LRB-0359/P1
JK:cjs:jm
2013 - 2014 LEGISLATURE
DOA:......Byrnes, BB0040 - Treatment of motor vehicle fuel tax refunds when other taxes are owed
For 2013-2015 Budget -- Not Ready For Introduction
An Act ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill allows DOR to collect a debt owed to the state or to a municipality by withholding the unpaid amount from a debtor's motor vehicle fuel tax, alternate fuel tax, or general aviation fuel tax refund.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1. 78.68 (10) of the statutes is amended to read:
78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2), and (4) to (7) and (10) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Section Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03 (52), (52m), and (52n), as it applies they apply to refunds of the taxes under ch. 71 applies apply to the refund of the taxes under this chapter.
(End)
