards of material removed or displaced. Proposed ch.
NR 345 also establishes general permits for installation of utility lines and maintenance dredging of up to 3000 cubic yards in established drainage districts. The standards are similar to those required for exemptions above but have some additional standards specific to the activity being conducted including compliance with DATCP rules for drainage districts.
NOTICE IS HEREBY FURTHER GIVEN that pursuant to s.
227.114, Stats., the proposed rules may have an impact on small businesses. The initial regulatory flexibility analysis is as follows:
a. Types of small businesses affected: Building contractors, small-scale land developers and consultants who provide plans or designs for projects along public navigable waterways.
b. Description of reporting and bookkeeping procedures required: The person responsible for a project in or along a lake or stream must develop plans and occasionally conduct some analyses, submit an application, and observe the site during construction. For some activities, photographs of the completed project are required.
c. Description of professional skills required: Map reading, basic computer use, mathematics, drawing to scale, and clear writing.
While it may be helpful or efficient, hiring a consulting firm is not necessary to comply with these requirements. Many projects are planned and conducted by individuals with no professional background. If the site has particularly challenging features, such as steep slopes, erosive soils, highly variable features or if the intensity of neighboring uses are likely to create controversy, then professional ecological or engineering expertise may be helpful.
The Department's Small Business Regulatory Coordinator may be contacted at:
NOTICE IS HEREBY FURTHER GIVEN that the Department has made a preliminary determination that this action does not involve significant adverse environmental effects and does not need an environmental analysis under ch.
NR 150, Wis. Adm. Code. However, based on the comments received, the Department may prepare an environmental analysis before proceeding with the proposal. This environmental review document would summarize the Department's consideration of the impacts of the proposal and reasonable alternatives.
NOTICE IS HEREBY FURTHER GIVEN that the Department will hold an open house from 3:00 p.m. to 5:00 p.m. prior to each hearing. Department staff will be available to answer questions regarding the proposed rules.
NOTICE IS HEREBY FURTHER GIVEN that the hearings will be held on:
Tuesday, August 31, 2004, at 6:00 p.m.
Video conference participation will be available at:
Rooms 332 and 335, Pyle Center, UW-Madison, 702 Langdon Street, Madison
Room 130, Chippewa Valley Tech College, Gateway Campus, 2320 Alpine Road, Eau Claire
Rooms 271 and 276, UW-Washington Co., 400 University Dr., West Bend
Wednesday, September 1, 2004 at 6:00 p.m.
Video conference participation will be available at:
Rooms 327 and 227, Pyle Center, UW-Madison, 702 Langdon Street, Madison
Auditorium, Wis. Indianhead Tech. College, 600 N. 21 Street, Superior
Thursday, September 2, 2004 at 6:00 p.m.
Video conference participation will be available at:
Rooms 332 and 335, Pyle Center, UW-Madison, 702 Langdon Street, Madison
Room SC132, Northeast Tech College, 2740 W. Mason Street, Green Bay
Room 102, Wing Communication Bldg., UW-La Crosse, 1725 State St., La Crosse
Science D279, UW-Stevens Point, 1101 Reserve St., Stevens Point
NOTICE IS HEREBY FURTHER GIVEN that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of informational material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call Roberta Lund at (608) 266-2220 with specific information on your request at least 10 days before the date of the scheduled hearing.
The proposed rules may be reviewed and comments electronically submitted at the following Internet site:
http://adminrules.wisconsin.gov. Written comments on the proposed rule may be submitted via U.S. Mail to Ms. Roberta Lund, Bureau of Fisheries Management and Habitat Protection, P.O. Box 7921, Madison, WI 53707. Comments may be submitted until September 17, 2004. Written comments whether submitted electronically or by U.S. mail will have the same weight and effect as oral statements presented at the public hearings. A personal copy of the proposed rule and fiscal estimate may be obtained from Ms. Lund.
Notice of Hearing
Revenue
Notice is hereby given that, pursuant to ss.
227.11 (2) (a) and
565.10 (14) (b) 3m., Stats., and interpreting ss.
565.02 (4) (g) and
565.10 (14) (b) 3m., Stats., the Department of Revenue will hold a public hearing at the time and place indicated below to consider the proposed permanent rule order revising ch.
WGC 61, relating to general Lottery retailer provisions, the Wisconsin Lottery's retailer performance program, both potentially affecting small business.
Hearing Information
The hearing will be at 11:00 a.m. on Wednesday, August 26th 2004, and will be held at the Wisconsin Lottery Office located within the Department of Revenue Building at 2135 Rimrock Road, Madison, WI.
Handicap access is available at the main front entrance of the building.
Analysis Prepared by the Department of Revenue
The proposed order is intended to improve ch.
Tax 61. The Wisconsin Lottery is proposing an amendment to the rule authority for the Retailer Performance Program (RPP). Administratively, it is apparent that under the current rules, some retailers could receive payment for performance which is not completely consistent with the intent of the program. These proposed changes will address those issues in a manner consistent with current program standards regarding eligibility, qualification and payment, and are expected to improve the overall return on investment. Additionally, under this rule order there are technical changes being proposed which update Lottery operations of retailer contracting, ticket security and product definition.
Statutory small business review: ss.
227.114 (2), Stats.
Consistent with s.
227.114 (2) (c), Stats., the proposed order is intended to implement technical changes which allow Wisconsin Lottery retailers to more easily and simply satisfy requirements of the Lottery's retailer contract. Specifically, Sections 10 through 22 of this rule order are examples of improvements to small business compliance, and affecting small businesses.
None of the proposed changes generate increased cost of compliance to Lottery retailer small businesses, and in some cases may reduce slightly some operating costs.
Overall the changes to the Retailer Performance Program in particular may improve the likelihood that a small business could earn increased revenues from the sale of lottery products.
Consistent with s.
227.114 (2) (d), Stats., the proposed order is intended to clarify the expected sales performance of retailers who wish to earn incentives within the Retailer Performance Program (RPP) under s.
Tax 61.085. Within this rule order, from Section 24 onward, the remaining sections re-align the RPP consistent with the expectations of the Legislative Audit Bureau, as represented in Audit Report 02-9, May 2002.
Consistent with the review required by
2003 Wisconsin Act 118, there is no relevant outstanding federal legislation that would require comparative review.
Consistent with the review required by
2003 Wisconsin Act 118, the Wisconsin Lottery examined the administrative rules in other adjacent states, all of which offer a lottery. Adjacent states tend to codify less lottery retailer small business policy into administrative rules. Therefore, the Wisconsin Lottery's administrative rules are typically more comprehensive and detailed than adjacent states. Further, the Lottery has discussed retailer business policies with lottery management from other states, to identify any best practices that have impact upon small business lottery retailers. In particular, industry publications such as La Fleur's 2004 World Lottery Almanac, by TFL Publications, cover the topic of retailer compensation nation-wide in some detail. It appears that each state uses unique rules and guidelines for interaction with small business, and often mixes administrative rules, feature and procedure documents, and policy documents in ways that encourage sound small business practices.
Consistent with s.
227.114 (4) (b), Stats., the Lottery has sought and received feedback from the Lottery retailer small business community, by directly contacting representative trade associations as well as corporate and independent retailer representatives. Specific changes to the program have been discussed, both in terms of the changes to the utilization of the funding, as well as regarding the details of program eligibility and qualification. In particular, Sections 35, 38, 40, 42 and 45 of this order were highlighted and reviewed. The responses thus far have been generally positive, with few negative comments.
Consistent with s.
227.114 (4) (b), Stats., the Wisconsin Lottery has also conducted focus group research methodology to perform analysis of these proposed changes to small business rules. Lottery retailers attended two small-group discussions conducted by the Lottery, regarding the proposed changes to the Lottery business model. These sessions, on April 28th and May 4th of 2004, were recorded on videotape. Additional discussions were incorporated into retail industry conferences, as well as regularly scheduled meetings with key corporate and independent retail managers. These groups were given one-to-one discussion time, which included those proposed administrative rule changes that were considered potentially restrictive to small business. For example, the language proposed under Section 45 of this rule order, where notice for short-term incentives would be shortened from 21 to 14 days, was discussed with retailers. Retailers generally considered this change as positive, because the current 21-day notice is often too long; retailers often forget about the program announcement, as it happened too many days prior to the event. The Lottery also produced an article in its monthly retailer newsletter, and plans to do follow-up discussions regarding the changes prior to the implementation of the rule changes.
The resultant feedback was compared to the best-practices review mentioned previously, as well as to the Legislative Audit Bureau's report. Specifically, Sections 10 to 22 of this rule order include many changes to lottery retailer requirements that were a direct result of the feedback from these discussions.
SECTION 1. Tax 61.02(2) is amended, to clarify the definition of "commencement of a game".
SECTION 2. Tax 61.02(3) is amended, to clarify the definition of "lottery ticket".
SECTION 3. Tax 61.02(3)(a) is created, to expand the definition of "lottery ticket" where it applies to instant scratch ticket games.
SECTION 4. Tax 61.02(3)(b) is created, to expand the definition of "lottery ticket" where it applies to on-line ticket games.
SECTION 5. Tax 61.02(3)(c) is created, to expand the definition of "lottery ticket" where it applies to break-open ticket games.
SECTION 6. Tax 61.02(4) is amended, to bring the definition of "low tier prize" up to date with current industry standards of product development.
SECTION 7. Tax 61.02(8) is renumbered Tax 61.02(9), and is amended to remove language that is cumbersome, and to clarify the definition.
SECTION 8. Tax 61.02(8) is created, to define the term "Validation".
SECTION 9. Tax 61.02(9) is renumbered Tax 61.02(10), and is amended to remove a repeated word.
SECTION 10. Tax 61.04(1)(b) is repealed and recreated to allow lottery retailers the ability to affirm the security measures they are expected to take to protect Lottery tickets, products and equipment.
SECTIONS 11, 16, 17 and 20. Tax 61.04(1)(c), Tax 61.08(11)(h), (12) and (15), are repealed, as the language in each is no longer necessary for appropriate Lottery operations.
SECTIONS 12, 15 and 23. Tax 61.04(1)(d), Tax 61.08(11)(c) and (21)(c) are amended, with language which clearly and consistently states the performance expectations which a retailer must achieve to contract with the Lottery to sell the Lottery's products.
SECTION 13 and 14. Tax 61.05(1) and (2) are amended, to provide the Lottery the authority to accept irrevocable letter of credit in addition to fidelity bond. An irrevocable letter of credit is generally less expensive and less cumbersome for a retailer to obtain, and can be claimed directly by the Lottery avoiding additional administrative costs currently associated with the collection of overdue retailer debt.
SECTION 18. Tax 61.08(13)(a) is amended, to improve customer service by providing the authority necessary to account for unsalable tickets returned for credit.
SECTION 19. Tax 61.08(13)(c) and (d) are created, to provide specific conditions for the return for credit of unsalable tickets, and for tickets returned consistent with a settlement date declared by the administrator, respectively.
SECTION 21. Tax 61.08(16)(a) is amended, to clarify language that allows for the industry practice of cross-redemption, which is the redeeming of lottery tickets at a location different from where the tickets were purchased. This language was inadvertently omitted from previous proposed rule orders regarding Chapter
Tax 61.
SECTION 22. Tax 61.08(17)(a) is repealed and recreated as Tax 61.08(17)(a) and (a)1., 2., and 3., to provide for reasonable circumstances under which the Lottery administrator may allow the return of break-open tickets sold to retailers. This language is similar to language under Chapter
Tax 63.06(11)(c), which provides for returns of break-open tickets by non-profit organizations.
SECTION 24. Tax 61.085(2)(a) is amended, to broaden the definition of the term "Appropriate sales history" consistent with changes in the RPP which will make both quarterly and annual payments.
SECTION 25. Tax 61.085(2)(b) is renumbered Tax 61.085(2)(c).
SECTION 26. Tax 61.085(2)(b) is created, to create the definition for comparable history fiscal year, consistent with the changes to the RPP.
SECTION 27, 28 and 29. Tax 61.085(2)(c), (d) and (e) are renumbered Tax 61.085(2)(d), (e) and (g).
SECTION 30. Tax 61.085(2)(f) is renumbered Tax 61.085(2)(h) and amended, to clarify language that improves the definition consistent with the intent of the program improvements.
SECTION 31. Tax 61.085(2)(f) is created, to define instant ticket for purposes of the retailer performance program.
SECTIONS 32, 33 and 34. Tax 61.085(2)(g), (h), and (i) are renumbered Tax 61.085(2)(i), (j) and (k), respectively.
SECTION 35. Tax 61.085(4)(a)1. is amended, to provide caps on funding for winning ticket payments, so that a single drawing of a winning number prize level will not cause payments in excess of those intended.
SECTION 36. Tax 61.085(4)(a)2. is amended, to clarify language for payment of winning tickets from TV show entries.
SECTION 37. Tax 61.085(4)(b) is amended, to clarify language that supports sales goal performance payments.
SECTION 38. Tax 61.085(4)(b)1. is renumbered Tax 61.085(4)(b)1.a. and is amended, to reduce the funding available for quarterly payments from 10% to up to 2% of sales increases of instant tickets, consistent with overall changes to the retailer performance program (RPP).
SECTION 39. Tax 61.085(4)(b)1. is created, to clarify quarterly payments of the RPP.
SECTION 40. Tax 61.085(4)(b)2. is renumbered Tax 61.085(4)(b)1.b., and is amended, to reduce the funding available for quarterly payments from 10% to up to 2% of sales increases of non-jackpot terminal-generated tickets, consistent with overall changes to the retailer performance program (RPP).
SECTION 41. Tax 61.085(4)(b)2. is created, to provide for authority to make fiscal year sales goal payments, consistent with overall changes to the RPP.
SECTION 42. Tax 61.085(4)(b)2.a. is created, to provide authority for fiscal year performance payments made for instant ticket sales goals.
SECTION 43. Tax 61.085(4)(b)2.b. is created, to provide authority for fiscal year performance payments made for non-jackpot terminal-generated ticket sales goals.
SECTION 44. Tax 61.085(4)(b)3. is renumbered Tax 61.085(4)(b)2.c. and amended, to provide authority for fiscal year performance payments made for jackpot terminal-generated ticket sales goals.
SECTION 45. Tax 61.085(4)(c) is amended, to remove or improve restrictions on the offering of short-term performance incentive payments, consistent with overall changes to the RPP.
SECTIONS 46, 47 and 48. Tax 61.085(4)(c)3., 4. and 6. are amended, to clarify the length of time, the amount of funding and the use of industry merchandise as payment, for short-term incentives.
SECTIONS 49, 50, 51 and 52. Tax 61.085(4)(d), and (d)1., 2. and 3. are created, to provide authority and control for the proper procurement and accounting of industry merchandise as payment for short-term incentives.
SECTION 53. Tax 61.085(5)(a) is amended, to clarify how a retailer will qualify for annual sales goals payments.
SECTION 54. Tax 61.085(5)(a)1. is created, to provide for secondary qualification for annual sales goal payments.
SECTION 55. Tax 61.085(5)(b) is amended, to clarify how a retailer will qualify for quarterly sales goals payments.
SECTIONS 56, 57 and 58. Tax 61.085(5)(b)1., 2. and 3. are amended, to provide for secondary qualification for quarterly sales goal payments.
SECTION 59. Tax 61.085(6) is amended, to list the proper sequence of incentive payments for the retailer performance program.
SECTION 60. Tax 61.085(6)(a) is renumbered Tax 61.085(6)(e)1.
SECTION 61. Tax 61.085(6)(a) is created, to list winning ticket incentives.
SECTION 62. Tax 61.085(6)(b) is renumbered Tax 61.085 (6)(e)3., and is amended, to focus the language around quarterly payment activity.
SECTION 63. Tax 61.085(6)(b) is created, to list short-term incentives.
SECTION 64. Tax 61085(6)(c) is repealed and recreated, to remove language which becomes redundant, and to list quarterly sales incentive payments.
SECTIONS 65, 66, 67 and 68. Tax 61.085(6)(d), (e), (e)2. and (e)4. are created, to list quarterly sales goals and annual sales goals, and to identify the appropriate manner of payments for the retailer performance program, respectively.
SECTION 69. Tax 61.085(7) is amended, to remove language that unintentionally limits the authority of the administrator in situations where an adjustment of RPP payments is fiscally necessary.
Initial Regulatory Flexibility Analysis
This order does not have a significant economic impact on a substantial number of small businesses, and does not generate new costs for any small businesses. This order does simplify and clarify a number of small business processes between the state and lottery retailers, and also improves the retailer performance program in ways which make the expected performance clearer and more consistent with state policy and lottery retailer activities.
Fiscal Estimate
Under current law, the Lottery pays retailers basic compensation of 5.5% of the sales price of scratch-off tickets and 6.25% of the sales price of on-line tickets. The law also allows the Wisconsin Lottery to pay additional compensation incentives to retailers that exceed performance goals. The amount of additional compensation incentives and the performance goals are set by administrative rule, ch.
Tax 61, which provides for the Retailer Performance Program.
In general, the proposed rule updates definitions and procedures for new lottery products and these rule changes do not have a fiscal effect.
A fiscal effect may result from the proposed changes to the Retailer Performance Program. According to the Lottery, payments of additional compensation incentives to underperforming retailers would decrease by a total of about $400,00 under the proposed rule. However, the decrease in incentive payment would be offset in part by payments of new incentives allowed under the proposed rule. To the extent the proposed rule changes to the Retailer Performance Program result in a net decrease in Lottery administrative costs, Lottery-funded property tax relief would increase, up to about $400,00.
Administrative costs would be absorbed by the Department, except for Retailer Performance Program costs as discussed above.
Comments on the Rule
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than Friday, September 3rd, 2004, which is no less consideration as testimony presented at the hearing.
Contact Person
James Amberson
Department of Revenue
2135 Rimrock Road
P.O. Box 8941
Madison, WI 53708-8941
608 267-4840
