AB100-ASA1,690,64 71.67 (5) (b) Deposits. The licensee under s. 562.05 (1) (b), (bm), or (c) shall
5deposit the amounts withheld under this subsection as would an employer
6depositing under s. 71.65 (3).
AB100-ASA1, s. 1431 7Section 1431. 71.775 of the statutes is created to read:
AB100-ASA1,690,9 871.775 Withholding from nonresident members of pass-through
9entities. (1)
Definitions. In this section:
AB100-ASA1,690,1310 (a) "Nonresident" includes an individual who is not domiciled in this state; a
11partnership, limited liability company, or corporation whose commercial domicile is
12outside the state; and an estate or a trust that is a nonresident under s. 71.14 (1) to
13(3m).
AB100-ASA1,690,1614 (b) "Pass-through entity" means a partnership, a limited liability company, a
15tax-option corporation, an estate, or a trust that is treated as a pass-through entity
16for federal income tax purposes.
AB100-ASA1,690,24 17(2) Withholding tax imposed. (a) For the privilege of doing business in this
18state or deriving income from property located in this state, a pass-through entity
19that has Wisconsin income for the taxable year that is allocable to a nonresident
20partner, member, shareholder, or beneficiary shall pay a withholding tax. The
21amount of the tax imposed under this subsection to be withheld from the income
22distributable to each nonresident partner, member, shareholder, or beneficiary is
23equal to the nonresident partner's, member's, shareholder's, or beneficiary's share
24of income attributable to this state, multiplied by the following:
AB100-ASA1,691,2
11. For an individual, an estate, or a trust that is a pass-through entity, the
2highest tax rate for a single individual for the taxable year under s. 71.06.
AB100-ASA1,691,43 2. For a partnership, a limited liability company, or a tax-option corporation
4that is a pass-through entity, the highest tax rate for the taxable year under s. 71.27.
AB100-ASA1,691,85 (b) A pass-through entity that is also a member of another pass-through entity
6is subject to withholding under this subsection and shall pay the tax based on the
7share of income that is distributable to each of the entity's nonresident partners,
8members, shareholders, or beneficiaries.
AB100-ASA1,691,12 9(3) Exemptions. (a) A nonresident partner's, member's, shareholder's, or
10beneficiary's share of income from the pass-through entity that is attributable to this
11state shall not be included in determining the withholding under sub. (2) if any of the
12following applies:
AB100-ASA1,691,2013 1. The partner, member, shareholder, or beneficiary is exempt from taxation
14under this chapter. For purposes of this subdivision, the pass-through entity may
15rely on a written statement from the partner, member, shareholder, or beneficiary
16claiming to be exempt from taxation under this chapter, if the pass-through entity
17attaches a copy of the statement to its return for the taxable year and if the statement
18specifies the name, address, federal employer identification number, and reason for
19claiming an exemption for each partner, member, shareholder, or beneficiary
20claiming to be exempt from taxation under this chapter.
AB100-ASA1,691,2321 2. The partner, member, shareholder, or beneficiary has no Wisconsin income
22other than his or her share of income from the pass-through entity that is
23attributable to this state and his or her share of such income is less than $1,000.
AB100-ASA1,692,3
1(b) A pass-through entity that is a joint venture is not subject to the
2withholding under sub. (2), if the pass-through entity has elected not to be treated
3as a partnership under section 761 of the Internal Revenue Code.
AB100-ASA1,692,104 (cm) A pass-through entity that is a publicly traded partnership, as defined
5under section 7704 (b) of the Internal Revenue Code, that is treated as a partnership
6under the Internal Revenue Code is not subject to the withholding under sub. (2), if
7the entity files with the department an information return that reports the name,
8address, taxpayer identification number, and any other information requested by the
9department for each unit holder with an income in this state from the entity in excess
10of $500.
AB100-ASA1,692,13 11(4) Administration. (a) Each pass-through entity that is subject to the
12withholding under sub. (2) shall pay the amount of the tax withheld to the
13department no later than:
AB100-ASA1,692,1514 1. For tax-option corporations, the 15th day of the 3rd month following the
15close of the taxable year.
AB100-ASA1,692,1716 2. For partnerships, limited liability companies, estates, and trusts, the 15th
17day of the 4th month following the close of the taxable year.
AB100-ASA1,692,2018 (b) 1. If the pass-through entity has an extension of time to file its return, the
19tax withheld under sub. (2) is due on the unextended due date of the entity's return
20as provided under s. 71.13 (1), 71.20 (1), or 71.24 (1).
AB100-ASA1,693,621 2. A pass-through entity that pays the tax withheld under sub. (2) as provided
22under subd. 1. is not subject to an underpayment of estimated tax under s. 71.09 or
2371.29, if 90 percent of the tax that is due for the current taxable year is paid by the
24unextended due date or if 100 percent of the tax that is due for the taxable year
25immediately preceding the current taxable year is paid by the unextended due date

1and the taxable year immediately preceding the current taxable year was a
212-month period. Interest at the rate 12 percent shall be imposed on the unpaid
3amount of the tax withheld under sub. (2) during any extension period and interest
4at the rate of 18 percent shall be imposed on the unpaid amount of the tax withheld
5under sub. (2) for the period beginning with the extended due date and ending with
6the date that the unpaid amount is paid in full.
AB100-ASA1,693,137 (c) On or before the due date, including extensions, of the entity's return, a
8pass-through entity that withholds tax under sub. (2) shall annually notify each of
9its nonresident partners, members, shareholders, or beneficiaries of the amount of
10the tax withheld under sub. (2) that the pass-through entity paid on the nonresident
11partner's, member's, shareholder's, or beneficiary's behalf. The pass-through entity
12shall provide a copy of the notice to the department with the return that it files for
13the taxable year.
AB100-ASA1,693,1914 (d) A nonresident partner, member, shareholder, or beneficiary of a
15pass-through entity may claim a credit, as prescribed by the department, on his or
16her Wisconsin income or franchise tax return for the amount withheld under sub. (2)
17on his or her behalf. For purposes of this paragraph, the amount withheld under sub.
18(2) is considered to be paid on the last day of the pass-through entity's taxable year
19for which the tax is paid.
AB100-ASA1,693,2520 (e) Any tax withheld under this section shall be held in trust for this state, and
21a pass-through entity subject to withholding under this section shall be liable to the
22department for the payment of the tax withheld. No partner, member, shareholder,
23or beneficiary of a pass-through entity shall have any right of action against the
24pass-through entity with respect to any amount withheld and paid in compliance
25with this section.
AB100-ASA1,694,7
1(f) If a pass-through entity subject to withholding under this section fails to
2withhold tax as required by this section, the pass-through entity shall be liable for
3any tax, interest, and penalties. If a nonresident partner, member, shareholder, or
4beneficiary of the pass-through entity files a return and pays the tax due, the
5pass-through entity shall not be liable for the tax, but shall be liable for any interest
6and penalties otherwise applicable for failure to withhold, as provided under ss.
771.82 (2) (d) and 71.83.
AB100-ASA1, s. 1431s 8Section 1431s. 71.78 (2) of the statutes is amended to read:
AB100-ASA1,694,259 71.78 (2) Disclosure of net tax. The department shall make available upon
10suitable forms prepared by the department information setting forth the net
11Wisconsin income tax, Wisconsin franchise tax or Wisconsin gift tax reported as paid
12or payable in the returns filed by any individual or corporation, and any amount of
13delinquent taxes owed, as described in s. 73.03 (62), by any such individual or
14corporation,
for any individual year upon request. Before the request is granted, the
15person desiring to obtain the information shall prove his or her identity and shall be
16required to sign a statement setting forth the person's address and reason for making
17the request and indicating that the person understands the provisions of this section
18with respect to the divulgement, publication or dissemination of information
19obtained from returns as provided in sub. (1). The use of a fictitious name is a
20violation of this section. Within 24 hours after any information from any such tax
21return has been so obtained, the department shall mail to the person from whose
22return the information has been obtained a notification which shall give the name
23and address of the person obtaining the information and the reason assigned for
24requesting the information. The department shall collect from the person requesting
25the information a fee of $4 for each return.
AB100-ASA1, s. 1432c
1Section 1432c. 71.78 (4) (r) of the statutes is created to read:
AB100-ASA1,695,52 71.78 (4) (r) The secretary of revenue and employees of that department for the
3purpose of preparing and maintaining the list of persons with unpaid tax obligations
4as described in s. 73.03 (62) so that the list of such persons is available for public
5inspection.
AB100-ASA1, s. 1432m 6Section 1432m. 71.83 (1) (ce) of the statutes is created to read:
AB100-ASA1,695,117 71.83 (1) (ce) Health savings accounts. Any person who is liable for a penalty
8for federal income tax purposes under section 223 (f) (4) of the Internal Revenue Code
9is liable for a penalty equal to 33 percent of that penalty. The department of revenue
10shall assess, levy, and collect the penalty under this paragraph as it assesses, levies,
11and collects taxes under this chapter.
AB100-ASA1, s. 1434 12Section 1434. 71.93 (1) (a) 1. of the statutes is amended to read:
AB100-ASA1,695,1513 71.93 (1) (a) 1. An amount owed to a state agency that, if the amount has been
14reduced to a judgment or if the state agency has provided the debtor reasonable
15notice and an opportunity to be heard with regards to the amount owed
.
AB100-ASA1, s. 1435 16Section 1435. 71.93 (1) (a) 3. of the statutes is amended to read:
AB100-ASA1,695,1917 71.93 (1) (a) 3. An amount that the department of health and family services
18may recover under s. 49.45 (2) (a) 10. or, 49.497, 49.793, or 49.847, if the department
19of health and family services has certified the amount under s. 49.85.
AB100-ASA1, s. 1436 20Section 1436. 71.93 (1) (a) 4. of the statutes is amended to read:
AB100-ASA1,695,2421 71.93 (1) (a) 4. An amount that the department of workforce development may
22recover under s. 49.161, or 49.195 (3), or 49.793, or may collect under s. 49.147 (6)
23(cm), if the department of workforce development has certified the amount under s.
2449.85.
AB100-ASA1, s. 1437 25Section 1437. 71.93 (1) (cm) of the statutes is created to read:
AB100-ASA1,696,2
171.93 (1) (cm) "Disbursement" means any payment to a person who provides
2goods and services to the state under subch. IV or V of ch. 16 or under ch. 84.
AB100-ASA1, s. 1438 3Section 1438. 71.93 (2) of the statutes is amended to read:
AB100-ASA1,696,124 71.93 (2) Certification. A state agency may certify to the department for setoff
5any properly identified debt exceeding $20 so that the department may set off the
6amount of the debt against a refund to the debtor or so that the department of
7administration may reduce a disbursement to the debtor by the amount of the debt
.
8At least 30 days prior to certification each debtor shall be sent a notice by the state
9agency of its intent to certify the debt to the department for setoff or reduction and
10of the debtor's right of appeal. At the time of certification, the certifying state agency
11shall furnish the social security number of individual debtors and the federal
12employer identification number of other debtors.
AB100-ASA1, s. 1439 13Section 1439. 71.93 (3) of the statutes is renumbered 71.93 (3) (a) and
14amended to read:
AB100-ASA1,697,315 71.93 (3) (a) Administration. In administering this section the department
16shall first check with the state agency certifying the debt to determine whether the
17debt has been collected by other means. If the debt remains uncollected the
18department of revenue shall setoff any debt or other amount owed to the department,
19regardless of the origin of the debt or of the amount, its nature or its date. If after
20the setoff there remains a refund in excess of $10, the department shall set off the
21remaining refund against certified debts of other state agencies. If more than one
22certified debt exists for any debtor, the refund shall be first set off against the earliest
23debt certified, except that no child support or spousal support obligation submitted
24by an agency of another state may be set off until all debts owed to and certified by
25state agencies of this state have been set off. When all debts have been satisfied, any

1remaining refund shall be refunded to the debtor by the department. Any legal
2action contesting a setoff under this paragraph shall be brought against the state
3agency that certified the debt under sub. (2).
AB100-ASA1, s. 1440 4Section 1440. 71.93 (3) (b) of the statutes is created to read:
AB100-ASA1,697,175 71.93 (3) (b) The department shall provide the information obtained under sub.
6(2) to the department of administration. Before reducing any disbursement as
7provided under this paragraph, the department of administration shall contact the
8department to verify whether a certified debt that is the basis of the reduction has
9been collected by other means. If the certified debt remains uncollected, the
10department of administration shall reduce the disbursement by the amount of the
11debtor's certified debt under sub. (2), notify the department of such reduction and
12disbursement, and remit the amount of the reduction to the department in the
13manner prescribed by the department. If more than one certified debt exists for any
14debtor, the disbursement shall be reduced first by any debts certified under s. 73.12
15then by the earliest debt certified. Any legal action contesting a reduction under this
16paragraph shall be brought against the state agency that certified the debt under
17sub. (2).
AB100-ASA1, s. 1441 18Section 1441. 71.93 (4) of the statutes is amended to read:
AB100-ASA1,697,2319 71.93 (4) Settlement. Within 30 days after the close of each calendar quarter,
20the department shall settle with each state agency that has certified a debt. Each
21settlement shall note the opening balance of debts certified, any additions or
22deletions, reductions or amounts set off, and the ending balance at the close of the
23settlement period.
AB100-ASA1, s. 1442 24Section 1442. 71.93 (5) of the statutes is amended to read:
AB100-ASA1,698,6
171.93 (5) State agency charged for costs. At the time of each settlement, each
2state agency shall be charged for administration expenses, and the amounts charged
3shall be credited to the department's appropriation under s. 20.566 (1) (h). Annually
4on or before November 1, the department shall review its costs incurred during the
5previous fiscal year in administering state agency setoffs and reductions and shall
6adjust its subsequent charges to each state agency to reflect that experience.
AB100-ASA1, s. 1443 7Section 1443. 71.93 (6) of the statutes is amended to read:
AB100-ASA1,698,158 71.93 (6) Written agreement and authority of department. Any state agency
9wishing to certify debts to the department shall enter into a written agreement with
10the department prior to any certification of debt. Any certification of debts by a state
11agency or changes to certified debts shall be in a manner and form prescribed by the
12department. The secretary of revenue shall be the final authority in the resolution
13of any interagency disputes in regard to certification of debts. If a refund or
14disbursement
is adjusted after a setoff or reduction, the department may readjust
15any erroneous settlement with a certifying state agency.
AB100-ASA1, s. 1444 16Section 1444. 71.93 (7) of the statutes is amended to read:
AB100-ASA1,698,2117 71.93 (7) Exchange of information. Information relative to changes to any
18debt certified shall be exchanged promptly by each agency and the department setoff.
19Setoff
of refunds and reduction of disbursements against debts certified by agencies,
20and any reports report of the setoff or reduction to certifying state agencies, is not
21a violation of ss. 71.78, 72.06, 77.61 (5), 78.80 (3), and 139.38 (6).
AB100-ASA1, s. 1445 22Section 1445. 71.935 (1) (cm) of the statutes is created to read:
AB100-ASA1,698,2423 71.935 (1) (cm) "Disbursement" means any payment to a person who provides
24goods and services to the state under subch. IV or V of ch. 16 or under ch. 84.
AB100-ASA1, s. 1446 25Section 1446. 71.935 (2) of the statutes is amended to read:
AB100-ASA1,699,8
171.935 (2) A municipality or county may certify to the department any debt
2owed to it. Not later than 5 days after certification, the municipality or county shall
3notify the debtor in writing of its certification of the debt to the department, of the
4basis of the certification and of the debtor's right to appeal and, in the case of parking
5citations, of the debtor's right to contest the citation. At the time of certification, the
6municipality or county shall furnish to the department the name and social security
7number or operator's license number of each individual debtor and the name and
8federal employer identification number of each other debtor.
AB100-ASA1, s. 1447 9Section 1447. 71.935 (3) of the statutes is renumbered 71.935 (3) (a) and
10amended to read:
AB100-ASA1,699,1511 71.935 (3) (a) If the debt remains uncollected and, in the case of a parking
12citation, if the debtor has not contested the citation within 20 days after the notice
13under sub. (2), the department shall set off the debt against any refund that is owed
14to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall
15be brought against the municipality or county that certified the debt under sub. (2).
AB100-ASA1, s. 1448 16Section 1448. 71.935 (3) (b) of the statutes is created to read:
AB100-ASA1,700,717 71.935 (3) (b) The department shall provide the information obtained under
18sub. (2) to the department of administration. Before reducing any disbursement as
19provided under this paragraph, the department of administration shall contact the
20department to verify whether a certified debt that is the basis of the reduction has
21been collected by other means and, in the case of a parking citation, whether the
22debtor has contested the citation within 20 days after the notice under sub. (2). If
23the certified debt remains uncollected and, in the case of a parking citation, the
24citation has not been contested within 20 days after the notice under sub. (2), the
25department of administration shall, after any reduction under s. 71.93, reduce the

1disbursement by the amount of the debtor's certified debt under sub. (2), notify the
2department of such reduction and disbursement, and remit the amount of the
3reduction to the department in the manner prescribed by the department. If more
4than one debt certified under sub. (2) exists for any debtor, the disbursement shall
5be reduced first by the earliest debt certified. Any legal action contesting a reduction
6under this paragraph shall be brought against the municipality or county that
7certified the debt under sub. (2).
AB100-ASA1, s. 1449 8Section 1449. 71.935 (4) of the statutes is amended to read:
AB100-ASA1,700,129 71.935 (4) Within 30 days after the end of each calendar quarter, the
10department shall settle with each municipality and county for the amounts that the
11department setoff
set off or reduced against certified debts for the municipality or
12county during that calendar quarter.
AB100-ASA1, s. 1450 13Section 1450. 71.935 (5) of the statutes is amended to read:
AB100-ASA1,700,1914 71.935 (5) At the time of each settlement, each municipality and county shall
15be charged for administration expenses, and the amounts charged shall be credited
16to the appropriation account under s. 20.566 (1) (h). Annually on or before November
171, the department shall review its costs incurred during the previous fiscal year in
18administering setoffs and reductions under this section and shall adjust its
19subsequent charges to each municipality and county to reflect that experience.
AB100-ASA1, s. 1450g 20Section 1450g. Subchapter XVI of chapter 71 [precedes 71.98] of the statutes
21is created to read:
AB100-ASA1,700,2222 Chapter 71
AB100-ASA1,700,2423 subchapter xvi
24 Internal revenue code update
AB100-ASA1,701,2
171.98 Internal Revenue Code update. The following federal laws, to the
2extent that they apply to the Internal Revenue Code, apply to this chapter:
AB100-ASA1,701,4 3(1) Health savings accounts. Section 1201 of P.L. 108-173, relating to health
4savings accounts.
AB100-ASA1, s. 1456c 5Section 1456c. 73.03 (62) of the statutes is created to read:
AB100-ASA1,701,216 73.03 (62) To prepare and maintain a list of all persons who owe delinquent
7taxes, including interest, penalties, fees, and costs, to the department, in excess of
8$25,000, which are unpaid for more than 90 days after all appeal rights have expired,
9and to post the names of persons from this list on the Internet at a site that is created
10and maintained by the department for this purpose. The Internet site shall list the
11name, address, type of tax due, and amount of tax due, including interest, penalties,
12fees, and costs for each person who has one of the delinquent taxpayer accounts, and
13the Internet site shall also contain a special page for the persons who have the 100
14largest delinquent taxpayer accounts. Except as otherwise provided in this
15subsection, the department shall update the Internet site on a quarterly basis. The
16department may not post on the Internet the name of any person who has reached
17an agreement or compromise with the department, or the department of justice,
18under s. 71.92 and is in compliance with that agreement, regarding the payment of
19delinquent taxes, or the name of any person who is protected by a stay that is in effect
20under the Federal Bankruptcy Code; the Internet posting shall be updated each
21business day, as defined in s. 562.01 (3m), to comply with these prohibitions.
AB100-ASA1, s. 1459 22Section 1459. 73.0301 (1) (d) 3. of the statutes is amended to read:
AB100-ASA1,702,323 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
24conditional license, certification, certification card, registration, permit, training
25permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)

1(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 146.50 (5) (a) or (b), (6g) (a), (7) or
2(8) (a) or (f), 250.05 (5), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a) or
3343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
AB100-ASA1, s. 1460 4Section 1460. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB100-ASA1,702,175 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
6department of revenue certifies that the license holder or applicant for a license or
7license renewal or continuation is liable for delinquent taxes, revoke the license or
8deny the application for the license or license renewal or continuation. The
9department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
10of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
11is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
12(am)
, judicial review. With respect to a license granted by a credentialing board, the
13department of regulation and licensing shall make a revocation or denial under this
14subd. 1. a. With respect to a license to practice law, the department of revenue shall
15not submit a certification under this subd. 1. a. to the supreme court until after the
16license holder or applicant has exhausted his or her remedies under sub. (5) (a) and
17(am) or has failed to make use of such remedies.
AB100-ASA1, s. 1461 18Section 1461. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB100-ASA1,703,1319 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
20subd. 1. a. to the license holder or applicant. The notice shall include a statement
21of the facts that warrant the suspension, revocation or denial and a statement that
22the license holder or applicant may, within 30 days after the date on which the notice
23of denial, suspension or revocation is mailed, file a written request with the
24department of revenue to have the certification of tax delinquency on which the
25suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).

1With respect to a license granted by a credentialing board, the department of
2regulation and licensing shall mail a notice under this subd. 1. b. With respect to a
3license to practice law, the department of revenue shall mail a notice under this subd.
41. b. and the notice shall indicate that the license holder or applicant may request
5a hearing under sub. (5) (a) and (am) and that the department of revenue shall
6submit a certificate of delinquency to suspend, revoke, or deny a license to practice
7law to the supreme court after the license holder or applicant has exhausted his or
8her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
9A notice sent to a person who holds a license to practice law or who is an applicant
10for a license to practice law shall also indicate that the department of revenue may
11not submit a certificate of delinquency to the supreme court if the license holder or
12applicant pays the delinquent tax in full or enters into an agreement with the
13department of revenue to satisfy the delinquency.
AB100-ASA1, s. 1462 14Section 1462. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB100-ASA1,703,2215 73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the
16department of revenue that the department of revenue has affirmed a certification
17of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation
18or denial under subd. 1. a. A license holder or applicant may seek judicial review
19under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
20County, of an affirmation of a revocation or denial under this subdivision. With
21respect to a license granted by a credentialing board, the department of regulation
22and licensing shall make an affirmation under this subdivision.
AB100-ASA1, s. 1463 23Section 1463. 73.0301 (2) (b) 2m. of the statutes is created to read:
AB100-ASA1,704,224 73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the
25department of revenue that the department of revenue has affirmed a certification

1of tax delinquency after any requested review under sub. (5) (a) and (am), decide
2whether to suspend, revoke, or deny a license to practice law.
AB100-ASA1, s. 1464 3Section 1464. 73.0301 (2) (c) 2. of the statutes is amended to read:
AB100-ASA1,704,84 73.0301 (2) (c) 2. A licensing department may not disclose any information
5received under subd. 1. a. or b. to any person except to the department of revenue for
6the sole purpose of requesting certifications under par. (b) 2. in accordance with the
7memorandum of understanding under sub. (4) and administering state taxes or to
8the department of workforce development for the purpose of administering s. 49.22.
AB100-ASA1, s. 1465 9Section 1465. 73.0301 (5) (a) of the statutes is amended to read:
AB100-ASA1,704,2410 73.0301 (5) (a) The department of revenue shall conduct a hearing requested
11by a license holder or applicant for a license or license renewal or continuation under
12sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate
13holder under s. 73.03 (50) or 73.09 (7m) (b) to review a certification or determination
14of tax delinquency that is the basis of a denial or revocation of a license in accordance
15with this section or of a certificate, certification or recertification under s. 73.03 (50)
16or 73.09 (7m). A hearing under this paragraph is limited to questions of mistaken
17identity of the license or certificate holder or applicant and of prior payment of the
18delinquent taxes for which the department of revenue certified or determined the
19license or certificate holder or applicant is liable. At a hearing under this paragraph,
20any statement filed by the department of revenue, the licensing department or the
21supreme court, if the supreme court agrees, may be admitted into evidence and is
22prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person
23entitled to a hearing under this paragraph is not entitled to any other notice, hearing
24or review, except as provided in par. (am) and sub. (2) (b) 2.
AB100-ASA1, s. 1466 25Section 1466. 73.0301 (5) (am) of the statutes is created to read:
AB100-ASA1,705,7
173.0301 (5) (am) If a person who holds a license to practice law or who is an
2applicant for a license to practice law receives a hearing under par. (a) to review a
3certification or determination of tax delinquency that is the basis for a denial,
4suspension, or revocation of a license to practice law and such certification or
5determination is affirmed as a result of the hearing under par. (a), the person may
6seek judicial review of the certification or determination of tax delinquency under ss.
7227.52 to 227.60, except that the review shall be in the circuit court for Dane County.
AB100-ASA1, s. 1467 8Section 1467. 73.0301 (5) (b) (intro.) of the statutes is amended to read:
AB100-ASA1,705,129 73.0301 (5) (b) (intro.) After a hearing conducted under par. (a) or, in the case
10of a determination related to a license to practice law, after a hearing under par. (a)
11or, if the hearing is appealed, after judicial review under par. (am)
, the department
12of revenue shall do one of the following:
AB100-ASA1, s. 1468 13Section 1468. 73.12 (1) (b) of the statutes is amended to read:
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