LRB-4483/4
PEN&JS:mfd:ijs
1997 - 1998 LEGISLATURE
January 27, 1998 - Introduced by Representative Brandemuehl, by request of
Department of Transportation. Referred to Committee on Highways and
Transportation.
AB752,1,6 1An Act to renumber 85.013 (2) and 341.43; to amend 73.01 (4) (a), 73.01 (4) (e)
21., 73.01 (4) (e) 2., 73.01 (5) (a) and 341.43 (title); to repeal and recreate 73.01
3(4) (a) and 73.01 (5) (a); and to create 85.013 (2) (b) and 341.43 (2) of the
4statutes; relating to: transferring appeals of certain determinations of the
5department of transportation from the division of hearings and appeals to the
6tax appeals commission.
Analysis by the Legislative Reference Bureau
Under current law, determinations of the department of transportation (DOT)
may be appealed to the division of hearings and appeals attached to the department
of administration, if the determination is one that entails a right to a hearing.
This bill transfers from the division of hearings and appeals to the tax appeals
commission appeals of any final DOT determinations that concern the international
registration plan (under which an eligible vehicle owner registers his or her vehicle
for all states traveled in, instead of registering the vehicle in each of those states) or
that concern a motor vehicle fuel or alternate fuel use tax, including determinations
under a fuel tax agreement (under which fuel taxes imposed by a state are

apportioned to the states in which the vehicle was operated). The bill creates a
30-day time limit for filing these appeals.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB752, s. 1 1Section 1. 73.01 (4) (a) of the statutes is amended to read:
AB752,2,192 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
3the commission shall be the final authority for the hearing and determination of all
4questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
570.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
6(6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06,
7139.31, 139.315, 139.33, 139.76 and, 139.78, 341.405 and 341.45, subch. XIV of ch.
871 and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed
9with the commission a stipulation signed by the department of revenue and the
10adverse party, under s. 73.03 (25), or the department of transportation and the
11adverse party
agreeing to an affirmance, modification or reversal of the department's
12department of revenue's or department of transportation's position with respect to
13some or all of the issues raised in the appeal, the commission shall enter an order
14affirming or modifying in whole or in part, or canceling the assessment appealed
15from, or allowing in whole or in part or denying the petitioner's refund claim, as the
16case may be, pursuant to and in accordance with the stipulation filed. No
17responsibility shall devolve upon the commission, respecting the signing of an order
18of dismissal as to any pending appeal settled by the department of revenue or the
19department of transportation
without the approval of the commission.
AB752, s. 2 20Section 2. 73.01 (4) (a) of the statutes, as affected by 1995 Wisconsin Act 351,
21section 10, and 1997 Wisconsin Act .... (this act), is repealed and recreated to read:
AB752,3,18
173.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
2the commission shall be the final authority for the hearing and determination of all
3questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
470.11 (21), 70.38 (4) (a), 70.397, 70.64 and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss.
576.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555,
6139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405 and 341.45,
7subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending
8appeal there is filed with the commission a stipulation signed by the department of
9revenue and the adverse party, under s. 73.03 (25), or by the department of
10transportation and the adverse party agreeing to an affirmance, modification or
11reversal of the department of revenue's or department of transportation's position
12with respect to some or all of the issues raised in the appeal, the commission shall
13enter an order affirming or modifying in whole or in part, or canceling the assessment
14appealed from, or allowing in whole or in part or denying the petitioner's refund
15claim, as the case may be, pursuant to and in accordance with the stipulation filed.
16No responsibility shall devolve upon the commission, respecting the signing of an
17order of dismissal as to any pending appeal settled by the department of revenue or
18the department of transportation without the approval of the commission.
AB752, s. 3 19Section 3. 73.01 (4) (e) 1. of the statutes is amended to read:
AB752,4,320 73.01 (4) (e) 1. Except for hearings on ss. 341.405 and 341.45 and except as
21provided in subd. 2., the department of revenue shall be deemed to acquiesce in the
22construction so adopted unless the department of revenue seeks review of the order
23or decision of the commission so construing the statute. For purposes of this
24subdivision, the department of revenue has sought review of the order or decision if
25it seeks review and later settles the case or withdraws its petition for review or if the

1merits of the case are for other reasons not determined by judicial review. The
2construction so acquiesced in shall thereafter be followed by the department of
3revenue
.
AB752, s. 4 4Section 4. 73.01 (4) (e) 2. of the statutes is amended to read:
AB752,4,145 73.01 (4) (e) 2. The Except for hearings on ss. 341.405 and 341.45, the
6department of revenue may choose not to appeal and to nonacquiesce in the decision
7or order by sending a notice of nonacquiescence to the clerk of the commission, to the
8revisor of statutes for publication in the Wisconsin administrative register and to the
9taxpayer or the taxpayer's representative before the time expires for seeking a
10review of the decision or order under s. 73.015. The effect of this action is that,
11although the decision or order is binding on the parties for the instant case, the
12commission's conclusions of law, the rationale and construction of statutes in the
13instant case are not binding upon or required to be followed by the department of
14revenue
in other cases.
AB752, s. 5 15Section 5. 73.01 (5) (a) of the statutes, as affected by 1997 Wisconsin Act 27,
16section 2354, is amended to read:
AB752,6,217 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
18of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
19or who has filed a petition for redetermination with the department of revenue and
20who is aggrieved by the redetermination of the department of revenue may, within
2160 days of the determination of the state board of assessors or of the department of
22revenue
or, in all other cases, within 60 days after the redetermination but not
23thereafter, file with the clerk of the commission a petition for review of the action of
24the department of revenue and the number of copies of the petition required by rule
25adopted by the commission. Any person who is aggrieved by a determination of the

1department of transportation under s. 341.405 or 341.45 may, within 30 days after
2the determination of the department of transportation, file with the clerk of the
3commission a petition for review of the action of the department of transportation
4and the number of copies required by rule adopted by the commission.
If a
5municipality appeals, its appeal shall set forth that the appeal has been authorized
6by an order or resolution of its governing body and the appeal shall be verified by a
7member of that governing body as pleadings in courts of record are verified. The clerk
8of the commission shall transmit one copy to the department of revenue , or to the
9department of transportation,
and to each party. In the case of appeals from
10manufacturing property assessments, the person assessed shall be a party to a
11proceeding initiated by a municipality. At the time of filing the petition, the
12petitioner shall pay to the commission a $25 filing fee. The commission shall deposit
13the fee in the general fund. Within 30 days after such transmission the department
14of revenue, except for petitions objecting to manufacturing property assessments, or
15the department of transportation,
shall file with the clerk of the commission an
16original and the number of copies of an answer to the petition required by rule
17adopted by the commission and shall serve one copy on the petitioner or the
18petitioner's attorney or agent. Within 30 days after service of the answer, the
19petitioner may file and serve a reply in the same manner as the petition is filed. Any
20person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c),
2176.48 or 76.91 may file a petition with the commission within the time and in the
22manner provided for the filing of petitions in income or franchise tax cases. Such
23papers may be served as a circuit court summons is served or by certified mail. For
24the purposes of this subsection, a petition for review is considered timely filed if

1mailed by certified mail in a properly addressed envelope, with postage duly prepaid,
2which envelope is postmarked before midnight of the last day for filing.
AB752, s. 6 3Section 6. 73.01 (5) (a) of the statutes, as affected by 1997 Wisconsin Act 27,
4section 2355, and 1997 Wisconsin Act .... (this act), is repealed and recreated to read:
AB752,7,145 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
6of assessors under s. 70.995 (8) or by the department of revenue under s. 70.11 (21)
7or who has filed a petition for redetermination with the department of revenue and
8who is aggrieved by the redetermination of the department of revenue may, within
960 days of the determination of the state board of assessors or of the department of
10revenue or, in all other cases, within 60 days after the redetermination but not
11thereafter, file with the clerk of the commission a petition for review of the action of
12the department of revenue and the number of copies of the petition required by rule
13adopted by the commission. Any person who is aggrieved by a determination of the
14department of transportation under s. 341.405 or 341.45 may, within 30 days after
15the determination of the department of transportation, file with the clerk of the
16commission a petition for review of the action of the department of transportation
17and the number of copies required by rule adopted by the commission. If a
18municipality appeals, its appeal shall set forth that the appeal has been authorized
19by an order or resolution of its governing body and the appeal shall be verified by a
20member of that governing body as pleadings in courts of record are verified. The clerk
21of the commission shall transmit one copy to the department of revenue, or to the
22department of transportation, and to each party. In the case of appeals from
23manufacturing property assessments, the person assessed shall be a party to a
24proceeding initiated by a municipality. At the time of filing the petition, the
25petitioner shall pay to the commission a $25 filing fee. The commission shall deposit

1the fee in the general fund. Within 30 days after such transmission the department
2of revenue, except for petitions objecting to manufacturing property assessments, or
3the department of transportation, shall file with the clerk of the commission an
4original and the number of copies of an answer to the petition required by rule
5adopted by the commission and shall serve one copy on the petitioner or the
6petitioner's attorney or agent. Within 30 days after service of the answer, the
7petitioner may file and serve a reply in the same manner as the petition is filed. Any
8person entitled to be heard by the commission under s. 76.38 (12) (a), 76.39 (4) (c),
976.48 or 76.91 may file a petition with the commission within the time and in the
10manner provided for the filing of petitions in income or franchise tax cases. Such
11papers may be served as a circuit court summons is served or by certified mail. For
12the purposes of this subsection, a petition for review is considered timely filed if
13mailed by certified mail in a properly addressed envelope, with postage duly prepaid,
14which envelope is postmarked before midnight of the last day for filing.
AB752, s. 7 15Section 7. 85.013 (2) of the statutes is renumbered 85.013 (2) (a).
AB752, s. 8 16Section 8. 85.013 (2) (b) of the statutes is created to read:
AB752,7,1817 85.013 (2) (b) Any hearing under s. 227.42 shall be held before the tax appeals
18commission under s. 73.01 if the hearing concerns any of the following:
AB752,7,1919 1. The international registration plan under s. 341.405.
AB752,7,2020 2. A fuel tax agreement under s. 341.45.
AB752, s. 9 21Section 9. 341.43 (title) of the statutes is amended to read:
AB752,7,22 22341.43 (title) Audits and appeals.
AB752, s. 10 23Section 10. 341.43 of the statutes is renumbered 341.43 (1).
AB752, s. 11 24Section 11. 341.43 (2) of the statutes is created to read:
AB752,8,7
1341.43 (2) Any person feeling aggrieved by a notice under this section of
2additional assessment, refund or denial of refund may, within 30 days after the
3receipt of the notice, petition the department for a redetermination. A person feeling
4aggrieved by a redetermination may appeal to the tax appeals commission in the
5manner provided for appeals of tax determinations under s. 73.01 (5). If an appeal
6of a redetermination is not filed within the time period provided under s. 73.01 (5),
7the redetermination is final and conclusive.
AB752, s. 12 8Section 12. Initial applicability.
AB752,8,109 (1) This act first applies to appeals that are filed on the effective date of this
10subsection.
AB752, s. 13 11Section 13. Effective dates. This act takes effect on the day after publication,
12except as follows:
AB752,8,1413 (1) The repeal and recreation of section 73.01 (4) (a) and (5) (a) of the statutes
14takes effect on May 15, 1998.
AB752,8,1515 (End)
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