Amendment ASA1-AB275

LRBs0208/3

MES:jlg:jf

1999 - 2000 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 1, TO 1999 ASSEMBLY BILL 275

October 13, 1999 - Offered by Committee on Ways and Means.

AB275-ASA1,1,4 An Act to amend 139.91 (1); and to create 71.78 (4) (q), 73.03 (56), 77.61 (5) (b) 12. and 139.91 (4) of the statutes; relating to: requiring the department of revenue to prepare and maintain a list of delinquent taxpayer accounts and to post on the Internet the top 100 names from the list.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB275-ASA1, s. 1 Section 1. 71.78 (4) (q) of the statutes is created to read:

AB275-ASA1,1,9 71.78 (4) (q) The secretary of revenue and employes of that department for the purpose of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (56) so that the list of such persons is available for public inspection.

AB275-ASA1, s. 2 Section 2. 73.03 (56) of the statutes is created to read:

AB275-ASA1,2,22 73.03 (56) To prepare and maintain a list, in printed form and on an electronic medium, of all persons who owe delinquent taxes, including interest, penalties, fees and costs, to the department, in excess of $25,000, which are unpaid for more than 90 days after all appeal rights have expired, and the 100 persons from this list who owe the greatest amount of delinquent taxes, including interest, penalties, fees and costs, to the department shall be posted on the Internet at a site that is created and maintained by the department for this purpose. The Internet site shall list the names, addresses, type of tax due and amount of tax due, including interest, penalties, fees and costs for each person who has one of the top 100 delinquent taxpayer accounts. A printed copy of the list, and a version of the list on an electronic medium, shall be available for public inspection. The printed list and electronic medium shall also contain the name, address, type of tax due and amount of tax due, including interest, penalties, fees and costs for each person on the list. Except as otherwise provided in this subsection, the department shall update the Internet site on a monthly basis and the department shall update the printed copy of the list and the electronic medium on a quarterly basis. The department may not post on the Internet or maintain on the printed list or electronic medium the name of any person who has reached an agreement or compromise with the department, or the department of justice, under s. 71.92 and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the Federal Bankruptcy Code; and the Internet posting shall be updated each business day, as defined in s. 562.01 (3m), to comply with these prohibitions, and the printed list and electronic medium shall be updated quarterly to comply with these prohibitions.

AB275-ASA1, s. 3 Section 3. 77.61 (5) (b) 12. of the statutes is created to read:

AB275-ASA1,3,2 77.61 (5) (b) 12. The secretary of revenue and employes of that department for the purpose of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (56) so that the list of such persons is available for public inspection.

AB275-ASA1, s. 4 Section 4. 139.91 (1) of the statutes is amended to read:

AB275-ASA1,3,6 139.91 (1) The Except as provided in sub. (4), the department may not reveal facts obtained in administering this subchapter, except that the department may publish statistics that do not reveal the identities of dealers.

AB275-ASA1, s. 5 Section 5. 139.91 (4) of the statutes is created to read:

AB275-ASA1,3,11 139.91 (4) The secretary of revenue and employes of that department may reveal facts obtained in administering this subchapter for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (56) so that the list of such persons is available for public inspection.

AB275-ASA1, s. 6 Section 6. Effective date.

AB275-ASA1,3,14 (1) This act takes effect on the first day of the 4th month beginning after publication.

AB275-ASA1,3,15 (End)