SB44: Bill Text

SB44, s. 1569 Section 1569. 70.995 (8) (c) 2. of the statutes is amended to read:

SB44,683,24 70.995 (8) (c) 2. A manufacturer who files an objection under subd. 1. may file supplemental information to support the manufacturer's objection within 60 days from the date the objection is filed. The state board of assessors shall notify the municipality taxation district in which the manufacturer's property is located of supplemental information filed by the manufacturer under this subdivision, if the municipality taxation district has filed an appeal related to the objection.

SB44, s. 1570 Section 1570. 70.995 (8) (d) of the statutes is repealed.

SB44, s. 1571 Section 1571. 70.995 (8) (dm) of the statutes is amended to read:

SB44,684,3 70.995 (8) (dm) The department shall refund filing fees paid under par. (c) 1. or (d) if the appeal in respect to the fee is denied because of lack of jurisdiction.

SB44, s. 1572 Section 1572. 70.995 (8) (e) of the statutes is amended to read:

SB44,684,12 70.995 (8) (e) Upon completion of and review by the office of the commissioner of tax appeals commission and receipt of the statement of assessments required under s. 70.53, the department of revenue shall be responsible for equating all full-value manufacturing property assessments entered in the manufacturing property assessment roll to the general level of assessment of all other property within the individual taxation district. Thereafter, the manufacturing property assessment roll shall be delivered to the municipal clerk and annexed to the municipal assessment roll containing all other property.

SB44, s. 1573 Section 1573. 70.995 (9) of the statutes is amended to read:

SB44,684,16 70.995 (9) Any aggrieved party may appeal a determination by the office of the commissioner of tax appeals commission under sub. (8) to the circuit court for Dane County under s. 73.015.

SB44, s. 1574 Section 1574. 70.995 (10) of the statutes is amended to read:

SB44,684,21 70.995 (10) Municipalities, and counties with a county assessor system, Taxation districts shall have access to all manufacturing property for the purpose of making appraisals of valuation of such property and may employ appraisal personnel, who need not be certified under s. 70.05 (4), for such purpose.

SB44, s. 1575 Section 1575. 70.995 (11) of the statutes is repealed.

SB44, s. 1576 Section 1576. 70.995 (12) (a) of the statutes is amended to read:

SB44,685,21 70.995 (12) (a) The department of revenue shall prescribe a standard manufacturing property report form that shall be submitted annually to the taxation district in which the property is located for each real estate parcel and each personal property account on or before March 1 by all manufacturers whose property is assessed under this section. The report form shall contain all information considered necessary by the department and shall include, without limitation, income and operating statements, fixed asset schedules and a report of new construction or demolition. Failure to submit the report shall result in denial of any right of redetermination by the state board of assessors or the office of the commission of tax appeals commission. If any property is omitted or understated in the assessment roll in any of the next 5 previous years, the assessor shall enter the value of the omitted or understated property once for each previous year of the omission or understatement. The assessor shall affix a just valuation to each entry for a former year as it should have been assessed according to the assessor's best judgment. Taxes shall be apportioned and collected on the tax roll for each entry, on the basis of the net tax rate for the year of the omission, taking into account credits under s. 79.10. In the case of omitted property, interest shall be added at the rate of 0.0267% per day for the period of time between the date when the form is required to be submitted and the date when the assessor affixes the just valuation. In the case of underpayments determined after an objection under s. 70.995 (8) (d), interest shall be added at the average annual discount interest rate determined by the last auction of 6-month U.S. treasury bills before the objection per day for the period of time between the date when the tax was due and the date when it is paid.

SB44, s. 1577 Section 1577. 70.995 (12) (b) of the statutes is amended to read:

SB44,686,2 70.995 (12) (b) The department of revenue taxation district shall allow an extension to April 1 of the due date for filing the report forms required under par. (a) if a written application for an extension, stating the reason for the request, is filed with the department on or before March 1.

SB44, s. 1578 Section 1578. 70.995 (12) (c) of the statutes is amended to read:

SB44,686,16 70.995 (12) (c) Unless the taxpayer shows that the failure is due to reasonable cause, if a taxpayer fails to file any form required under par. (a) for property that the department of revenue was assessed during under this section in the previous year by the due date or by any extension of the due date that has been granted, the taxpayer shall pay to the department of revenue taxation district in which the property is located a penalty of $25 if the form is filed 1 to 10 days late; $50 or 0.05% of the previous year's assessment, whichever is greater, but not more than $250, if the form is filed 11 to 30 days late; and $100 or 0.1% of the previous year's assessment, whichever is greater, but not more than $750, if the form is filed more than 30 days late. Penalties are due 30 days after they are assessed and are delinquent if not paid on or before that date. The department taxation district may refund all or part of any penalty it assesses under this paragraph if it finds reasonable grounds for late filing.

SB44, s. 1579 Section 1579. 70.995 (12r) of the statutes is amended to read:

SB44,686,20 70.995 (12r) The department of revenue Each taxation district shall calculate the value of property located in the taxation district that is used in manufacturing, as defined in this section, and that is exempt under s. 70.11 (39) and (39m).

SB44, s. 1580 Section 1580. 70.995 (13) of the statutes is repealed.

SB44, s. 1581 Section 1581. 71.10 (5) (h) (intro.) of the statutes is amended to read:

SB44,686,25 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:

SB44, s. 1582 Section 1582. 71.10 (5e) (h) (intro.) of the statutes is amended to read:

SB44,687,4 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229, and the department of administration and the state treasurer:

SB44, s. 1583 Section 1583. 71.30 (10) (h) (intro.) of the statutes is amended to read:

SB44,687,8 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources, and the department of administration and the state treasurer:

SB44, s. 1584 Section 1584. 71.74 (13) (a) of the statutes is amended to read:

SB44,687,21 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the state treasurer secretary of administration shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the treasurer secretary of administration for the refunding of the overpayment. No refund of income or franchise tax shall be made by the treasurer secretary of administration unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the state treasurer secretary of administration in the treasurer's secretary's next settlement with the county and local treasurer.

SB44, s. 1585 Section 1585. 71.74 (13) (b) of the statutes is amended to read:

SB44,688,7 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the treasurer thereof secretary of administration for the recovery, refund, or credit of any income or surtaxes; except in case the state treasurer secretary of administration shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the treasurer secretary of administration so neglecting or refusing to refund such overpayment, without filing a claim for refund with such treasurer the secretary of administration, provided that such action shall be commenced within one year after the certification of such overpayment.

SB44, s. 1586 Section 1586. 71.74 (14) of the statutes is amended to read:

SB44,688,24 71.74 (14) Additional remedy to collect tax. The department may also proceed under s. 71.91 (5) for the collection of any additional assessment of income or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and before the same shall have become delinquent, when it has reasonable grounds to believe that the collection of such additional assessment will be jeopardized by delay. In such cases notice of the intention to so proceed shall be given by registered mail to the taxpayer, and the warrant of the department shall not issue if the taxpayer within 10 days after such notice furnishes a bond in such amount, not exceeding double the amount of the tax, and with such sureties as the department shall approve, conditioned upon the payment of so much of the additional taxes as shall finally be determined to be due, together with interest thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts collected under this subsection shall be deposited with the state treasurer secretary of administration and disbursed after final determination of the taxes as are amounts deposited under s. 71.90 (2).

SB44, s. 1587 Section 1587. 71.80 (1) (e) of the statutes is amended to read:

SB44,689,4 71.80 (1) (e) Representatives of the department directed by it to accept payment of income or franchise taxes shall file bonds with the state treasurer secretary of administration in such amount and with such sureties as the state treasurer shall direct and approve.

SB44, s. 1588 Section 1588. 71.80 (16) (b) of the statutes is amended to read:

SB44,689,25 71.80 (16) (b) A construction contractor required to file a surety bond under par. (a) may, in lieu of such requirement, but subject to approval by the department, deposit with the state treasurer secretary of administration an amount of cash equal to the face of the bond that would otherwise be required. If an offer to deposit is made, the department shall issue a certificate to the state treasurer secretary of administration authorizing said treasurer secretary to accept payment of such moneys and to give his or her receipt therefor. A copy of such certificate shall be mailed to the contractor who shall, within the time fixed by the department, pay such amount to said treasurer the secretary of administration. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. Upon final determination by the department of such contractor's liability for state income or franchise taxes, required unemployment insurance contributions, sales and use taxes, and income taxes withheld from wages of employees, interest and penalties, by reason of such contract or contracts, the department shall certify to the state treasurer secretary of administration the amount of taxes, penalties, and interest as finally determined, shall instruct the treasurer secretary of administration as to the proper distribution of such amount, and shall state the amount, if any, to be refunded to such contractor. The state treasurer secretary of administration shall make the payments directed by such certificate within 30 days after receipt thereof. Amounts refunded to the contractor shall be without interest.

SB44, s. 1589 Section 1589. 71.80 (17) of the statutes is amended to read:

SB44,690,5 71.80 (17) Tax receipts transmitted to state treasurer the secretary of administration. Within 15 days after receipt of any income or franchise tax payments, the department shall transmit the same to the state treasurer secretary of administration.

SB44, s. 1590 Section 1590. 71.82 (2) (d) of the statutes is amended to read:

SB44,690,24 71.82 (2) (d) Withholding tax. Of the amounts required to be withheld any amount not deposited or paid over to the department within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. Delinquent deposits or payments shall bear interest at the rate of 1.5% per month from the date deposits or payments are required under this section until deposited or paid over to the department. The department shall provide by rule for reduction of interest on delinquent deposits to 12% per year in stated instances wherein the secretary of revenue determines reduction fair and equitable. 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 first day of the calendar month following the calendar month in which the assessment becomes final, but if the assessment is contested before the office of the commissioner of 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.

SB44, s. 1591 Section 1591. 71.88 (2) (title) of the statutes is amended to read:

SB44,691,2 71.88 (2) (title) Appeal to the Wisconsin office of the commissioner of tax appeals commission.

SB44, s. 1592 Section 1592. 71.88 (2) (a) of the statutes is amended to read:

SB44,691,12 71.88 (2) (a) Appeal of the department's redetermination of assessments and claims for refund. A person feeling aggrieved by the department's redetermination may appeal to the office of the commissioner of tax appeals commission by filing a petition with the clerk of the commission office of the commissioner of tax appeals as provided by law and the rules of practice promulgated by the commission office of the commissioner of tax appeals. If a petition is not filed with the commission office of the commissioner of tax appeals within the time provided in s. 73.01 or, except as provided in s. 71.75 (5), if no petition for redetermination is made within the time provided the assessment, refund, or denial of refund shall be final and conclusive.

SB44, s. 1593 Section 1593. 71.88 (2) (b) of the statutes is amended to read:

SB44,691,25 71.88 (2) (b) Appeal of department's redetermination of credits. Any person aggrieved by the department of revenue's redetermination of a credit under s. 71.07 (3m) or (6), 71.28 (1) or (2m) or 71.47 (1) or (2m) or subch. VIII or IX, except when the denial is based upon late filing of claim for credit or is based upon a redetermination under s. 71.55 (8) of rent constituting property taxes accrued as at arm's length, may appeal the redetermination to the office of the commissioner of tax appeals commission by filing a petition with the commission office of the commissioner of tax appeals within 60 days after the redetermination, as provided under s. 73.01 (5) with respect to income or franchise tax cases, and review of the commission's decision of the office of the commissioner of tax appeals may be had under s. 73.015. For appeals brought under this paragraph, the filing fee required under s. 73.01 (5) (a) does not apply.

SB44, s. 1594 Section 1594. 71.89 (1) of the statutes is amended to read:

SB44,692,5 71.89 (1) If the taxpayer requests a hearing, the additional tax or overpayment shall not become due and payable until after hearing and determination of the tax by the office of the commissioner of tax appeals commission or disposition of the appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25).

SB44, s. 1595 Section 1595. 71.89 (2) of the statutes is amended to read:

SB44,692,14 71.89 (2) No person against whom an assessment of income or franchise tax has been made shall be allowed in any action either as plaintiff or defendant or in any other proceeding to question such assessment unless the requirements of ss. 71.88 and 71.90 (1) shall first have been complied with, and unless such person shall have made full disclosure under oath at the hearing before the office of the commissioner of tax appeals commission of any and all income that the person received. The requirement of full disclosure under this subsection may be waived by the department of revenue.

SB44, s. 1596 Section 1596. 71.89 (3) of the statutes is amended to read:

SB44,692,19 71.89 (3) As soon as the appellant shall have filed a petition with the office of the commissioner of tax appeals commission, all collection proceedings, except proceedings under s. 71.74 (14), shall be stayed until final determination of the appeal and any review thereof.

SB44, s. 1597 Section 1597. 71.89 (4) of the statutes is amended to read:

SB44,693,3 71.89 (4) Any person who contests an assessment before the office of the commissioner of tax appeals commission or in court shall state in his or her petition or notice of appeal what portion if any of the tax is admitted to be legally assessable and correct. Within 5 days after notice by the department, the appellant shall pay to the department the whole amount of the admitted tax and such tax shall be appropriated in accordance with s. 25.20. Any such payment shall be considered an admission of the legality of the tax thus paid, and such tax so paid cannot be recovered in the pending appeal or in any other action or proceeding.

SB44, s. 1598 Section 1598. 71.90 (2) of the statutes is amended to read:

SB44,693,24 71.90 (2) Deposit with the state treasurer. At any time while the petition is pending before the office of the commissioner of tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer authorizing the treasurer to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer within 30 days. A copy of the receipt of the state treasurer shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer the amount of the taxes as finally determined and direct the state treasurer to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

SB44, s. 1599 Section 1599 . 71.90 (2) of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44,694,25 71.90 (2) Deposit with the state treasurer secretary of administration. At any time while the petition is pending before the office of the commissioner of tax appeals or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, together with interest, with the state treasurer secretary of administration. If an offer to deposit is made, the department of revenue shall issue a certificate to the state treasurer secretary of administration authorizing the treasurer secretary to accept payment of such taxes together with interest to the first day of the succeeding month and to give a receipt. A copy of the certificate shall be mailed to the taxpayer who shall pay the taxes and interest to the treasurer secretary of administration within 30 days. A copy of the receipt of the state treasurer secretary of administration shall be filed with the department. The department shall, upon final determination of the appeal, certify to the state treasurer secretary of administration the amount of the taxes as finally determined and direct the state treasurer secretary of administration to refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest. The state treasurer secretary of administration shall make the refunds directed by the certificate within 30 days after receipt. Taxes paid to the state treasurer secretary of administration under this subsection shall be subject to the interest provided by ss. 71.82 and 71.91 (1) (c) only to the extent of the interest accrued on the taxes prior to the first day of the month succeeding the application for hearing. Any portion of the amount deposited with the state treasurer secretary of administration which is refunded to the taxpayer shall bear interest at the rate of 9% per year during the time that the funds are on deposit.

SB44, s. 1600 Section 1600. 71.91 (1) (b) of the statutes is amended to read:

SB44,695,14 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 office of the commissioner of 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.

SB44, s. 1601 Section 1601. 71.91 (1) (c) of the statutes is amended to read:

SB44,695,22 71.91 (1) (c) Contested income and franchise tax assessments. Any additional income or franchise tax assessment contested before the office of the commissioner of tax appeals commission or in the courts, which is finally determined to be correct, shall become delinquent if not paid on or before the 30th day following the date on which the order or judgment representing such final determination becomes final and conclusive. Any additional income or franchise tax assessment so contested shall be subject to s. 71.74 (14).

SB44, s. 1602 Section 1602. 71.91 (5) (h) of the statutes is amended to read:

SB44,696,7 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid by the state treasurer, upon audit by the department of administration on the certificate of the secretary of revenue, by the secretary of administration and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

SB44, s. 1603 Section 1603. 71.91 (7) (e) of the statutes is amended to read:

SB44,696,17 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the state treasurer secretary of administration from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

SB44, s. 1604 Section 1604. 71.93 (1) (a) 4. of the statutes is amended to read:

SB44,696,21 71.93 (1) (a) 4. An amount that the department of workforce development may recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm), if the department of workforce development has certified the amount under s. 49.85.

SB44, s. 1605 Section 1605 . 71.93 (1) (a) 4. of the statutes, as affected by 2003 Wisconsin Act .... (this act), is amended to read:

SB44,697,2 71.93 (1) (a) 4. An amount that the department of workforce development may recover under s. 49.161, 49.195 (3), or 49.793, or may collect under s. 49.147 (6) (cm) 49.1471 (3m), if the department of workforce development has certified the amount under s. 49.85.

SB44, s. 1606 Section 1606. 71.93 (1) (a) 5. of the statutes is amended to read:

SB44,697,5 71.93 (1) (a) 5. An amount owed to the department of corrections under s. 304.073 (2) or 304.074 (2).

SB44, s. 1607 Section 1607. 72.24 of the statutes is amended to read:

SB44,697,10 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the state treasurer secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

SB44, s. 1608 Section 1608. Chapter 73 (title) of the statutes is amended to read:

SB44,697,15 CHAPTER 73 office of the commissioner of TAX APPEALS COMMISSION AND DEPARTMENT OF REVENUE

SB44, s. 1609 Section 1609. 73.01 (title) of the statutes is amended to read:

SB44,697,17 73.01 (title) Tax Office of the commissioner of tax appeals commission .

SB44, s. 1610 Section 1610. 73.01 (1) (a) of the statutes is repealed.

SB44, s. 1611 Section 1611. 73.01 (1) (bm) of the statutes is created to read:

SB44,697,22 73.01 (1) (bm) "Tax appeals commissioner" means the commissioner of the office of the commissioner of tax appeals, as appointed under ss. 15.06 (1) (bm) and 15.105 (1m).

SB44, s. 1612 Section 1612. 73.01 (2) of the statutes is amended to read:

SB44,698,3 73.01 (2) Employees. The chairperson of the commission tax appeals commissioner may appoint, under the classified service, such employees for the commission office of the commissioner of tax appeals as are necessary.

SB44, s. 1613 Section 1613. 73.01 (3) of the statutes is amended to read:

SB44,698,11 73.01 (3) Hearings and reports. (a) The time and place of meetings and hearings of the commission office of the commissioner of tax appeals shall be designated by the chairperson tax appeals commissioner. Rooms for hearings outside the city of Madison shall be provided under s. 73.07. All hearings held in Milwaukee shall be held in the southeast district office of the department of natural resources. The commission office of the commissioner of tax appeals shall maintain permanent hearing rooms in Madison.