Tax 1.15(3)
(3)
Discretion the department will follow. The enforcement of rules against a small business that has committed a minor violation, including the assessment of a penalty, forfeiture, fine, or interest, 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 shall include:
Tax 1.15(3)(a)
(a) The difficulty and cost of compliance with the rule by the small business.
Tax 1.15(3)(b)
(b) The financial capacity of the small business, including the ability of the small business to pay the amount of any penalty that may be imposed.
Tax 1.15(3)(c)
(c) The compliance options available, including options for achieving voluntary compliance with the rule.
Tax 1.15(3)(e)
(e) The opportunities available to the small business to understand and comply with the rule.
Tax 1.15(3)(f)
(f) Fairness to the small business and to other persons, including competitors and the public.
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 in which a small business has committed a minor violation, except in a situation where any of the following apply:
Tax 1.15(4)(a)
(a) The violation results in a substantial economic advantage for the small business.
Tax 1.15(4)(b)
(b) The small business has violated the same rule or guideline more than 3 times in the past 5 years.
Tax 1.15(4)(c)
(c) The violation may result in an imminent endangerment to the environment, or to public health or safety.
Tax 1.15(5)
(5)
Voluntary disclosure. The department encourages a small business that has committed a minor violation to voluntarily disclose the minor violation. 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)(c)
(c) Reduce the number of periods for which returns shall be filed.
Tax 1.15 History
History: CR 06-087: cr.
Register November 2006 No. 611, eff. 12-1-06;
CR 16-046: am. (title), (1), r. and recr. (2) to (4), am. (5) (intro.)
Register January 2018 No. 745, eff. 2-1-18.
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)(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(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 1.18
Tax 1.18
Permit predetermination. Tax 1.18(1)(1)
Scope. This section describes the procedures for an individual to obtain a predetermination of whether he or she is eligible to apply for and obtain a permit under Chapter
125 and
139 due to his or her conviction record.
Tax 1.18(2)(a)
(a) An individual shall submit Form AB-790, Application for Permit Predetermination, to the department, in the manner prescribed by the department.
Tax 1.18(2)(b)
(b) The department will not process the application if the application does not contain all of the requested information on the application form, including:
Tax 1.18(2)(b)1.
1. A statement confirming whether he or she has been convicted of a crime.
Tax 1.18(2)(b)2.
2. The date of conviction for any crime described in subd.
1. and a description of the nature and circumstances of the crime.
Tax 1.18(2)(b)3.
3. A signature of the applicant attesting to the accuracy and truthfulness of the information contained in the application.
Tax 1.18(2)(b)4.
4. Acknowledgment that the department has authority to conduct an investigation on the individual.
Tax 1.18(2)(c)
(c) An individual may submit an application for a permit without obtaining a predetermination from the department under this section.
Tax 1.18(2)(d)
(d) In order to make the predetermination, the department shall review the application and conduct an investigation on the individual. The department may request payment of a fee to be submitted with Form AB-790 before processing the application. The fee may not exceed the cost of making the predetermination.
Tax 1.18(3)
(3)
Predetermination is binding on the department. The department shall make a predetermination and send the predetermination in writing within 30 days of receiving the application. The predetermination by the department is binding on the department unless there is information relevant to the determination that was not available to the department at the time that the predetermination was made. The predetermination may not be appealed.
Tax 1.18 History
History: CR 19-158: cr.
Register May 2021 No. 785, eff. 6-1-21.
