AB100: Bill Text

AB100, s. 2329 Section 2329. 71.80 (3m) (c) and (d) of the statutes are amended to read:

AB100,1020,21 71.80 (3m) (c) If the department of revenue determines that a spouse is otherwise entitled to a state tax refund or homestead or farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends to reduce any state tax refund or a refundable credit due the spouses by the amount credited against any liability under par. (a) or (b) or both.

AB100,1021,2 (d) If a spouse does not receive notice under par. (c) and if the department of revenue incorrectly credits the state tax overpayment, refund or a refundable credit of a spouse or spouses against a liability under par. (a) or (b) or both, a claim for refund of the incorrectly credited amount may be filed under s. 71.75 (5) within 2 years after the date of the offset that was the subject of the notice under par. (c)

AB100, s. 2330 Section 2330. 71.80 (7) and (8) of the statutes are amended to read:

AB100,1021,6 71.80 (7) Publication of notices in administrative register. The department of revenue shall annually publish notice of the standard deduction amounts and the brackets for the individual income tax in the administrative register.

AB100,1021,9 (8) Receipt for payment of taxes. The department of revenue shall accept payments of income or franchise taxes in accordance with this chapter, and upon request shall give a printed or written receipt therefor.

AB100, s. 2331 Section 2331. 71.80 (16) (a) of the statutes is amended to read:

AB100,1022,9 71.80 (16) (a) All nonresident persons, whether incorporated or not, engaging in construction contracting in this state as contractor or subcontractor and not otherwise regularly engaged in business in this state, shall file a surety bond with the department, payable to the department of revenue, to guarantee the payment of income or franchise taxes, required unemployment compensation contributions, sales and use taxes and income taxes withheld from wages of employes, together with any penalties and interest thereon. The department shall approve the form and contents of such bond. The amount of the bond shall be 3% of the contract or subcontract price on all contracts of $50,000 or more or 3% of contractor's or subcontractor's estimated cost-and-profit under a cost-plus contract of $50,000 or more. When the aggregate of 2 or more contracts in one calendar year is $50,000 or more the amount of the bond or bonds shall be 3% of the aggregate amount of such contracts. Such surety bond must be filed within 60 days after construction is begun in this state by any such contractor or subcontractor on any contract the price of which is $50,000 or more (or the estimated cost-and-profit of which is $50,000 or more), or within 60 days after construction is begun in this state on any contract for less than $50,000, when the amount of such contract, when aggregated with any other contracts, construction on which was begun in this state in the same calendar year, equals or exceeds $50,000. If the department concludes that no bond is necessary to protect the tax revenues of the state, including contributions under ch. 108, the requirements under this subsection may be waived by the secretary of revenue or the secretary's designated departmental representative. The bond shall remain in force until the liability thereunder is released by the secretary or the secretary's designated departmental representative.

AB100, s. 2332 Section 2332. 71.80 (17) and (18) of the statutes are amended to read:

AB100,1022,13 71.80 (17) Tax receipts transmitted to state treasurer. Within 15 days after receipt of any income or franchise tax payments the department of revenue shall transmit the same to the state treasurer.

AB100,1022,23 (18) Timely filing defined. Documents and payments required or permitted by this chapter that are mailed shall be considered furnished, reported, filed or made on time, if mailed in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the date prescribed for such furnishing, reporting, filing or making, provided such document or payment is actually received by the department or at the destination that the department or the department of administration prescribes within 5 days of such prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department or the department of administration prescribes.

AB100, s. 2333 Section 2333. 71.83 (1) (d) of the statutes is created to read:

AB100,1023,3 71.83 (1) (d) Filing a frivolous income tax return. 1. In this paragraph, "frivolous income tax return" means a tax return filed by a person required to file under s. 71.03 (2) that does one or more of the following:

AB100,1023,7 a. Contains insufficient information on which the substantial correctness of the self-assessment may be judged, due to a position that is frivolous or an apparent desire by the taxpayer to delay or impede the administration of the tax laws of this state.

AB100,1023,10 b. Contains information that on its face indicates that the self-assessment is substantially incorrect, due to a position that is frivolous or an apparent desire by the taxpayer to delay or impede the administration of the tax laws of this state.

AB100,1023,14 2. A person who files a frivolous income tax return shall be subject to a penalty of $500, in addition to any other penalty for which the taxpayer may be liable. The penalty provided under this subdivision shall be assessed, levied and collected in the same manner as income or franchise taxes.

AB100, s. 2334 Section 2334. 71.83 (2) (b) of the statutes is amended to read:

AB100,1023,25 71.83 (2) (b) Felony. 1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter shall be guilty of a felony and may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution. In this subdivision, "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under s. 71.03 (2) (m) after the filing of that joint return.

AB100,1024,7 2. `Officer of a corporation; false franchise or income tax return.' Any officer of a corporation or manager of a limited liability company required by law to make, render, sign or verify any franchise or income tax return, who makes any false or fraudulent franchise or income tax return, with intent to defeat or evade any assessment required by this chapter shall be guilty of a felony and may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution.

AB100,1024,12 3. `Evasion.' Any person who removes, deposits or conceals or aids in removing, depositing or concealing any property upon which a levy is authorized with intent to evade or defeat the assessment or collection of any tax administered by the department may be fined not more than $5,000 or imprisoned for not more than 3 4 years and 6 months or both, together with the costs of prosecution.

AB100,1024,19 4. `Fraudulent claim for credit.' The claimant who filed a claim for credit under s. 71.07, 71.28 or 71.47 or subch. VIII or IX that is false or excessive and was filed with fraudulent intent and any person who assisted in the preparation or filing of the false or excessive claim or supplied information upon which the false or excessive claim was prepared, with fraudulent intent, may be fined not to exceed more than $10,000 or imprisoned for not to exceed 5 more than 7 years and 6 months or both, together with the cost of prosecution.

AB100, s. 2335 Section 2335. 71.90 (1) of the statutes is amended to read:

AB100,1025,11 71.90 (1) (title) Deposit with the department. The department shall notify any person who files a petition for redetermination that the person may deposit the amount of an additional assessment, including any interest or penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. The department shall notify spouses jointly except that, if the spouses have different addresses and if either spouse notifies the department in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the original notice was sent. Amounts deposited under this subsection shall be subject to the interest provided by s. 71.82 only to the extent of the interest accrued prior to the first day of the month succeeding the date of deposit. Any deposited amount which is refunded shall bear interest at the rate of 9% per year during the time the funds were on deposit. A person may also pay any portion of an assessment which is admitted to be correct and the payment shall be considered an admission of the validity of that portion of the assessment and may not be recovered in an appeal or in any other action or proceeding.

AB100, s. 2336 Section 2336. 71.91 (1) (b) of the statutes is amended to read:

AB100,1025,25 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the department, or to the person that the department prescribes, within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. In the case of a timely filed deposit or withholding report, withheld taxes shall become delinquent if not deposited or paid over on or before the due date of the report. In the case of no report filed or a report filed late, withheld taxes shall become delinquent if not deposited or paid over by the due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent if not paid on or before the due date specified in the notice of deficiency, but if the assessment is contested before the tax appeals commission or in the courts, it shall become delinquent on the 30th day following the date on which the order or judgment representing final determination becomes final.

AB100, s. 2337 Section 2337. 71.91 (6) (c) 3. of the statutes is amended to read:

AB100,1026,14 71.91 (6) (c) 3. The levy under subd. 2. is satisfied if the person who issued the contract pays to the department, or to the person that the department prescribes, the amount that the person against whom the tax is assessed could have had advanced by the person who issued the contract on the date under subd. 2. for the satisfaction of the levy, increased by the amount of any advance, including contractual interest, made to the person against whom the tax is assessed on or after the date the person who issued the contract had actual notice or knowledge of the existence of the lien with respect to which that levy is made, other than an advance, including contractual interest on it, made automatically to maintain the contract in force under an agreement entered into before the person who issued the contract had notice or knowledge of that lien. Any person who issued a contract and who satisfies a levy under this paragraph is discharged from all liability to any beneficiary because of that satisfaction.

AB100, s. 2338 Section 2338. 71.91 (6) (g) 1. of the statutes is amended to read:

AB100,1026,20 71.91 (6) (g) 1. Any person whose property has been levied upon may pay the amount due and the expenses of the proceeding to the department, or to the person that the department prescribes, at any time before the sale. Upon that payment, the department shall restore the property to that the person whose property has been levied and stop all proceedings related to the levy.

AB100, s. 2339 Section 2339. 71.91 (7) (d) of the statutes is amended to read:

AB100,1027,11 71.91 (7) (d) The employer shall, on or before the last day of the month after the month during which an amount was withheld, remit to the department or to the person that the department prescribes that amount. Any amount withheld from an employe by an employer shall immediately be a trust fund for this state. Should any employer, after notice, wilfully fail to withhold in accordance with the notice and this subsection, or wilfully fail to remit any amount withheld, as required by this subsection, such employer shall be liable for the total amount set forth in the notice together with delinquent interest as though the amount shown by the notice was due by such employer as a direct obligation to the state for delinquent taxes, and may be collected by any means provided by law including the means provided for the collection of delinquent income or franchise taxes. However, no amount required to be paid by an employer by reason of his or her failure to remit under this paragraph may be deducted from the gross income of such employer. Any amount collected from the employer for failure to withhold or for failure to remit under this subsection shall be credited as tax, costs, penalties and interest paid by the employe.

AB100, s. 2340 Section 2340. 71.91 (8) (title) of the statutes is repealed.

AB100, s. 2341 Section 2341. 71.91 (8) of the statutes is renumbered 73.0301 (5) (a) and amended to read:

AB100,1028,5 73.0301 (5) (a) The department of revenue shall conduct a hearing requested by a credential holder under s. 440.08 (4) (b) 2. license holder or applicant for a license or license renewal or continuation under sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate holder under s. 73.09 (7m) (b) to review a certification or determination of tax delinquency that is the basis of a denial by the department of regulation and licensing under s. 440.08 (4) (b) 1. of an application for the renewal of a credential or revocation of a license in accordance with this section or of a certificate, certification or recertification under s. 73.09 (7m). A hearing under this subsection paragraph is limited to questions of mistaken identity of the credential license or certificate holder or applicant and of prior payment of the delinquent taxes for which the department of revenue certified or determined the credential license or certificate holder or applicant is liable. At a hearing under this subsection paragraph, any statement filed by the department of revenue or, the licensing department of regulation and licensing or the supreme court, if the supreme court agrees, may be admitted into evidence and is prima facie evidence of the facts that it contains.

AB100, s. 2342 Section 2342. 71.93 (1) (a) 5. of the statutes is created to read:

AB100,1028,8 71.93 (1) (a) 5. An amount owed to the department of corrections under s. 304.073 (2) or 304.074 (2).

AB100, s. 2343 Section 2343. 71.935 (1) (a) of the statutes is amended to read:

AB100,1028,11 71.935 (1) (a) "Debt" means delinquent personal property taxes or an unpaid fine, fee, restitution or forfeiture of if the amount owed is at least $20.

AB100, s. 2344 Section 2344. 72.01 (12m) of the statutes is created to read:

AB100,1028,16 72.01 (12m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2345 Section 2345. 72.01 (14m) of the statutes is created to read:

AB100,1028,20 72.01 (14m) "Pay" means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100, s. 2346 Section 2346. 72.045 of the statutes is amended to read:

AB100,1029,4 72.045 Timely filing. Documents and payments required or permitted by this chapter are furnished, reported, that are filed or made by mail are on time if they are mailed in a properly addressed envelope, if the postage is paid, if the envelope is postmarked before midnight of the due date and if the department or the person that the department designates receives them no later than 5 days after the due date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2347 Section 2347. 72.22 (1) of the statutes is amended to read:

AB100,1029,8 72.22 (1) When payable. Except as provided in s. 72.225, the tax imposed by this chapter is due and payable shall be paid on the date 9 months after the decedent's death.

AB100, s. 2348 Section 2348. 72.22 (3) of the statutes is amended to read:

AB100,1029,13 72.22 (3) Payment. Payments must be made to the department. Except as provided in s. 72.225, full payment shall accompany the estate tax return at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.

AB100, s. 2349 Section 2349. 72.30 (1) of the statutes is amended to read:

AB100,1029,21 72.30 (1) Filing requirements. If a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter and on or before the due date, as extended, of the federal estate tax return file with the department the return for tax under this chapter, a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.

AB100, s. 2350 Section 2350. 72.30 (4) of the statutes is amended to read:

AB100,1030,4 72.30 (4) Hearing in circuit court. The attorney general, department, district attorney or any person dissatisfied with the appraisal, assessment or determination of the tax due under this chapter may apply for a hearing before the circuit court within 6 months from the date the certificate in sub. (3) is issued. The applicant must file give a written notice with to the court stating the grounds of the application. No statute of limitations shall run against the department in cases of fraud or collusion or where property is not disclosed in the return.

AB100, s. 2351 Section 2351. 72.33 (2) (intro.) of the statutes is repealed and recreated to read:

AB100,1030,9 72.33 (2) (intro.) A person who is entitled to a refund of the federal estate tax or liable for additional payments of that tax shall, within 30 days after receiving notice of that fact, do the following:

AB100, s. 2352 Section 2352. 72.34 of the statutes is amended to read:

AB100,1030,18 72.34 Notice of obligations. Every person liable for paying benefits transmitting to the estate or a beneficiary of a deceased employe or former employe in the form of an annuity, bonus, pension or other benefit under a retirement, deferred compensation or profit-sharing plan taxable under this chapter, directly or through a trust or fund created by the employer for such purpose, shall give notice of such obligation to the department within 30 days following the date of payment, or the date of the initial payment if more than one payment is forthcoming, to the estate or any beneficiary of such employe or former employe.

AB100, s. 2353 Section 2353. 73.01 (1) (b) of the statutes is amended to read:

AB100,1030,24 73.01 (1) (b) "Small claims" is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 $4,000 unless the commission on its own motion determines that the case not be heard as a small claims case or unless the department of revenue determines that the case has statewide significance.

AB100, s. 2354 Section 2354. 73.01 (5) (a) of the statutes is amended to read:

AB100,1032,5 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 for appeals under subch. VIII of ch. 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee 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), 76.48 or 76.91 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.

AB100, s. 2355 Section 2355. 73.01 (5) (a) of the statutes, as affected by 1995 Wisconsin Act 351, section 12, and 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,1033,13 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 for appeals under subch. VIII of chapter 71 and a $25 filing fee for all other appeals. The commission shall deposit the fee 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), 1993 stats., or s. 76.39 (4) (c), 76.48 or 76.91 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.

AB100, s. 2356 Section 2356. 73.03 (28g) of the statutes is repealed.

AB100, s. 2357 Section 2357. 73.03 (30) of the statutes is amended to read:

AB100,1033,19 73.03 (30) To analyze the data provided under sub. (29), after consultation with the department of education public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.

AB100, s. 2358 Section 2358. 73.03 (35) of the statutes is amended to read:

AB100,1034,3 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) or, (2ds) or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx) or (4) (am) if granting the full amount claimed would violate the requirement under s. 560.75 (9) or 560.797 (4) (e) or would bring the total of the credits granted to that claimant under s. 560.75 (9) or 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under s. 560.768, 560.795 (2) (b) or 560.797 (5) (b).

AB100, s. 2359 Section 2359. 73.03 (46) of the statutes is amended to read:

AB100,1034,10 73.03 (46) In each school year, to determine and certify to the secretary of education state superintendent of public instruction the rate for determining the secondary ceiling cost per member under s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.

AB100, s. 2360 Section 2360. 73.03 (50) of the statutes is amended to read:

AB100,1034,21 73.03 (50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which is valid for 2 years, and for renewing that certificate and shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations, the social security number of the applicant if the applicant is a natural person and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form.

AB100, s. 2361 Section 2361. 73.03 (50m) of the statutes is created to read:

AB100,1035,5 73.03 (50m) To enter into a memorandum of understanding with the department of industry, labor and job development under s. 49.857. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under sub. (50) as provided in the memorandum of understanding entered into under s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the department of revenue shall disclose to the department of industry, labor and job development the social security number of any applicant for a certificate issued under sub. (50) as provided in the memorandum of understanding.

AB100, s. 2362 Section 2362. 73.03 (51) of the statutes is created to read:

AB100,1035,7 73.03 (51) To prepare and submit the report required under s. 66.46 (13).

AB100, s. 2363 Section 2363. 73.03 (53) of the statutes is created to read:

AB100,1035,11 73.03 (53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes and about making quarterly payments of those taxes to this state.

AB100, s. 2364 Section 2364. 73.0301 of the statutes is created to read:

AB100,1035,14 73.0301 License denial, nonrenewal, discontinuation and revocation based on tax delinquency. (1) Definitions. In this section:

AB100,1035,17 (a) "Credential" means a license, permit, certificate or registration that is granted under chs. 440 to 480, but does not include a registration as an inactive licensee under s. 452.12 (6) (b).

AB100,1035,20 (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.

AB100,1035,21 (d) "License" means any of the following:

AB100,1035,22 1. An approval specified in s. 29.091 (1) (a).

AB100,1036,2 2. A license issued by the department of health and family services under s. 48.66 (1) to a child welfare agency, as required by s. 48.60, a group home, as required by s. 48.625, a shelter care facility, as required by s. 938.22, or a day care center, as required by s. 48.65.

AB100,1036,10 3. A license, certificate of approval, provisional license, conditional license, certification, registration or approval specified in s. 50.03 (4) (a) 1. a. or b. or (4m) (a) or (b), 50.034 (1) (a) or (b), 50.04 (6) (a), 50.05 (13), 50.35, 50.49 (6) (a) or (10), 50.52 (2), 50.92 (2), 50.93 (3), 51.038, 51.04, 51.45 (8), 146.60 (3) or (3m) or 343.305 (6); a certification issued by the department of health and family services under s. 50.032 (1m) (b); a license or permit issued by the department of health and family services under s. 50.033 (1m) (b) or 343.305 (6); or a certification required by rule under s. 51.42 (7) (b) 11. or 51.421 (3) (a).

AB100,1036,11 4. A license, registration or registration certificate specified in s. 93.13 (1).

AB100,1036,12 5. A license, as defined in s. 101.02 (20) (a).

AB100,1036,15 6. A license or certificate of registration issued by the department of financial institutions, or a division thereof, under s. 138.09, 138.12, 217.06, 218.01, 218.02, 218.04, 218.05 or 224.72 or under subch. III of ch. 551.