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Statement of Scope
Department of Revenue
Rule No.:
Chapter Tax 1, 2, 3, 4, 7, 8, 9, and 14
Relating to:
Income, franchise, and excise tax
Rule Type:
Permanent
This scope statement was approved by the Governor on October 3, 2019.
1. Detailed description of the objective of the proposed rule:
Upon review of the administrative code, as it relates to income, franchise, and excise taxes for purposes of the JCRAR report submitted on March 26, 2019, the following sections were identified as needing updating or repeal:
a. Tax 1
- Section Tax 1.10: Replace "special fuel tax" with "alternative fuels tax"
- Section Tax 1.11
- Add other situations in which district attorneys may examine returns as specified in s. 71.78 (8), Stats.
- Remove reference to older tax years
- Update to address other situations relating to producing records
- Repeal sections relating to board of arbitration and commissioner of insurance as they no longer apply
- Remove limitation of access to sales and use tax returns as it no longer applies
- Remove statement relating to open inspection by the public as it no longer applies
b. Tax 2
- Section Tax 2.04 (2): Add reference to s. 71.715 (2), Stats. per 2017 Wis. Act 59
- Section Tax 2.07
- Remove mailing camera-ready copies of the earned income tax credit informational flyers to large Wisconsin employers as the department no longer performs this activity
- Remove obsolete toll-free telephone information
- Section Tax 2.10: Remove reference to obsolete forms
- Section Tax 2.105
- Update $10,000 deficiency amount to $50,000 relating to decisions in unappealable cases heard by the U.S. tax court
- Update old tax years
- Repeal section relating to 1986 and prior taxable years as this is no longer needed
- Section Tax 2.12
- Update old tax years
- Remove reference to obsolete forms
- Section Tax 2.88: Remove reference to old tax years as they no longer apply
- Section Tax 2.89: Remove reference to obsolete form
- Section Tax 2.955: Update old tax years
- Section Tax 2.956: Repeal section as it only applied for the initial applicability of projects begun after December 31, 1988
- Section Tax 2.98: Repeal old tax years as they no longer apply
c. Tax 3
-Section Tax 3.096: Repeal old tax years as they no longer apply
d. Tax 4
- Section Tax 4.001: Update to reflect that all returns are electronically filed
- Section Tax 4.75: Replace reference to fax with excise email address and customer service phone number
e. Tax 7
- Section Tax 7.001: Update to reflect that all returns are electronically filed
- Section Tax 7.01: Update to reflect permits are posted online
- Section Tax 7.11: Update to reflect all refund claims are electronically filed and records are kept electronically
- Section Tax 7.21: Update reference to federal regulations
f. Tax 8
- Section Tax 8.001: Update to reflect that all returns are electronically filed
- Section Tax 8.22: Update to reflect permits are posted online
- Section Tax 8.63: Update to reflect permits are posted online
g. Tax 9
- Section Tax 9.001: Update to reflect that all returns are electronically filed
h. Tax 14
- Section Tax 14.01: Update old tax years
- Section Tax 14.02: Repeal old tax years as they no longer apply
- Section Tax 14.04: Update old tax years
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