AB439: Bill Text

AB439,11,7 77.59 (5m) A seller who receives a refund under par. (a) or (b) of taxes that the seller has collected from buyers, who collects taxes erroneously from buyers, or who is entitled to a refund that is offset under sub. (5), shall return submit the taxes and related interest to the buyers from whom the taxes were collected. The, or to the department if the seller cannot locate the buyers, within 90 days after the date of the refund, after the date of the offset, or after discovering that the seller has collected taxes erroneously from the buyers. If the seller does not submit the taxes and related interest to the department or the buyers within that period, the seller shall return submit to the department any part of a refund or taxes that the seller does not return submit to a buyer or to the department along with a penalty of 25% of the amount not returned or submitted or, in the case of fraud, a penalty equal to the amount not returned in the case of fraud submitted.

AB439, s. 20 Section 20. 77.59 (5) of the statutes is amended to read:

AB439,11,17 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person claiming who is entitled to the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and (7).

AB439, s. 21 Section 21. 77.61 (3) of the statutes is amended to read:

AB439,11,25 77.61 (3) The department shall provide A retailer shall use either a bracket system to be used by retailers in collecting or a straight mathematical computation, under rules promulgated by the department, to determine the amount of the tax that the retailer may collect from their the retailer's customers, but the use of such brackets either a bracket system or a straight mathematical computation shall not relieve the retailer from liability for payment of the full amount of the tax levied by ss. 77.51 to 77.62.

AB439, s. 22 Section 22. 77.61 (14) of the statutes is amended to read:

AB439,12,12 77.61 (14) Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the 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 designates. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 23 Section 23. 77.9941 (4) of the statutes is amended to read:

AB439,12,17 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter. Section 77.58 (3) (c), as it applies to the taxes under subch. III, applies to the tax under this subchapter.

AB439, s. 24 Section 24. 77.9964 (2) of the statutes is amended to read:

AB439,12,24 77.9964 (2) Except as provided in s. 77.9961 (4), sections ss. 71.74 (1) to (3), (7) and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), and (17) and (18) to (19), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and (b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93, as they apply to the taxes under ch. 71, apply to the fees under this subchapter.

AB439, s. 25 Section 25. 78.22 (4) of the statutes is amended to read:

AB439,13,11 78.22 (4) Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid and the envelope is officially postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 26 Section 26. 78.39 (5d) of the statutes is created to read:

AB439,13,13 78.39 (5d) "Pay" has the meaning given in s. 78.005 (13b).

AB439, s. 27 Section 27. 78.39 (5m) of the statutes is created to read:

AB439,13,15 78.39 (5m) "Sign" has the meaning given in s. 78.005 (13r).

AB439, s. 28 Section 28. 78.68 (10) of the statutes is amended to read:

AB439,13,21 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2), (4) to (7) and (10), as it applies to the taxes under ch. 71, applies to the taxes under this chapter. Section 71.74 (13), as it applies to refunds of the taxes under ch. 71, applies to the refund of the taxes under this chapter and s. 71.80 (19), as it applies to tax returns filed under ch. 71, applies to returns filed under this chapter.

AB439, s. 29 Section 29. 139.03 (2x) (d) of the statutes is amended to read:

AB439,14,8 139.03 (2x) (d) Late filing fee. Any person who fails to file a floor tax return when due shall pay a late filing fee of $10. A return that is mailed shall be considered filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid, if the envelope is officially postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the date due and if the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this paragraph, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 30 Section 30. 139.05 (2a) of the statutes is amended to read:

AB439,14,21 139.05 (2a) The payments and returns under subs. (1) and (2) that are mailed are furnished, filed or made on time, and payments therein referred to are timely, if mailed in a properly addressed envelope, with first class postage duly prepaid, which envelope is officially postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, before midnight on the date prescribed for such furnishing, filing or making of such payment, provided such statement, return or payment is actually received by the secretary of revenue or at the destination that the department prescribes within 5 days of the prescribed date. Payments and returns 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. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 31 Section 31. 139.11 (2r) of the statutes is created to read:

AB439,14,24 139.11 (2r) Whole dollar amounts. Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

AB439, s. 32 Section 32. 139.315 (4) of the statutes is amended to read:

AB439,15,10 139.315 (4) Late filing fee. Any person who fails to file a cigarette inventory tax return when due shall pay a late filing fee of $10. A return that is mailed is timely if it is mailed in a properly addressed envelope with 1st class postage prepaid, if the envelope is postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the due date and if the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 33 Section 33. 139.38 (2r) of the statutes is created to read:

AB439,15,13 139.38 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

AB439, s. 34 Section 34. 139.38 (5) of the statutes is amended to read:

AB439,15,25 139.38 (5) If any permittee fails to file a report when due the permittee shall be required to pay a late filing fee of $10. A report that is mailed is filed in time if it is mailed in a properly addressed envelope with first class postage duly prepaid, which envelope is officially postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the date due, and if the report is actually received by the secretary or at the destination that the department prescribes within 5 days of the due date. A report that is not mailed is timely if it is received on or before the due date by the secretary or at the destination that the department prescribes. For purposes of this subsection, "mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.

AB439, s. 35 Section 35. 139.75 (9m) of the statutes is created to read:

AB439,16,2 139.75 (9m) "Sign" has the meaning given in s. 139.01 (9m).

AB439, s. 36 Section 36. 139.82 (2r) of the statutes is created to read:

AB439,16,5 139.82 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

AB439, s. 37 Section 37. Initial applicability.

AB439,16,11 (1) Refunds and taxes collected erroneously. The treatment of sections 50.14 (4), 73.01 (4) (a), and 77.59 (4) (c) and (5) of the statutes first applies to notices of refunds or notices of amounts due dated, offsets taken, and the discovery of amounts collected erroneously as taxes on the effective date of this subsection even if the notices, offsets, and amounts relate to sales that occurred after August 31, 1994.

AB439,16,14 (2) Married persons' tax liability. The treatment of section 71.10 (6) (a) and (b) and (6m) (a) of the statutes first applies to tax liability that arises on the effective date of this subsection or that remains unpaid on the effective date of this subsection.

AB439,16,16 (3) Withholding reports. The treatment of section 71.65 (5) (a) 1. of the statutes first applies to withholding reports that are due on January 31, 2000.

AB439,16,17 (End)