AB150: Bill Text

AB150,1202,13 71.26 (1) (a) Certain corporations. Income of corporations organized under ch. 185, except income of a cooperative sickness care association organized under s. 185.981, or of a hospital service insurance corporation under s. 613.81, that is derived from a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3), or operating under subch. I of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any shareholder or member, or operated on a cooperative plan pursuant to which they determine and distribute their proceeds in substantial compliance with s. 185.45, and the income, except the unrelated business taxable income as defined in section 512 of the internal revenue code and except income that is derived from a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3), of all religious, scientific, educational, benevolent or other corporations or associations of individuals not organized or conducted for pecuniary profit. This paragraph does not apply to the income of savings banks, mutual loan corporations or savings and loan associations. This paragraph applies to the income of credit unions except to the income of any credit union that is derived from public deposits for any taxable year in which the credit union is approved as a public depository under ch. 34 and acts as a depository of state or local funds under s. 186.113 (20). For purposes of this paragraph, the income of a credit union that is derived from public deposits is the product of the credit union's gross annual income for the taxable year multiplied by a fraction, the numerator of which is the average monthly balance of public deposits in the credit union during the taxable year, and the denominator of which is the average monthly balance of all deposits in the credit union during the taxable year.

AB150, s. 3398 Section 3398. 71.26 (1) (be) of the statutes is created to read:

AB150,1202,16 71.26 (1) (be) Certain authorities. Income of the University of Wisconsin Hospitals and Clinics Authority.

AB150, s. 3399 Section 3399. 71.26 (1) (d) of the statutes is amended to read:

AB150,1203,4 71.26 (1) (d) Bank in liquidation. Income of any bank placed in the hands of the commissioner of banking department of financial institutions for liquidation under s. 220.08, if the tax levied, assessed or collected under this chapter on account of such bank diminishes the assets thereof so that full payment of all depositors cannot be made. Whenever the commissioner of banking department of financial institutions certifies to the department of revenue that the tax or any part thereof levied and assessed under this chapter against any such bank will so diminish the assets thereof that full payment of all depositors cannot be made, the department of revenue shall cancel and abate such tax or part thereof, together with any penalty thereon. This paragraph shall apply to unpaid taxes which were levied and assessed subsequent to the time the bank was taken over by the commissioner of banking department of financial institutions.

AB150, s. 3400 Section 3400. 71.28 (1di) (d) 2. of the statutes is amended to read:

AB150,1203,10 71.28 (1di) (d) 2. A statement from the department of development verifying the purchase price of the investment and verifying that the investment fulfills the requirements under par. (a) that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3401 Section 3401. 71.28 (1dj) (e) 3. a. of the statutes is renumbered 71.28 (1dj) (e) 3. and amended to read:

AB150,1203,19 71.28 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January 1, 1992, a A statement from the department of development verifying the amount of qualifying wages and verifying that the employes were hired for work only in a development zone or are mobile employes whose base of operations is in a development zone that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3402 Section 3402. 71.28 (1dj) (e) 3. b. of the statutes is repealed.

AB150, s. 3403 Section 3403. 71.28 (1ds) (d) 2. of the statutes is amended to read:

AB150,1204,2 71.28 (1ds) (d) 2. A statement from the department of development verifying the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the claimant that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3).

AB150, s. 3404 Section 3404. 71.28 (4) (am) of the statutes is amended to read:

AB150,1205,2 71.28 (4) (am) Development zone additional research credit. 1. In addition to the credit under par. (a), any corporation may credit against taxes otherwise due under this chapter an amount equal to 5% of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the internal revenue code, except that "qualified research expenses" include only expenses incurred by the claimant in a development zone under subch. VI of ch. 560 and except that "qualified research expenses" do not include compensation used in computing the credit under sub. (1dj) nor research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), the corporation's base amount, as defined in section 41 (c) of the internal revenue code, in a development zone, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d) and research expenses used in calculating the base amount include research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if the claimant submits with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and a statement from the department of development verifying the claimant's qualified research expenses for research conducted exclusively in a development zone that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3). The rules under s. 73.03 (35) apply to the credit under this subdivision. The rules under sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims under this subdivision. Section 41 (h) of the internal revenue code does not apply to the credit under this subdivision.

AB150, s. 3405 Section 3405. 71.45 (1) of the statutes is amended to read:

AB150,1205,19 71.45 (1) Exempt and excludable income. There shall be exempt from taxation under this subchapter income of insurers exempt from federal income taxation pursuant to section 501 (c) (15) of the internal revenue code, town mutuals organized under or subject to ch. 612, foreign insurers, and domestic insurers engaged exclusively in life insurance business, domestic insurers insuring against financial loss by reason of nonpayment of principal, interest and other sums agreed to be paid under the terms of any note or bond or other evidence of indebtedness secured by a mortgage, deed of trust or other instrument constituting a lien or charge on real estate and corporations organized under ch. 185, but not including income of cooperative sickness care associations organized under s. 185.981, or of a hospital service insurance corporation under s. 613.81, that is derived from a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3), or operating under subch. I of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any shareholder or member, or operated on a cooperative plan pursuant to which they determine and distribute their proceeds in substantial compliance with s. 185.45.

AB150, s. 3406 Section 3406. 71.45 (2) (a) (intro.) of the statutes is amended to read:

AB150,1205,25 71.45 (2) (a) (intro.) Insurers subject to taxation under this chapter shall pay a tax according to or measured by net income. Such tax is payable under s. 71.44 (1). "Net Except as provided in sub. (5), "net income" of an insurer subject to taxation under this chapter means federal taxable income as determined in accordance with the provisions of the internal revenue code adjusted as follows:

AB150, s. 3407 Section 3407. 71.45 (5) of the statutes is created to read:

AB150,1206,6 71.45 (5) Exceptions. The net income of a cooperative sickness care organization organized under s. 185.981 that is derived from a health maintenance organization as defined in s. 609.01 (2) and the net income of a limited service health organization as defined in s. 609.01 (3) is the net income as it would be calculated under subch. IV.

AB150, s. 3408 Section 3408. 71.47 (1di) (d) 2. of the statutes is amended to read:

AB150,1206,12 71.47 (1di) (d) 2. A statement from the department of development verifying the purchase price of the investment and verifying that the investment fulfills the requirements under par. (a) that the claimant's activities substantially correspond to the information upon which the department relied to certify the claimant under s. 560.765 (3).

AB150, s. 3409 Section 3409. 71.47 (1dj) (e) 3. a. of the statutes is renumbered 71.47 (1dj) (e) 3. and amended to read:

AB150,1206,21 71.47 (1dj) (e) 3. If certified under s. 560.765 (3) for tax benefits before January 1, 1992, a A statement from the department of development verifying the amount of qualifying wages and verifying that the employes were hired for work only in a development zone or are mobile employes whose base of operations is in a development zone that the claimant's activities substantially correspond to the information upon which the department relied to certify the claimant under s. 560.765 (3).

AB150, s. 3410 Section 3410. 71.47 (1dj) (e) 3. b. of the statutes is repealed.

AB150, s. 3411 Section 3411. 71.47 (1ds) (d) 2. of the statutes is amended to read:

AB150,1207,2 71.47 (1ds) (d) 2. A statement from the department of development verifying the amount of taxes paid under subchs. III and V of ch. 77 for eligible property by the claimant that the claimant's activities substantially correspond to the information upon which the department relied to certify the claimant under s. 560.765 (3).

AB150, s. 3412 Section 3412. 71.47 (4) (am) of the statutes is amended to read:

AB150,1208,2 71.47 (4) (am) Development zone additional research credit. In addition to the credit under par. (a), any corporation may credit against taxes otherwise due under this chapter an amount equal to 5% of the amount obtained by subtracting from the corporation's qualified research expenses, as defined in section 41 of the internal revenue code, except that "qualified research expenses" include only expenses incurred by the claimant in a development zone under subch. VI of ch. 560 and except that "qualified research expenses" do not include compensation used in computing the credit under sub. (1dj) nor research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), the corporation's base amount, as defined in section 41 (c) of the internal revenue code, in a development zone, except that gross receipts used in calculating the base amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d) and research expenses used in calculating the base amount include research expenses incurred before the claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if the claimant submits with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.765 (3) and a statement from the department of development verifying the claimant's qualified research expenses for research conducted exclusively in a development zone that the claimant's activities substantially correspond to the information upon which the department of development relied to certify the claimant under s. 560.765 (3). The rules under s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they apply to the credit under that subsection apply to claims under this paragraph. Section 41 (h) of the internal revenue code does not apply to the credit under this paragraph.

AB150, s. 3413 Section 3413. 71.52 (6) of the statutes is amended to read:

AB150,1209,13 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the following amounts, to the extent not included in Wisconsin adjusted gross income: maintenance payments (except foster care maintenance and supplementary payments excludable under section 131 of the internal revenue code), support money, cash public assistance and general relief (not including credit granted under this subchapter and amounts under s. 46.27), cash benefits paid by counties under s. 59.07 (154), the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal social security act and veterans disability pensions), nontaxable interest received from the federal government or any of its instrumentalities, nontaxable interest received on state or municipal bonds, worker's compensation, unemployment compensation, the gross amount of "loss of time" insurance, compensation and other cash benefits received from the United States for past or present service in the armed forces, scholarship and fellowship gifts or income, capital gains, gain on the sale of a personal residence excluded under section 121 of the internal revenue code, dividends, income of a nonresident or part-year resident who is married to a full-year resident, housing allowances provided to members of the clergy, the amount by which a resident manager's rent is reduced, nontaxable income of an American Indian, nontaxable income from sources outside this state and nontaxable deferred compensation. Intangible drilling costs, depletion allowances and depreciation, including first-year depreciation allowances under section 179 of the internal revenue code, amortization, contributions to individual retirement accounts under section 219 of the internal revenue code, contributions to Keogh plans, net operating loss carry-forwards and capital loss carry-forwards deducted in determining Wisconsin adjusted gross income shall be added to "income". "Income" does not include gifts from natural persons, cash reimbursement payments made under title XX of the federal social security act, surplus food or other relief in kind supplied by a governmental agency, the gain on the sale of a personal residence deferred under section 1034 of the internal revenue code or nonrecognized gain from involuntary conversions under section 1033 of the internal revenue code. Amounts not included in adjusted gross income but added to "income" under this subsection in a previous year and repaid may be subtracted from income for the year during which they are repaid. A marital property agreement or unilateral statement under ch. 766 has no effect in computing "income" for a person whose homestead is not the same as the homestead of that person's spouse.

AB150, s. 3414 Section 3414. 71.54 (2) (a) (intro.) of the statutes is amended to read:

AB150,1209,19 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes accrued shall be reduced by one-twelfth for each month or portion of a month for which the claimant received general relief from any municipality or county under s. 59.07 (154) equal to or in excess of $400, or received assistance under s. 49.19, except assistance received:

AB150, s. 3415 Section 3415. 71.59 (1m) of the statutes is amended to read:

AB150,1209,25 71.59 (1m) Permitted uses. The designation by the department of natural resources of any Any farmland in this state, designated as part of the ice age trail under s. 27.1035 for which a claim under this section may be filed, as part of the ice age trail, under s. 23.17, is a permitted use under a farmland preservation agreement, or a certificate of a zoning authority, under sub. (1) (b).

AB150, s. 3416 Section 3416. 71.64 (9) (b) of the statutes is amended to read:

AB150,1210,14 71.64 (9) (b) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1) and, (2) and (2e) resulting from statutory changes. The tables shall be extended to cover from zero to 10 withholding exemptions, shall assume that the payment of wages in each pay period will, when multiplied by the number of pay periods in a year, reasonably reflect the annual wage of the employe from the employer and shall be based on the further assumption that the annual wage will be reduced for allowable deductions from gross income. The department may determine the length of the tables and a reasonable span for each bracket. In preparing the tables the department shall adjust all withholding amounts not an exact multiple of 10 cents to the next highest figure that is a multiple of 10 cents. The department shall also provide instructions with the tables for withholding with respect to quarterly, semiannual and annual pay periods.

AB150, s. 3417 Section 3417. 71.67 (4) (a) of the statutes is amended to read:

AB150,1210,20 71.67 (4) (a) The administrator of the lottery division in the gaming commission under ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined by multiplying the amount of the prize by the highest rate applicable to individuals under s. 71.06 (1) or (2e). The administrator shall deposit the amounts withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).

AB150, s. 3418 Section 3418. 71.67 (5) (a) of the statutes is amended to read:

AB150,1211,2 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c) or (2e) if the amount of the payment is more than $1,000.

AB150, s. 3419 Section 3419. 71.67 (6) of the statutes is created to read:

AB150,1211,7 71.67 (6) Withholding registration; fee. Each employer who is required to withhold under this subchapter shall register with the department and pay to the department a fee set by the department by rule. The department may set the term for the registration by rule.

AB150, s. 3420 Section 3420. 71.75 (5) of the statutes is amended to read:

AB150,1211,24 71.75 (5) A claim for refund may be made within 2 years after the assessment of a tax or an assessment to recover all or part of any tax credit, including penalties and interest, under this chapter, assessed by office audit or field audit and paid if the assessment was not protested by the filing of a petition for redetermination or within 4 years after the unextended due date of the return for the period assessed, whichever is later. No claim may be allowed under this subsection for any tax, interest or penalty paid with respect to any item of income, credit or deduction self-assessed or determined by the taxpayer or assessed as the result of any assessment made by the department with respect to which all the conditions specified in this subsection are not met. If a claim is filed under this subsection, the department of revenue may make an additional assessment in respect to any item of income or deduction that was a subject of the prior assessment. This subsection does not extend the time to file under s. 71.53 (2) or 71.59 (2), and it does not extend the time period during which the department of revenue may assess, or the taxpayer may claim a refund, in respect to any item of income or deduction that was not a subject of the prior assessment.

AB150, s. 3421 Section 3421. 71.78 (4) (m) of the statutes is amended to read:

AB150,1212,5 71.78 (4) (m) The secretary of development and employes of that department to the extent necessary to administer the development zone program under subch. VI of ch. 560 and employes of local units of government that have development zones to the extent that it is necessary for them to aid the department of development to perform its duties under s. 560.75 (8).

AB150, s. 3422 Section 3422. 71.78 (4) (n) of the statutes is created to read:

AB150,1212,8 71.78 (4) (n) The state public defender for the purpose of seeking payment for legal representation by the state public defender.

AB150, s. 3423 Section 3423. 71.78 (5) of the statutes is amended to read:

AB150,1212,14 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e) and, (k) and (n) or under an agreement between the department of revenue and another agency of government.

AB150, s. 3424 Section 3424. 71.80 (12) of the statutes is amended to read:

AB150,1213,8 71.80 (12) (title) Secretary of state Department deemed lawful attorney for nonresident. (a) The transaction of business or the performance of personal services in this state or the derivation of income from property the income from which has a taxable situs in this state by any nonresident person, except where the nonresident is a foreign corporation that has been licensed pursuant to ch. 180, shall be deemed an irrevocable appointment by such person, binding upon that person, that person's executor, administrator or personal representative, of the secretary of state department of revenue to be that person's lawful attorney upon whom may be served any notice, order, pleading or process (including without limitation by enumeration any notice of assessment, denial of application for abatement or denial of claim for refund) by any administrative agency or in any proceeding by or before any administrative agency, or in any proceeding or action in any court, to enforce or effect full compliance with or involving the provisions of this chapter. The transaction of business, the performance of personal services or derivation of income from such property in this state shall be a signification of that person's agreement that any such notice, order, pleading or process which is so served shall be of the same legal force and validity as if served on that person personally, or upon that person's executor, administrator or personal representative.

AB150,1213,24 (b) The transaction of business in this state or the derivation of income which has a situs in this state under the provisions of this chapter by any person while a resident of this state shall be deemed an irrevocable appointment by such person, binding upon that person, that person's executor, administrator or personal representative, effective upon such person becoming a nonresident of this state, of the secretary of state department of revenue to be that person's true and lawful attorney upon whom may be served any notice, order, pleading or process (including without limitation by enumeration any notice of assessment, denial of application for abatement or denial of claim for refund) by any administrative agency or in any proceeding by or before an administrative agency, or in any proceeding or action in any court, to enforce or effect full compliance with or involving the provisions of this chapter. And the transaction of such business or the derivation of such income shall be a signification of that person's agreement that any such notice, order, pleading or process which is so served shall be of the same legal force and validity as if served on that person personally, or upon that person's executor, administrator or personal representative.

AB150,1214,12 (c) Service under par. (a) or (b) shall be made by serving a copy upon the secretary of state department of revenue or by filing such copy in the secretary of state's office with the department of revenue, and such service shall be sufficient service upon such person, or that person's executor, administrator or personal representative if notice of such service and a copy of the notice, order, pleading or process are within 10 days thereafter sent by mail by the state department, officer or agency making such service to such person, or that person's executor, administrator or personal representative, at that person's last-known address, and that an affidavit of compliance herewith is filed with the secretary of state department of revenue. The secretary of state department of revenue shall keep a record of all such notices, orders, pleadings, processes and affidavits and shall note in such record the day and hour of service upon the secretary department.

AB150, s. 3425 Section 3425. 71.91 (5) (h) of the statutes is amended to read:

AB150,1214,22 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer upon audit by the department secretary of administration on the certificate of the secretary of revenue and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

AB150, s. 3426 Section 3426 . 71.93 (1) (a) 3. of the statutes is amended to read:

AB150,1215,2 71.93 (1) (a) 3. An amount that the department of health and social services may recover has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497 (1) or (2e), if the department of health and social services has certified the amount under s. 46.254.

****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with the following LRB numbers: -0726/1, -0727/2, -1701/3 and -2153/1.

AB150, s. 3427 Section 3427 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act .... (this act), section 3426, is amended to read:

AB150,1215,8 71.93 (1) (a) 3. An amount that the department of health and social services has determined to be due under s. 49.083, 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497(1) or (2e), if the department of health and social services has certified the amount under s. 46.254.

****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with the following LRB numbers: -0727/3, -1701/3 and -2153/1.

AB150, s. 3428 Section 3428 . 71.93 (1) (a) 3. of the statutes, as affected by 1995 Wisconsin Act .... (this act), sections 3426 and 3427, is amended to read:

AB150,1215,14 71.93 (1) (a) 3. An amount that the department of health and social services has determined to be due under s. 49.125 (1) or (2m), 49.195 (3) or (4m) or 49.497 (1) or (2e), if the department of health and social services has certified the amount under s. 46.254 49.85.

****Note: This is reconciled s. 71.93 (1) (a) 3. This Section has been affected by drafts with the following LRB numbers: -0727/3, -1701/3 and -2153/1.

AB150, s. 3429 Section 3429 . 71.93 (1) (a) 4. of the statutes is created to read:

AB150,1215,19 71.93 (1) (a) 4. An amount that the department of industry, labor and human relations may recover under s. 49.125 (1) or (2m) or 49.195 (3) or (4m), if the department of industry, labor and human relations has certified the amount under s. 49.85.

****Note: This is reconciled s. 71.93 (1) (a) 4. This Section has been affected by drafts with the following LRB numbers: -0727/3, -1701/3 and -2153/1.

AB150, s. 3430 Section 3430. 72.22 (1) and (3) of the statutes are amended to read:

AB150,1216,2 72.22 (1) When payable. The Except as provided in s. 72.225, the tax imposed by this chapter is due and payable on the date 9 months after the decedent's death.

AB150,1216,6 (3) Payment. Payments must be made to the department. Full Except as provided in s. 72.225, full payment shall accompany the estate tax return. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB150, s. 3431 Section 3431. 72.225 of the statutes is created to read:

AB150,1216,15 72.225 Instalment payments; closely held businesses. (1) If a percentage of the federal tax on an estate may be paid in instalments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same instalment schedule if written notice of the election to pay in instalments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12% and is calculated from the date of death.

AB150,1217,5 (2) Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.

AB150, s. 3432 Section 3432. 72.23 of the statutes is amended to read:

AB150,1217,12 72.23 (title) Interest Acceleration and interest. If the tax imposed by this chapter is not paid with 9 months of the decedent's date of death when it is due under s. 72.22, interest is due and payable at the rate of 12% per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the unpaid portion of the tax and interest shall be paid upon notice by the department.

AB150, s. 3433 Section 3433. 73.01 (4) (a) of the statutes is amended to read:

AB150,1218,4 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.

AB150, s. 3434 Section 3434. 73.01 (5) (a) of the statutes is amended to read:

AB150,1219,9 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department may, within 60 days of the determination of the state board of assessors or of the department or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. At the time of filing the petition, the petitioner shall pay to the commission a $5 filing fee, which the commission shall deposit in the general fund. Within 30 days after such transmission the department, except for petitions objecting to manufacturing property assessments, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c) or 76.48 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.

AB150, s. 3435 Section 3435. 73.02 (2) of the statutes is amended to read:

AB150,1219,18 73.02 (2) The secretary shall designate or appoint under the classified service, within the department of revenue, an income tax coordinator, whose duties shall include the setting up and operation of a coordination program with the internal revenue service to facilitate the reporting of federal adjustments to the department and the interchange of information with respect to examination of returns, adjustments to income, extension of limitations, furnishing copies of returns and other activities essential to an integrated and effective coordination program with the internal revenue service.

AB150, s. 3436 Section 3436. 73.03 (6) of the statutes is amended to read:

AB150,1220,9 73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office of the department secretary of administration and state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10% per year from the date such statements were certified by the department, as other special charges are certified and collected.

AB150, s. 3437 Section 3437. 73.03 (28m) of the statutes is created to read:

AB150,1220,12 73.03 (28m) To enter into contracts for database and data processing services for audits of occasional sales of motor vehicles.

AB150, s. 3438 Section 3438. 73.03 (33m) of the statutes is amended to read:

AB150,1220,18 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $25 or 4.5% $35 or 6.5% of the taxes, fees, interest and penalties owed; as of the due date specified in the assessment, notice of amount due or notice of redetermination; on that account, whichever is greater.