SB44,685,2124 70.995 (12) (a) The department of revenue shall prescribe a standard
25manufacturing property report form that shall be submitted annually to the taxation

1district in which the property is located
for each real estate parcel and each personal
2property account on or before March 1 by all manufacturers whose property is
3assessed under this section. The report form shall contain all information considered
4necessary by the department and shall include, without limitation, income and
5operating statements, fixed asset schedules and a report of new construction or
6demolition. Failure to submit the report shall result in denial of any right of
7redetermination by the state board of assessors or the office of the commission of tax
8appeals commission. If any property is omitted or understated in the assessment roll
9in any of the next 5 previous years, the assessor shall enter the value of the omitted
10or understated property once for each previous year of the omission or
11understatement. The assessor shall affix a just valuation to each entry for a former
12year as it should have been assessed according to the assessor's best judgment. Taxes
13shall be apportioned and collected on the tax roll for each entry, on the basis of the
14net tax rate for the year of the omission, taking into account credits under s. 79.10.
15In the case of omitted property, interest shall be added at the rate of 0.0267% per day
16for the period of time between the date when the form is required to be submitted and
17the date when the assessor affixes the just valuation. In the case of underpayments
18determined after an objection under s. 70.995 (8) (d), interest shall be added at the
19average annual discount interest rate determined by the last auction of 6-month
20U.S. treasury bills before the objection per day for the period of time between the date
21when the tax was due and the date when it is paid.
SB44, s. 1577 22Section 1577. 70.995 (12) (b) of the statutes is amended to read:
SB44,686,223 70.995 (12) (b) The department of revenue taxation district shall allow an
24extension to April 1 of the due date for filing the report forms required under par. (a)

1if a written application for an extension, stating the reason for the request, is filed
2with the department on or before March 1.
SB44, s. 1578 3Section 1578. 70.995 (12) (c) of the statutes is amended to read:
SB44,686,164 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable
5cause, if a taxpayer fails to file any form required under par. (a) for property that the
6department of revenue was assessed during under this section in the previous year
7by the due date or by any extension of the due date that has been granted, the
8taxpayer shall pay to the department of revenue taxation district in which the
9property is located
a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05%
10of the previous year's assessment, whichever is greater, but not more than $250, if
11the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's
12assessment, whichever is greater, but not more than $750, if the form is filed more
13than 30 days late. Penalties are due 30 days after they are assessed and are
14delinquent if not paid on or before that date. The department taxation district may
15refund all or part of any penalty it assesses under this paragraph if it finds
16reasonable grounds for late filing.
SB44, s. 1579 17Section 1579. 70.995 (12r) of the statutes is amended to read:
SB44,686,2018 70.995 (12r) The department of revenue Each taxation district shall calculate
19the value of property located in the taxation district that is used in manufacturing,
20as defined in this section, and that is exempt under s. 70.11 (39) and (39m).
SB44, s. 1580 21Section 1580. 70.995 (13) of the statutes is repealed.
SB44, s. 1581 22Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:
SB44,686,2523 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September
2415, the secretary of revenue shall certify to the department of natural resources, and
25the department of administration and the state treasurer:
SB44, s. 1582
1Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:
SB44,687,42 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before
3September 15, the secretary of revenue shall certify to the district board under
4subch. IV of ch. 229, and the department of administration and the state treasurer:
SB44, s. 1583 5Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:
SB44,687,86 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before
7September 15, the secretary of revenue shall certify to the department of natural
8resources, and the department of administration and the state treasurer:
SB44, s. 1584 9Section 1584. 71.74 (13) (a) of the statutes is amended to read:
SB44,687,2110 71.74 (13) (a) If the tax is increased the department shall proceed to collect the
11additional tax in the same manner as other income or franchise taxes are collected.
12If the income or franchise taxes are decreased upon direction of the department the
13state treasurer secretary of administration shall refund to the taxpayer such part of
14the overpayment as was actually paid in cash, and the certification of the
15overpayment by the department shall be sufficient authorization to the treasurer
16secretary of administration for the refunding of the overpayment. No refund of
17income or franchise tax shall be made by the treasurer secretary of administration
18unless the refund is so certified. The part of the overpayment paid to the county and
19the local taxation district shall be deducted by the state treasurer secretary of
20administration
in the treasurer's secretary's next settlement with the county and
21local treasurer.
SB44, s. 1585 22Section 1585. 71.74 (13) (b) of the statutes is amended to read:
SB44,688,723 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the
24state or the treasurer thereof secretary of administration for the recovery, refund, or
25credit of any income or surtaxes; except in case the state treasurer secretary of

1administration
shall neglect or refuse for a period of 60 days to refund any
2overpayment of any income or surtaxes certified, the taxpayer may maintain an
3action to collect the overpayment against the treasurer secretary of administration
4so neglecting or refusing to refund such overpayment, without filing a claim for
5refund with such treasurer the secretary of administration, provided that such
6action shall be commenced within one year after the certification of such
7overpayment.
SB44, s. 1586 8Section 1586. 71.74 (14) of the statutes is amended to read:
SB44,688,249 71.74 (14) Additional remedy to collect tax. The department may also
10proceed under s. 71.91 (5) for the collection of any additional assessment of income
11or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
12before the same shall have become delinquent, when it has reasonable grounds to
13believe that the collection of such additional assessment will be jeopardized by delay.
14In such cases notice of the intention to so proceed shall be given by registered mail
15to the taxpayer, and the warrant of the department shall not issue if the taxpayer
16within 10 days after such notice furnishes a bond in such amount, not exceeding
17double the amount of the tax, and with such sureties as the department shall
18approve, conditioned upon the payment of so much of the additional taxes as shall
19finally be determined to be due, together with interest thereon as provided by s. 71.82
20(1) (a). Nothing in this subsection shall affect the review of additional assessments
21provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts
22collected under this subsection shall be deposited with the state treasurer secretary
23of administration
and disbursed after final determination of the taxes as are
24amounts deposited under s. 71.90 (2).
SB44, s. 1587 25Section 1587. 71.80 (1) (e) of the statutes is amended to read:
SB44,689,4
171.80 (1) (e) Representatives of the department directed by it to accept
2payment of income or franchise taxes shall file bonds with the state treasurer
3secretary of administration in such amount and with such sureties as the state
4treasurer shall direct and approve.
SB44, s. 1588 5Section 1588. 71.80 (16) (b) of the statutes is amended to read:
SB44,689,256 71.80 (16) (b) A construction contractor required to file a surety bond under par.
7(a) may, in lieu of such requirement, but subject to approval by the department,
8deposit with the state treasurer secretary of administration an amount of cash equal
9to the face of the bond that would otherwise be required. If an offer to deposit is made,
10the department shall issue a certificate to the state treasurer secretary of
11administration
authorizing said treasurer secretary to accept payment of such
12moneys and to give his or her receipt therefor. A copy of such certificate shall be
13mailed to the contractor who shall, within the time fixed by the department, pay such
14amount to said treasurer the secretary of administration. A copy of the receipt of the
15state treasurer secretary of administration shall be filed with the department. Upon
16final determination by the department of such contractor's liability for state income
17or franchise taxes, required unemployment insurance contributions, sales and use
18taxes, and income taxes withheld from wages of employees, interest and penalties,
19by reason of such contract or contracts, the department shall certify to the state
20treasurer
secretary of administration the amount of taxes, penalties, and interest as
21finally determined, shall instruct the treasurer secretary of administration as to the
22proper distribution of such amount, and shall state the amount, if any, to be refunded
23to such contractor. The state treasurer secretary of administration shall make the
24payments directed by such certificate within 30 days after receipt thereof. Amounts
25refunded to the contractor shall be without interest.
SB44, s. 1589
1Section 1589. 71.80 (17) of the statutes is amended to read:
SB44,690,52 71.80 (17) Tax receipts transmitted to state treasurer the secretary of
3administration
. Within 15 days after receipt of any income or franchise tax
4payments, the department shall transmit the same to the state treasurer secretary
5of administration
.
SB44, s. 1590 6Section 1590. 71.82 (2) (d) of the statutes is amended to read:
SB44,690,247 71.82 (2) (d) Withholding tax. Of the amounts required to be withheld any
8amount not deposited or paid over to the department within the time required shall
9be deemed delinquent and deposit reports or withholding reports filed after the due
10date shall be deemed late. Delinquent deposits or payments shall bear interest at
11the rate of 1.5% per month from the date deposits or payments are required under
12this section until deposited or paid over to the department. The department shall
13provide by rule for reduction of interest on delinquent deposits to 12% per year in
14stated instances wherein the secretary of revenue determines reduction fair and
15equitable. In the case of a timely filed deposit or withholding report, withheld taxes
16shall become delinquent if not deposited or paid over on or before the due date of the
17report. In the case of no report filed or a report filed late, withheld taxes shall become
18delinquent if not deposited or paid over by the due date of the report. In the case of
19an assessment under s. 71.83 (1) (b) 2., the amount assessed shall become delinquent
20if not paid on or before the first day of the calendar month following the calendar
21month in which the assessment becomes final, but if the assessment is contested
22before the office of the commissioner of tax appeals commission or in the courts, it
23shall become delinquent on the 30th day following the date on which the order or
24judgment representing final determination becomes final.
SB44, s. 1591 25Section 1591. 71.88 (2) (title) of the statutes is amended to read:
SB44,691,2
171.88 (2) (title) Appeal to the Wisconsin office of the commissioner of tax
2appeals
commission.
SB44, s. 1592 3Section 1592. 71.88 (2) (a) of the statutes is amended to read:
SB44,691,124 71.88 (2) (a) Appeal of the department's redetermination of assessments and
5claims for refund.
A person feeling aggrieved by the department's redetermination
6may appeal to the office of the commissioner of tax appeals commission by filing a
7petition with the clerk of the commission office of the commissioner of tax appeals
8as provided by law and the rules of practice promulgated by the commission office
9of the commissioner of tax appeals
. If a petition is not filed with the commission office
10of the commissioner of tax appeals
within the time provided in s. 73.01 or, except as
11provided in s. 71.75 (5), if no petition for redetermination is made within the time
12provided the assessment, refund, or denial of refund shall be final and conclusive.
SB44, s. 1593 13Section 1593. 71.88 (2) (b) of the statutes is amended to read:
SB44,691,2514 71.88 (2) (b) Appeal of department's redetermination of credits. Any person
15aggrieved by the department of revenue's redetermination of a credit under s. 71.07
16(3m) or (6), 71.28 (1) or (2m) or 71.47 (1) or (2m) or subch. VIII or IX, except when the
17denial is based upon late filing of claim for credit or is based upon a redetermination
18under s. 71.55 (8) of rent constituting property taxes accrued as at arm's length, may
19appeal the redetermination to the office of the commissioner of tax appeals
20commission by filing a petition with the commission office of the commissioner of tax
21appeals
within 60 days after the redetermination, as provided under s. 73.01 (5) with
22respect to income or franchise tax cases, and review of the commission's decision of
23the office of the commissioner of tax appeals
may be had under s. 73.015. For appeals
24brought under this paragraph, the filing fee required under s. 73.01 (5) (a) does not
25apply.
SB44, s. 1594
1Section 1594. 71.89 (1) of the statutes is amended to read:
SB44,692,52 71.89 (1) If the taxpayer requests a hearing, the additional tax or overpayment
3shall not become due and payable until after hearing and determination of the tax
4by the office of the commissioner of tax appeals commission or disposition of the
5appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25).
SB44, s. 1595 6Section 1595. 71.89 (2) of the statutes is amended to read:
SB44,692,147 71.89 (2) No person against whom an assessment of income or franchise tax has
8been made shall be allowed in any action either as plaintiff or defendant or in any
9other proceeding to question such assessment unless the requirements of ss. 71.88
10and 71.90 (1) shall first have been complied with, and unless such person shall have
11made full disclosure under oath at the hearing before the office of the commissioner
12of
tax appeals commission of any and all income that the person received. The
13requirement of full disclosure under this subsection may be waived by the
14department of revenue.
SB44, s. 1596 15Section 1596. 71.89 (3) of the statutes is amended to read:
SB44,692,1916 71.89 (3) As soon as the appellant shall have filed a petition with the office of
17the commissioner of
tax appeals commission, all collection proceedings, except
18proceedings under s. 71.74 (14), shall be stayed until final determination of the
19appeal and any review thereof.
SB44, s. 1597 20Section 1597. 71.89 (4) of the statutes is amended to read:
SB44,693,321 71.89 (4) Any person who contests an assessment before the office of the
22commissioner of
tax appeals commission or in court shall state in his or her petition
23or notice of appeal what portion if any of the tax is admitted to be legally assessable
24and correct. Within 5 days after notice by the department, the appellant shall pay
25to the department the whole amount of the admitted tax and such tax shall be

1appropriated in accordance with s. 25.20. Any such payment shall be considered an
2admission of the legality of the tax thus paid, and such tax so paid cannot be
3recovered in the pending appeal or in any other action or proceeding.
SB44, s. 1598 4Section 1598. 71.90 (2) of the statutes is amended to read:
SB44,693,245 71.90 (2) Deposit with the state treasurer. At any time while the petition is
6pending before the office of the commissioner of tax appeals commission or an appeal
7in regard to that petition is pending in a court, the taxpayer may offer to deposit the
8entire amount of the additional taxes, together with interest, with the state
9treasurer. If an offer to deposit is made, the department of revenue shall issue a
10certificate to the state treasurer authorizing the treasurer to accept payment of such
11taxes together with interest to the first day of the succeeding month and to give a
12receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the
13taxes and interest to the treasurer within 30 days. A copy of the receipt of the state
14treasurer shall be filed with the department. The department shall, upon final
15determination of the appeal, certify to the state treasurer the amount of the taxes as
16finally determined and direct the state treasurer to refund to the appellant any
17portion of such payment which has been found to have been improperly assessed,
18including interest. The state treasurer shall make the refunds directed by the
19certificate within 30 days after receipt. Taxes paid to the state treasurer under this
20subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
21to the extent of the interest accrued on the taxes prior to the first day of the month
22succeeding the application for hearing. Any portion of the amount deposited with the
23state treasurer which is refunded to the taxpayer shall bear interest at the rate of
249% per year during the time that the funds are on deposit.
SB44, s. 1599
1Section 1599 . 71.90 (2) of the statutes, as affected by 2003 Wisconsin Act ....
2(this act), is amended to read:
SB44,694,253 71.90 (2) Deposit with the state treasurer secretary of administration. At
4any time while the petition is pending before the office of the commissioner of tax
5appeals or an appeal in regard to that petition is pending in a court, the taxpayer may
6offer to deposit the entire amount of the additional taxes, together with interest, with
7the state treasurer secretary of administration. If an offer to deposit is made, the
8department of revenue shall issue a certificate to the state treasurer secretary of
9administration
authorizing the treasurer secretary to accept payment of such taxes
10together with interest to the first day of the succeeding month and to give a receipt.
11A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and
12interest to the treasurer secretary of administration within 30 days. A copy of the
13receipt of the state treasurer secretary of administration shall be filed with the
14department. The department shall, upon final determination of the appeal, certify
15to the state treasurer secretary of administration the amount of the taxes as finally
16determined and direct the state treasurer secretary of administration to refund to
17the appellant any portion of such payment which has been found to have been
18improperly assessed, including interest. The state treasurer secretary of
19administration
shall make the refunds directed by the certificate within 30 days
20after receipt. Taxes paid to the state treasurer secretary of administration under this
21subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only
22to the extent of the interest accrued on the taxes prior to the first day of the month
23succeeding the application for hearing. Any portion of the amount deposited with the
24state treasurer secretary of administration which is refunded to the taxpayer shall
25bear interest at the rate of 9% per year during the time that the funds are on deposit.
SB44, s. 1600
1Section 1600. 71.91 (1) (b) of the statutes is amended to read:
SB44,695,142 71.91 (1) (b) Withholding. Any amount not deposited or paid over to the
3department, or to the person that the department prescribes, within the time
4required shall be deemed delinquent and deposit reports or withholding reports filed
5after the due date shall be deemed late. In the case of a timely filed deposit or
6withholding report, withheld taxes shall become delinquent if not deposited or paid
7over on or before the due date of the report. In the case of no report filed or a report
8filed late, withheld taxes shall become delinquent if not deposited or paid over by the
9due date of the report. In the case of an assessment under s. 71.83 (1) (b) 2., the
10amount assessed shall become delinquent if not paid on or before the due date
11specified in the notice of deficiency, but if the assessment is contested before the office
12of the commissioner of
tax appeals commission or in the courts, it shall become
13delinquent on the 30th day following the date on which the order or judgment
14representing final determination becomes final.
SB44, s. 1601 15Section 1601. 71.91 (1) (c) of the statutes is amended to read:
SB44,695,2216 71.91 (1) (c) Contested income and franchise tax assessments. Any additional
17income or franchise tax assessment contested before the office of the commissioner
18of
tax appeals commission or in the courts, which is finally determined to be correct,
19shall become delinquent if not paid on or before the 30th day following the date on
20which the order or judgment representing such final determination becomes final
21and conclusive. Any additional income or franchise tax assessment so contested
22shall be subject to s. 71.74 (14).
SB44, s. 1602 23Section 1602. 71.91 (5) (h) of the statutes is amended to read:
SB44,696,724 71.91 (5) (h) All fees and compensation of officials or other persons performing
25any act or functions required in carrying out this subchapter, except such as are by

1this subchapter to be paid to such officials or persons by the taxpayer, shall, upon
2presentation to the department of revenue of an itemized and verified statement of
3the amount due, be paid by the state treasurer, upon audit by the department of
4administration on the certificate of the secretary of revenue, by the secretary of
5administration
and charged to the proper appropriation for the department of
6revenue. No public official shall be entitled to demand prepayment of any fee for the
7performance of any official act required in carrying out this subchapter.
SB44, s. 1603 8Section 1603. 71.91 (7) (e) of the statutes is amended to read:
SB44,696,179 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer
10is the United States or any instrumentality thereof or this state or any municipality
11or other subordinate unit thereof except those provisions imposing a liability on the
12employer for failure to withhold or remit. But an amount equal to any amount
13withheld by any municipality or other subordinate unit of this state under this
14subsection and not remitted to the department as required by this subsection shall
15be retained by the state treasurer secretary of administration from funds otherwise
16payable to any such municipality or subordinate unit, and transmitted instead to the
17department, upon certification by the secretary of revenue.
SB44, s. 1604 18Section 1604. 71.93 (1) (a) 4. of the statutes is amended to read:
SB44,696,2119 71.93 (1) (a) 4. An amount that the department of workforce development may
20recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm),
21if the department of workforce development has certified the amount under s. 49.85.
SB44, s. 1605 22Section 1605 . 71.93 (1) (a) 4. of the statutes, as affected by 2003 Wisconsin Act
23.... (this act), is amended to read:
SB44,697,224 71.93 (1) (a) 4. An amount that the department of workforce development may
25recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm)

149.1471 (3m), if the department of workforce development has certified the amount
2under s. 49.85.
SB44, s. 1606 3Section 1606. 71.93 (1) (a) 5. of the statutes is amended to read:
SB44,697,54 71.93 (1) (a) 5. An amount owed to the department of corrections under s.
5304.073 (2) or 304.074 (2).
SB44, s. 1607 6Section 1607. 72.24 of the statutes is amended to read:
SB44,697,10 772.24 Refunding. Whenever any amount has been paid in excess of the tax
8determined, the state treasurer secretary of administration, upon certification by
9the department or circuit court, shall refund the excess to the payor or other person
10entitled thereto.
SB44, s. 1608 11Section 1608. Chapter 73 (title) of the statutes is amended to read:
SB44,697,1512 CHAPTER 73
13office of the commissioner
14 of
TAX APPEALS COMMISSION
15 AND DEPARTMENT OF REVENUE
SB44, s. 1609 16Section 1609. 73.01 (title) of the statutes is amended to read:
SB44,697,17 1773.01 (title) Tax Office of the commissioner of tax appeals commission .
SB44, s. 1610 18Section 1610. 73.01 (1) (a) of the statutes is repealed.
SB44, s. 1611 19Section 1611. 73.01 (1) (bm) of the statutes is created to read:
SB44,697,2220 73.01 (1) (bm) "Tax appeals commissioner" means the commissioner of the
21office of the commissioner of tax appeals, as appointed under ss. 15.06 (1) (bm) and
2215.105 (1m).
SB44, s. 1612 23Section 1612. 73.01 (2) of the statutes is amended to read:
SB44,698,3
173.01 (2) Employees. The chairperson of the commission tax appeals
2commissioner
may appoint, under the classified service, such employees for the
3commission office of the commissioner of tax appeals as are necessary.
SB44, s. 1613 4Section 1613. 73.01 (3) of the statutes is amended to read:
SB44,698,115 73.01 (3) Hearings and reports. (a) The time and place of meetings and
6hearings of the commission office of the commissioner of tax appeals shall be
7designated by the chairperson tax appeals commissioner. Rooms for hearings
8outside the city of Madison shall be provided under s. 73.07. All hearings held in
9Milwaukee shall be held in the southeast district office of the department of natural
10resources. The commission office of the commissioner of tax appeals shall maintain
11permanent hearing rooms in Madison.
SB44,698,2212 (b) The commission office of the commissioner of tax appeals shall provide for
13the publication of such of its reports, decisions and opinions as are of public interest
14in such form as it deems best adapted for public convenience and use. Such
15publications shall constitute the official reports of the commission office of the
16commissioner of tax appeals
and shall be made available for sale and distribution to
17the public under ch. 35. In addition to any report submitted under s. 15.06 (7), the
18commission office of the commissioner of tax appeals shall make additional reports
19to the governor or the legislature as they request. The commission office of the
20commissioner of tax appeals
shall submit a report requested by the legislature to the
21chief clerk of each house of the legislature, for distribution to the legislature under
22s. 13.172 (2).
SB44, s. 1614 23Section 1614. 73.01 (4) of the statutes is amended to read:
SB44,699,1924 73.01 (4) Powers and duties defined. (a) Subject to the provisions for judicial
25review contained in s. 73.015, the commission office of the commissioner of tax

1appeals
shall be the final authority for the hearing and determination of all questions
2of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.38 (4)
3(a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48
4(6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06,
5139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45, subch. XIV of ch. 71,
6and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed
7with the commission office of the commissioner of tax appeals a stipulation signed
8by the department of revenue and the adverse party, under s. 73.03 (25), or the
9department of transportation and the adverse party agreeing to an affirmance,
10modification, or reversal of the department of revenue's or department of
11transportation's position with respect to some or all of the issues raised in the appeal,
12the commission office of the commissioner of tax appeals shall enter an order
13affirming or modifying in whole or in part, or canceling the assessment appealed
14from, or allowing in whole or in part or denying the petitioner's refund claim, as the
15case may be, pursuant to and in accordance with the stipulation filed. No
16responsibility shall devolve upon the commission office of the commissioner of tax
17appeals
, respecting the signing of an order of dismissal as to any pending appeal
18settled by the department of revenue or the department of transportation without
19the approval of the commission office of the commissioner of tax appeals.
SB44,700,320 (am) Whenever it appears to the commission office of the commissioner of tax
21appeals
or, in respect to hearings conducted by one commissioner, to that
22commissioner
to a person assigned to hear a matter under this section that
23proceedings have been instituted or maintained by the taxpayer primarily for delay
24or that the taxpayer's position in those proceedings is frivolous or groundless, the
25commission or commissioner office of the commissioner of tax appeals or the tax

1appeals commissioner
may assess the taxpayer an amount not to exceed $1,000 at
2the same time that the deficiency is assessed. Those damages shall be paid upon
3notice from the department of revenue and shall be collected as a part of the tax.
SB44,700,184 (b) Any matter required to be heard by the commission office of the
5commissioner of tax appeals
may be heard by any member of the commission or its
6the tax appeals commissioner or by a hearing examiner and reported to the office of
7the commissioner of tax appeals
, and hearings of matters pending before it shall be
8assigned to members of the commission or its the tax appeals commissioner or to a
9hearing examiner by the chairperson tax appeals commissioner. Unless a majority
10of the commission decides that the full commission should decide a case, cases other
11than small claims cases shall be decided by a panel of 3 members assigned by the
12chairperson prior to the hearing.
If the parties have agreed to an oral decision, the
13member or members person conducting the hearing may render an oral decision.
14Hearings shall be open to the public and all proceedings shall be conducted in
15accordance with rules of practice and procedure prescribed by the commission office
16of the commissioner of tax appeals
. Small claims cases shall be decided by one
17commissioner
the tax appeals commissioner or by a hearing examiner, as assigned
18by the chairperson tax appeals commissioner prior to the hearing.
SB44,701,219 (bn) The parties to any matter required to be heard and decided by the
20commission office of the commissioner of tax appeals, except appeals arising under
21s. 70.64 or ch. 76, may consent in writing that the chairperson or any member of the
22commission
person assigned to hear the matter may render an oral decision, and that
23the parties waive the right to appeal such decision. Such oral decision shall not be
24binding upon the department, as to statutory construction, in a subsequent matter.

1Provisions of this section, s. 73.015 or ch. 227 in conflict herewith shall not apply to
2decisions rendered under this paragraph.
SB44,701,213 (c) The commission office of the commissioner of tax appeals shall, upon the
4request of any party to a matter pending before it or of any officer of the state
5government or upon its own motion order that all proceedings in a matter pending
6before it be recorded, and the expense thereof shall be paid by the state out of the
7appropriation for the commission office of the commissioner of tax appeals. The
8commission office of the commissioner of tax appeals may supply copies of the
9transcript of those recordings to anyone requesting them, at the expense of the
10person making such request. All moneys received by the commission office of the
11commissioner of tax appeals
from the sale of transcripts of those recordings shall be
12paid into the state treasury within one week after receipt. If no party to a matter
13pending before the commission office of the commissioner of tax appeals requests
14that the proceedings held with respect thereto be recorded, and the commission office
15of the commissioner of tax appeals
does not so order upon its own motion, all parties
16shall be deemed to have waived all rights of appeal to the courts upon questions as
17to the admission or exclusion of evidence or as to whether a finding of the commission
18office of the commissioner of tax appeals is warranted by the evidence. The right of
19appeal upon questions of law raised by the pleadings or by facts stipulated or shown
20by the findings of the commission office of the commissioner of tax appeals is not
21waived.
SB44,702,1422 (d) Any member of the commission The tax appeals commissioner or any
23employee of the commission office of the commissioner of tax appeals, designated in
24writing for the purpose by the chairperson tax appeals commissioner, may
25administer oaths, and any member of the commission the tax appeals commissioner

1or any hearing examiner designated by the tax appeals commissioner
may summon
2and examine witnesses and require by subpoena the production of all returns, books,
3papers, documents, correspondence and other evidence pertaining to the matter
4under inquiry, at any designated place of hearing and may require the taking of a
5deposition before any person competent to administer oaths, either within or without
6the state, upon notice to the interested party in like manner that depositions of
7witnesses are taken in civil actions pending in the circuit court. Any party to a matter
8pending before the commission office of the commissioner of tax appeals may
9summon witnesses or require the production of papers in the same manner as
10witnesses are summoned or papers required to be produced in civil actions in the
11circuit court. Any person summoned or whose deposition is taken shall receive the
12same fees and mileage as would be allowed in a civil action pending in the circuit
13court, and the expense thereof shall be paid by the person summoning such witness
14or causing the deposition to be taken.
SB44,703,215 (dn) In connection with the hearing of any matter required to be heard and
16decided by the commission office of the commissioner of tax appeals, except appeals
17arising under s. 70.64 or ch. 76, the chairperson or any member of the commission
18person assigned to hear the matter may, with the consent of the parties, render an
19oral decision. In small claims cases, the presiding commissioner person assigned to
20hear the matter
may, without consent of the parties, either render an oral decision
21at the close of the hearing or provide a written decision to all parties within 2 weeks
22after the hearing. Decisions in small claims cases are not precedents. Any party may
23appeal such oral decision as provided in s. 73.015. Oral decisions constitute notice
24for purposes of determining the time in which appeals may be taken. Provisions of

1this section or ch. 227 in conflict with this paragraph do not apply to decisions
2rendered under this paragraph.
SB44,703,133 (e) Except as provided in par. (dn), the commission office of the commissioner
4of tax appeals
in each case heard by it shall, irrespective of ch. 227, make a decision
5in writing accompanied by findings of fact and conclusions of law. The commission
6office of the commissioner of tax appeals may issue an opinion in writing in addition
7to its findings of fact and decision. The decision or order of the commission office of
8the commissioner of tax appeals
shall become final and shall be binding upon the
9petitioner and upon the department of revenue for that case unless an appeal is
10taken from the decision or order of the commission office of the commissioner of tax
11appeals
under s. 73.015. Except in respect to small claims decisions, if the
12commission office of the commissioner of tax appeals construes a statute adversely
13to the contention of the department of revenue:
SB44,703,2214 1. Except for hearings on ss. 341.405 and 341.45 and except as provided in subd.
152., the department of revenue shall be deemed to acquiesce in the construction so
16adopted unless the department of revenue seeks review of the order or decision of the
17commission office of the commissioner of tax appeals so construing the statute. For
18purposes of this subdivision, the department of revenue has sought review of the
19order or decision if it seeks review and later settles the case or withdraws its petition
20for review or if the merits of the case are for other reasons not determined by judicial
21review. The construction so acquiesced in shall thereafter be followed by the
22department of revenue.
SB44,704,823 2. Except for hearings on ss. 341.405 and 341.45, the department of revenue
24may choose not to appeal and to nonacquiesce in the decision or order by sending a
25notice of nonacquiescence to the clerk of the commission office of the commissioner

1of tax appeals
, to the revisor of statutes for publication in the Wisconsin
2administrative register and to the taxpayer or the taxpayer's representative before
3the time expires for seeking a review of the decision or order under s. 73.015. The
4effect of this action is that, although the decision or order is binding on the parties
5for the instant case, the commission's conclusions of law, the rationale, and the
6construction of statutes in the instant case, as determined by the office of the
7commissioner of tax appeals,
are not binding upon or required to be followed by the
8department of revenue in other cases.
SB44,704,179 (f) All reports, findings, decisions and opinions of the commission office of the
10commissioner of tax appeals
, and all evidence received by the commission office of
11the commissioner of tax appeals
, including a transcript of any report of the
12proceedings, shall be open to the inspection of the public, except that the originals
13of books, documents, records, labels, diagrams, and other exhibits introduced in
14evidence before the commission office of the commissioner of tax appeals, may be
15withdrawn from the custody of the commission office of the commissioner of tax
16appeals
in such manner and upon such terms as the commission office of the
17commissioner of tax appeals
may, in its discretion, prescribe.
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