AB40-ASA1,986,2522 118.60 (2) (bs) In the 2013-14 and 2014-15 school years, a private school may
23accept pupils who reside in a school district, other than an eligible school district or
24a 1st class city school district, under this section only if the private school was
25operating as a private school on May 1, 2013.
AB40-ASA1,1847
1Section 1847. 118.60 (3) (a) of the statutes is renumbered 118.60 (3) (a) (intro.)
2and amended to read:
AB40-ASA1,987,153 118.60 (3) (a) (intro.) The pupil or the pupil's parent or guardian shall submit
4an application, on a form provided by the state superintendent, to the participating
5private school that the pupil wishes to attend. If more than one pupil from the same
6family applies to attend the same private school, the pupils may use a single
7application. Within 60 days after receiving the application, the private school shall
8notify each applicant, in writing, whether his or her application has been accepted.
9If the private school rejects an application, the notice shall include the reason. A
10private
Subject to pars. (ag) and (ar), a private school may reject an applicant only
11if it has reached its maximum general capacity or seating capacity. The Except as
12provided in pars. (ag) and (ar) the
state superintendent shall ensure that the private
13school determines which pupils to accept on a random basis, except that the private
14school may give preference in accepting applications to siblings of pupils accepted on
15a random basis.
any of the following:
AB40-ASA1,1848 16Section 1848. 118.60 (3) (a) 1. to 3. of the statutes are created to read:
AB40-ASA1,987,1917 118.60 (3) (a) 1. Pupils who attended the private school under this section
18during the school year prior to the school year for which the application is being
19made.
AB40-ASA1,987,2320 2. Siblings of pupils who attended the private school during the school year
21prior to the school year for which the application is being made and to siblings of
22pupils who have been accepted to the private school for the school year for which the
23application is being made.
AB40-ASA1,988,3
13. Pupils who attended another private school under this section or s. 119.23
2during the school year prior to the school year for which the application is being
3made.
AB40-ASA1,1848d 4Section 1848d. 118.60 (3) (ag) of the statutes is created to read:
AB40-ASA1,988,85 118.60 (3) (ag) 1. In the 2013-14 school year, a private school that has
6submitted a notice of intent to participate under sub. (2) (a) 3. c. may begin accepting
7applications beginning on August 1, 2013, from pupils who reside in a school district,
8other than an eligible school district or a 1st class city school district.
AB40-ASA1,988,149 2. By August 9, 2013, each private school that has received applications under
10subd. 1. shall report to the department the name of each pupil who has applied to
11attend the private school under this section, the total number of pupils that have
12applied to attend the private school under this section, the names of those applicants
13that have siblings who have also applied to attend the private school under this
14section, and the number of such sibling applicants.
AB40-ASA1,988,1915 3. Upon receipt of the information under subd. 2., the department shall
16determine the sum of all applicants under this paragraph. In determining the sum,
17the department shall count a pupil who has applied to attend more than one private
18school under the program only once. After determining the sum of all applicants, the
19department shall do one of the following:
AB40-ASA1,988,2320 a. If the total number of applicants does not exceed the pupil participation limit
21established under sub. (2) (be) 1., the department shall immediately notify the
22private schools that all applicants reported under subd. 2. may be accepted into the
23private schools under the program for the 2013-14 school year.
AB40-ASA1,989,1324 b. If the total number of applicants exceeds the pupil participation limit
25established under sub. (2) (be) 1., the department shall notify those 25 private

1schools that received the most applications that the private school may accept pupils
2who reside in a school district, other than an eligible school district or a 1st class city
3school district, under this section. Upon the request of the governing body of a
4private school, the department shall include in its count of 25 private schools more
5than one unique campus location of a private school operating under one federal tax
6identification number if each such campus location otherwise qualifies to be included
7in the count under this subd. 3. b. The department shall allocate to each of the 25
8private schools 10 pupil slots and shall fill each slot by random drawing. If a pupil
9chosen by random drawing has a sibling that applied to the private school, the next
10available slot shall be filled by the sibling. The department shall fill the remaining
11250 spaces by random drawing from applications submitted to those 25 schools. If
12a pupil chosen by random drawing has a sibling that applied to the private school,
13the next available slot shall be filled by the sibling.
AB40-ASA1,989,1614 4. The department shall establish and maintain a waiting list for those
15applicants who were not selected in a random drawing conducted under subd. 3. b.,
16and shall give preference to siblings.
AB40-ASA1,989,2317 5. a. A private school that has been authorized to accept pupils under subd. 3.
18a. may accept additional applications from pupils who reside in a school district,
19other than an eligible school district or a 1st class city school district, and who wish
20to attend the private school under this section, only during the periods that apply to
21an eligible school district. If a private school accepts additional applications from
22pupils as permitted under this subd. 5. a., the private school shall notify the
23department each time the private school receives an application.
AB40-ASA1,990,324 b. If, upon receipt of a notice under subd. 5. a., the department determines that
25the total number of pupils who have applied to attend private schools under this

1paragraph will exceed the pupil participation limit under sub. (2) (be) 1., the
2department shall establish and administer a waiting list in the manner provided
3under subd. 4.
AB40-ASA1,990,124 6. A private school that has accepted a pupil who resides in a school district,
5other than an eligible school district or a 1st class city school district, under this
6paragraph shall notify the department whenever the private school determines that
7a pupil will not attend the private school under this paragraph. The department
8shall fill any such available slot with a pupil selected at random from a waiting list
9established under subd. 4., if such a waiting list exists, but shall give preference to
10a sibling of a pupil who resides in a school district, other than an eligible school
11district or a 1st class city school district, and who is attending the private school
12under this section.
AB40-ASA1,1848h 13Section 1848h. 118.60 (3) (ar) of the statutes is created to read:
AB40-ASA1,990,1814 118.60 (3) (ar) 1. In the 2014-15 school year and any school year thereafter, a
15private school that has submitted a notice of intent to participate under sub. (2) (a)
163. a. may accept applications for the following school year between February 1 and
17April 20 from pupils who reside in a school district, other than an eligible school
18district or a 1st class city school district.
AB40-ASA1,990,2519 2. By May 1, 2014, and by May 1 of any school year thereafter, each private
20school that has received applications under subd. 1. shall report to the department
21the name of each pupil who has applied to attend the private school under this
22section, the total number of pupils that have applied to attend the private school
23under this section, the names of those applicants that have siblings who have also
24applied to attend the private school under this section, and the number of such
25sibling applicants.
AB40-ASA1,991,5
13. Upon receipt of the information under subd. 2., the department shall
2determine the sum of all applicants under this paragraph. In determining the sum,
3the department shall count a pupil who has applied to attend more than one private
4school under the program only once. After determining the sum of all applicants, the
5department shall do one of the following:
AB40-ASA1,991,96 a. If the total number of applicants does not exceed the pupil participation limit
7established under sub. (2) (be) 2., the department shall immediately notify the
8private schools that all applicants reported under subd. 2. may be accepted into the
9private schools under the program for the next school year.
AB40-ASA1,991,1710 b. If the total number of applicants exceeds the pupil participation limit
11established under sub. (2) (be) 2., the department shall allocate to those private
12schools that participated in the program in the preceding school year the same
13number of slots held by pupils participating in the program under this section in that
14school year. The department shall allocate the remaining slots to those private
15schools that received the most applications in the manner set forth under par. (ag)
163. b. If a pupil chosen by random drawing has a sibling that applied to the private
17school, the next available slot shall be filled by the sibling.
AB40-ASA1,991,2018 4. The department shall establish and maintain a waiting list for those
19applicants who were not selected in a random drawing conducted under subd. 3. b.,
20and shall give preference to siblings.
AB40-ASA1,992,221 5. a. A private school that has been authorized to accept pupils under subd. 3.
22a. may accept additional applications from pupils who reside in a school district,
23other than an eligible school district or a 1st class city school district, and who wish
24to attend the private school under this section, only during the periods that apply to
25an eligible school district. If a private school accepts additional applications from

1pupils as permitted under this subd. 5. a., the private school shall notify the
2department each time the private school receives an application.
AB40-ASA1,992,73 b. If, upon receipt of a notice under subd. 5. a., the department determines that
4the total number of pupils who have applied to attend private schools under this
5paragraph will exceed the pupil participation limit under sub. (2) (be) 2., the
6department shall establish and administer a waiting list in the manner provided
7under subd. 4.
AB40-ASA1,992,158 6. A private school that has accepted a pupil who resides in a school district,
9other than an eligible school district or a 1st class city school district, under this
10paragraph shall notify the department whenever the private school determines that
11a pupil will not attend the private school under this paragraph. The department
12shall fill any such available slot with a pupil selected at random from a waiting list
13established under subd. 4., if such a waiting list exists, but shall give preference to
14a sibling of a pupil who resides in a school district other than an eligible school
15district and who is attending the private school under this section.
AB40-ASA1,1848p 16Section 1848p. 118.60 (3) (b) of the statutes is amended to read:
AB40-ASA1,993,217 118.60 (3) (b) If the a participating private school rejects an applicant who
18resides within an eligible school district
because it the private school has too few
19available spaces, the applicant may transfer his or her application to a participating
20private school that has space available. An applicant rejected under this paragraph
21may be admitted to a private school participating in the program under this section
22for the following school year, provided that the applicant continues to reside within
23an eligible school district. The department may not require, in that following school
24year, the private school to submit financial information regarding the applicant or

1to verify the eligibility of the applicant to participate in the program under this
2section on the basis of family income.
AB40-ASA1,1848t 3Section 1848t. 118.60 (3) (c) of the statutes is created to read:
AB40-ASA1,993,104 118.60 (3) (c) If a participating private school rejects an applicant who resides
5in a school district, other than an eligible school district or a 1st class city school
6district, because the private school has too few available spaces, the applicant may
7transfer his or her application to a participating private school that has space
8available. An applicant rejected under this paragraph may, subject to sub. (2) (be),
9be admitted to a private school participating in the program under this section for
10the following school year.
AB40-ASA1,1849 11Section 1849. 118.60 (4) (b) of the statutes is repealed.
AB40-ASA1,1850 12Section 1850. 118.60 (4) (bg) of the statutes is renumbered 118.60 (4) (bg) 1.
13and amended to read:
AB40-ASA1,993,2014 118.60 (4) (bg) 1. In the 2011-12 and 2012-13 2013-14 school years year, upon
15receipt from the pupil's parent or guardian of proof of the pupil's enrollment in the
16private school during a school term, the state superintendent shall pay to the private
17school in which the pupil is enrolled on behalf of the pupil's parent or guardian, from
18the appropriation under s. 20.255 (2) (fr), an amount equal to the private school's
19operating and debt service cost per pupil that is related to educational programming,
20as determined by the department, or $6,442, whichever is less.
AB40-ASA1,1851 21Section 1851. 118.60 (4) (bg) 2. of the statutes is created to read:
AB40-ASA1,994,522 118.60 (4) (bg) 2. Except as provided in subd. 4., in the 2014-15 school year,
23upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
24the private school during a school term, the state superintendent shall pay to the
25private school in which the pupil is enrolled on behalf of the pupil's parent or

1guardian, from the appropriation under s. 20.255 (2) (fr), the lesser of an amount
2equal to the private school's operating and debt service cost per pupil that is related
3to educational programming, as determined by the department, or an amount either
4of $7,210, if the pupil is enrolled in a grade from kindergarten to 8, or of $7,856, if
5the pupil is enrolled in a grade from 9 to 12.
AB40-ASA1,1851c 6Section 1851c. 118.60 (4) (bg) 3. of the statutes is created to read:
AB40-ASA1,994,117 118.60 (4) (bg) 3. In the 2015-16 school year and in each school year thereafter,
8upon receipt from the pupil's parent or guardian of proof of the pupil's enrollment in
9the private school during a school term, the state superintendent shall pay to the
10private school in which the pupil is enrolled on behalf of the pupil's parent or
11guardian, from the appropriation under s. 20.255 (2) (fr), the lesser of the following:
AB40-ASA1,994,1312 a. An amount equal to the private school's operating and debt service cost per
13pupil that is related to educational programming, as determined by the department.
AB40-ASA1,994,2014 b. Except as provided in subd. 5., an amount equal to the sum of the maximum
15amount per pupil the state superintendent paid a private school under this section
16in the previous school year for the grade in which the pupil is enrolled; the amount
17of the per pupil revenue adjustment under s. 121.91 (2m) for the current school year,
18if positive; and the change in the amount of statewide categorical aid per pupil
19between the previous school year and the current school year, as determined under
20s. 118.40 (2r) (e) 2p., if positive.
AB40-ASA1,1851f 21Section 1851f. 118.60 (4) (bg) 4. of the statutes is created to read:
AB40-ASA1,995,322 118.60 (4) (bg) 4. If a pupil is enrolled in a private school that enrolls pupils
23under the program in any grade between kindergarten to 8 and also in any grade
24between 9 to 12, the state superintendent shall pay to the private school in which the
25pupil is enrolled on behalf of the pupil's parent or guardian, from the appropriation

1under s. 20.255 (2) (fr), the lesser of an amount equal to the private school's operating
2and debt service cost per pupil that is related to educational programming, as
3determined by the department, or an amount determined as follows:
AB40-ASA1,995,64 a. Multiply the number of pupils participating in the program under this
5section who are enrolled in the private school in any grade between kindergarten to
68 by $7,210.
AB40-ASA1,995,87 b. Multiply the number of pupils participating in the program under this
8section who are enrolled in the private school in any grade between 9 to 12 by $7,856.
AB40-ASA1,995,99 c. Add the amounts determined under subd. 4. a. and b.
AB40-ASA1,995,1210 d. Divide the amount determined under subd. 4. c. by the total number of pupils
11participating in the program under this section who are enrolled at the private
12school.
AB40-ASA1,1851h 13Section 1851h. 118.60 (4) (bg) 5. of the statutes is created to read:
AB40-ASA1,995,1714 118.60 (4) (bg) 5. If a pupil is enrolled in a private school that enrolls pupils
15under the program in any grade between kindergarten to 8 and also in any grade
16between 9 to 12, an amount determined under subd. 4. a. to d., with the following
17modifications:
AB40-ASA1,995,2418 a. The number of pupils participating in the program who are enrolled in the
19private school in any grade between kindergarten to 8 is multiplied by the sum of the
20multiplier used for the previous school year; the amount of the per pupil revenue
21adjustment under s. 121.91 (2m) for the current school year, if positive; and the
22change in the amount of statewide categorical aid per pupil between the previous
23school year and the current school year, as determined under s. 118.40 (2r) (e) 2p.,
24if positive.
AB40-ASA1,996,6
1b. The number of pupils participating in the program who are enrolled in the
2private school in any grade between 9 to 12 is multiplied by the sum of the multiplier
3used for the previous school year; the amount of the per pupil revenue adjustment
4under s. 121.91 (2m) for the current school year, if positive; and the change in the
5amount of statewide categorical aid per pupil between the previous school year and
6the current school year, as determined under s. 118.40 (2r) (e) 2p., if positive.
AB40-ASA1,1852 7Section 1852. 118.60 (4) (d) (intro.) of the statutes is amended to read:
AB40-ASA1,996,118 118.60 (4) (d) (intro.) In determining a private school's operating and debt
9service cost per pupil under par. (b) 1. and sub. (4m) (a) (bg), the department shall
10do all of the following, but may not determine separate costs for pupils enrolled in
11grades kindergarten to 8 and for pupils enrolled in grades 9 to 12
:
AB40-ASA1,1852d 12Section 1852d. 118.60 (4) (d) 2. of the statutes is amended to read:
AB40-ASA1,996,2513 118.60 (4) (d) 2. If legal title to the private school's buildings and premises is
14held in the name of the private school's parent organization or other related party,
15there is no other mechanism to include the private school's facilities costs in the
16calculation of its operating and debt service cost,
and the private school requests that
17the department do so, include an amount equal to 10.5 percent of the fair market
18value of the school and its premises. If legal title to the private school's buildings and
19premises is held in the name of the private school's parent organization or other
20related party but the private school was not permitted to include an amount equal
21to 10.5 percent of the fair market value of the school and its premises in the 2012-13
22school year, the private school may, beginning on the effective date of this subdivision
23.... [LRB inserts date], request the department to include that amount.
A request
24made by a private school under this subdivision remains effective in subsequent
25school years and may not be withdrawn by the private school.
AB40-ASA1,1852g
1Section 1852g. 118.60 (4) (d) 4. of the statutes is created to read:
AB40-ASA1,997,62 118.60 (4) (d) 4. Permit a private school to accumulate up to 15 percent of the
3private school's annual operating and debt service costs related to educational
4programming in a reserve account and include any increase to that reserved amount
5in the department's determination of the private school's operating and debt service
6costs related to programming for that school year.
AB40-ASA1,1852j 7Section 1852j. 118.60 (4m) of the statutes is repealed and recreated to read:
AB40-ASA1,997,128 118.60 (4m) (a) In addition to the payment under sub. (4), the state
9superintendent shall, subject to par. (b), pay to each private school participating in
10the program under this section, on behalf of the parent or guardian of each pupil
11attending summer school in the private school under this section during a summer
12and in the manner described in sub. (4) (c), an amount determined as follows:
AB40-ASA1,997,1513 1. Determine the maximum amount that could have been paid, at the end of
14the immediately preceding school term, per pupil under sub. (4) (bg) for the grade in
15which the pupil is attending summer school under this section.
AB40-ASA1,997,1616 2. Multiply the amount under subd. 1. by 0.05.
AB40-ASA1,997,1817 (b) A participating private school may receive a per pupil payment under par.
18(a) if all of the following are satisfied:
AB40-ASA1,997,2019 1. The private school offers no fewer than 19 summer days of instruction during
20that summer.
AB40-ASA1,997,2221 2. Each summer day of instruction offered by the private school under subd. 1.
22is comprised of no fewer than 270 minutes of instruction.
AB40-ASA1,997,2523 3. Each pupil for whom the private school seeks a payment under par. (a)
24attends no fewer than 15 days of summer instruction at the private school during
25that summer.
AB40-ASA1,1852m
1Section 1852m. 118.60 (4r) (intro.) of the statutes is amended to read:
AB40-ASA1,998,92 118.60 (4r) (intro.) If, after the 3rd Friday in September in any school year, a
3private school participating in the program under this section closes, for each
4installment under sub. (4) (c) that was not paid to the private school in that school
5year, the state superintendent shall pay to the board of the school district within
6which the pupil resides
, from the appropriation under s. 20.255 (2) (fv), the amount
7determined, for each pupil who had been attending the private school under this
8section in that school year and who enrolls in the school district operating under this
9chapter
within which the pupil resides in that school year, as follows:
AB40-ASA1,1853 10Section 1853. 118.60 (4r) (a) of the statutes is amended to read:
AB40-ASA1,998,1211 118.60 (4r) (a) Multiply the amount determined under sub. (4) (b) or (bg) by
120.616.
AB40-ASA1,1855 13Section 1855. 118.60 (5) of the statutes is amended to read:
AB40-ASA1,998,1714 118.60 (5) The state superintendent shall ensure that pupils and parents and
15guardians of pupils who reside in an eligible school district this state are informed
16annually of the private schools participating in the program under this section and
17in the program under s. 119.23
.
AB40-ASA1,1855m 18Section 1855m. 118.60 (6) of the statutes is amended to read:
AB40-ASA1,998,2219 118.60 (6) The school board of an eligible a school district shall provide
20transportation to pupils attending a private school under this section if required
21under s. 121.54 and may claim transportation aid under s. 121.58 for pupils so
22transported.
AB40-ASA1,1855r 23Section 1855r. 118.60 (7) (ad) of the statutes is created to read:
AB40-ASA1,999,824 118.60 (7) (ad) The governing body of a private school participating in the
25program under this section and accredited as required under sub. (2) (a) 7. shall

1ensure that the private school continuously maintains accreditation from Wisconsin
2North Central Association, Wisconsin Religious and Independent School
3Accreditation, Independent Schools Association of the Central States, Wisconsin
4Evangelical Lutheran Synod School Accreditation, National Lutheran School
5Accreditation, Wisconsin Association of Christian Schools, the diocese or archdiocese
6within which the private school is located, or by any other organization recognized
7by the National Council for Private Schools Accreditation as long as the private
8school continues to participate in the program under this section.
AB40-ASA1,1856 9Section 1856. 118.60 (7) (am) 1. of the statutes is amended to read:
AB40-ASA1,999,2410 118.60 (7) (am) 1. An independent financial audit of the private school
11conducted by an independent certified public accountant, accompanied by the
12auditor's statement that the report is free of material misstatements and fairly
13presents pupil costs under sub. (4) (b) 1 (bg). The audit under this subdivision shall
14be limited in scope to those records that are necessary for the department to make
15payments under subs. (4) and (4m). The auditor shall conduct his or her audit,
16including determining sample sizes and evaluating financial viability, in accordance
17with the auditing standards established by the American Institute of Certified
18Public Accountants. The department may not require an auditor to comply with
19standards that exceed the scope of the standards established by the American
20Institute of Certified Public Accountants. If a private school participating in the
21program under this section also accepts pupils under s. 119.23, the private school
22may submit one comprehensive financial audit to satisfy the requirements of this
23subdivision and s. 119.23 (7) (am) 1. The private school shall include in the
24comprehensive financial audit the information specified under s. 119.23 (7) (am) 1.
AB40-ASA1,1856c 25Section 1856c. 118.60 (7) (b) 3. of the statutes is amended to read:
AB40-ASA1,1000,6
1118.60 (7) (b) 3. Ensure that any teacher's aide employed by the private school
2has graduated from high school, been granted a declaration of equivalency of high
3school graduation, or been issued a general educational development certificate of
4high school equivalency, or has obtained a degree or educational credential higher
5than a high school diploma, declaration of equivalency of high school graduation, or
6general educational development certificate of high school equivalency
.
AB40-ASA1,1856g 7Section 1856g. 118.60 (7) (b) 7. a. of the statutes is amended to read:
AB40-ASA1,1000,138 118.60 (7) (b) 7. a. Except as provided in subd. 7. b., if the private school ceases
9operating as a private school, immediately transfer all of the progress records of the
10pupils
each pupil who attended the school under this section to the school board of
11the eligible school district within which the pupils reside pupil resides. The private
12school shall send written notice to each pupil, or to the parent or guardian of a minor
13pupil, of the transfer of progress records under this subd. 7. a.
AB40-ASA1,1856m 14Section 1856m. 118.60 (7) (d) (intro.) of the statutes is amended to read:
AB40-ASA1,1000,2115 118.60 (7) (d) (intro.) By September 1 before the first school term of
16participation in the program that begins in the 2011-12 2013-14 school year, by
17August 1 before the first school term of participation in the program that begins in
18the 2012-13 2014-15 school year or any school year thereafter, or by May 1 if the
19private school begins participating in the program during summer school, each
20private school participating in the program under this section shall submit to the
21department all of the following:
AB40-ASA1,1856r 22Section 1856r. 118.60 (7) (d) 1. b. of the statutes is amended to read:
AB40-ASA1,1001,923 118.60 (7) (d) 1. b. A copy of the school's current certificate of occupancy issued
24by the municipality within which the school is located. If the private school moves
25to a new location, the private school shall submit a copy of the new certificate of

1occupancy issued by the municipality within which the school is located to the
2department before the attendance of pupils at the new location and before the next
3succeeding date specified in s. 121.05 (1) (a). If the municipality within which the
4private school is located does not issue certificates of occupancy, the private school
5may submit a certificate of occupancy issued by the local or regional governmental
6unit with authority to issue certificates of occupancy or a letter or form from the
7municipality within which the private school is located that explains that the
8municipality does not
issue certificates of occupancy. A temporary certificate of
9occupancy does not meet the requirement of this subdivision.
AB40-ASA1,1856w 10Section 1856w. 118.60 (7) (em) of the statutes is created to read:
AB40-ASA1,1001,2311 118.60 (7) (em) 1. Beginning in the 2013-14 school year, the governing body of
12each private school participating in the program under this section shall, subject to
13subd. 2., annually, by January 15, provide the department with evidence
14demonstrating that the private school remains accredited for the current school year
15as required under par. (ad). The governing body shall include as evidence of
16accreditation a letter prepared by Wisconsin North Central Association, Wisconsin
17Religious and Independent School Accreditation, Independent Schools Association
18of the Central States, Wisconsin Evangelical Lutheran Synod School Accreditation,
19National Lutheran School Accreditation, Wisconsin Association of Christian
20Schools, the diocese or archdiocese within which the private school is located, or by
21any other organization recognized by the National Council for Private Schools
22Accreditation that confirms that the private school is accredited by that entity as of
23the date of the letter.
AB40-ASA1,1001,2524 2. The governing body shall immediately notify the department if its
25accreditation status changes.
AB40-ASA1,1857
1Section 1857. 118.60 (10) (a) 3. of the statutes is amended to read:
AB40-ASA1,1002,42 118.60 (10) (a) 3. Failed to refund to the state any overpayment made under
3s. 118.60 (4) (b), 2011 stats., or s. 118.60 (4) (bg), 2011 stats., or under sub. (4) (b) or
4(bg) or (4m) by the date specified by department rule.
Loading...
Loading...