SB218,14,234 (c) If within 3 years from either the date of the order under par. (b) or the date
5of the final payment according to a payment schedule as determined under par. (b),
6whichever is later, the department ascertains that the taxpayer has an income or
7owns property sufficient to enable the taxpayer to pay the unpaid portion of the
8principal amount of the taxes due, including the costs, penalties, and interest
9recorded under par. (b), the department shall reopen the order under par. (b) and
10order the taxpayer to pay in full the unpaid portion of the principal amount of the
11taxes due, including the costs, penalties, and interest recorded under par. (b). Before
12the entry of the order for payment, the department shall send a written notice to the
13taxpayer, by certified mail, advising the taxpayer of the department's intention to
14reopen the order under par. (b) and fixing a time and place for the appearance of the
15taxpayer, if the taxpayer desires a hearing. If the department determines that the
16taxpayer is able to pay the unpaid portion of the principal amount of the taxes due,
17including the costs, penalties, and interest recorded under par. (b), the department
18shall enter the order for payment in full. The unpaid portion of the principal amount
19of the taxes due, including the costs, penalties, and interest recorded under par. (b),
20shall be due and payable immediately upon entry of the order for payment in full and
21shall thereafter be subject to the interest under s. 71.82 (2), as that subsection
22applies to delinquent income and franchise taxes under s. 71.82, and to the
23delinquent account fee under s. 73.03 (33m).
SB218, s. 26 24Section 26. 77.59 (4) (c) of the statutes is renumbered 77.59 (5m) and amended
25to read:
SB218,15,18
177.59 (5m) A seller who receives a refund under par. (a) or (b) of taxes that the
2seller has collected from buyers, who collects amounts as taxes erroneously from
3buyers, or who is entitled to a refund that is offset under sub. (5),
shall return submit
4the taxes and related interest to the buyers from whom the taxes were collected. The,
5or to the department if the seller cannot locate the buyers, within 90 days after the
6date of the refund, after the date of the offset, or after discovering that the seller has
7collected taxes erroneously from the buyers. If the seller does not submit the taxes
8and related interest to the department or the buyers within that period, the
seller
9shall return submit to the department any part of a refund or taxes that the seller
10does not return submit to a buyer or to the department along with a penalty of 25%
11of the amount not returned or submitted or, in the case of fraud, a penalty equal to
12the amount not returned in the case of fraud submitted. A person who collects
13amounts as taxes erroneously from buyers for a real property construction activity
14or nontaxable service may reduce the taxes and interest that he or she is required
15to submit to the buyer or to the department under this subsection for that activity
16or service by the amount of tax and interest subsequently due and paid on the sale
17of or the storage, use, or other consumption of tangible personal property that is used
18by the person in that activity or service and transferred to the buyer
.
SB218, s. 27 19Section 27. 77.59 (5) of the statutes is amended to read:
SB218,16,320 77.59 (5) The department may offset the amount of any refund for a period,
21together with interest on the refund, against deficiencies for another period, and
22against penalties and interest on the deficiencies, or against any amount of whatever
23kind, due and owing on the books of the department from the person claiming who
24is entitled to
the refund. If the refund is to be paid to a buyer, the department may
25also set off amounts in the manner in which it sets off income tax and franchise tax

1refunds under s. 71.93 and may set off amounts for child support or maintenance or
2both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3),
3(6) and (7).
SB218, s. 28 4Section 28. 77.61 (14) of the statutes is amended to read:
SB218,16,155 77.61 (14) Documents and payments required or permitted under this
6subchapter that are mailed are timely furnished, filed or made if they are mailed in
7a properly addressed envelope with the postage duly prepaid, if the envelope is
8postmarked, or marked or recorded electronically as provided under section 7502 (f)
9(2) (c) of the Internal Revenue Code,
before midnight of the due date and if the
10document or payment is received by the department, or at the destination that the
11department prescribes, within 5 days after the prescribed date. Documents and
12payments that are not mailed are timely if they are received on or before the due date
13by the department or at the destination that the department designates. For
14purposes of this subsection, "mailed" includes delivery by a delivery service
15designated under section 7502 (f) of the Internal Revenue Code.
SB218, s. 29 16Section 29. 78.22 (4) of the statutes is amended to read:
SB218,17,217 78.22 (4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
18tax return when due shall pay a late filing fee of $10. A return that is mailed is filed
19in time if it is mailed in a properly addressed envelope with 1st class postage duly
20prepaid and the envelope is officially postmarked, or marked or recorded
21electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code,

22on the date due and the return is actually received by the department or at the
23destination that the department prescribes within 5 days of the due date. A return
24that is not mailed is timely if it is received on or before the due date by the department
25or at the destination that the department prescribes. For purposes of this subsection,

1"mailed" includes delivery by a delivery service designated under section 7502 (f) of
2the Internal Revenue Code.
SB218, s. 30 3Section 30. 78.39 (5d) of the statutes is created to read:
SB218,17,44 78.39 (5d) "Pay" has the meaning given in s. 78.005 (13b).
SB218, s. 31 5Section 31. 78.39 (5m) of the statutes is created to read:
SB218,17,66 78.39 (5m) "Sign" has the meaning given in s. 78.005 (13r).
SB218, s. 32 7Section 32. 110.20 (8) (e) of the statutes is amended to read:
SB218,17,138 110.20 (8) (e) The contractor shall collect, maintain and report data as the
9department requires. The department shall reserve the right to enter and inspect
10test station premises, equipment and records at all reasonable times in the discharge
11of its administrative duties. The department of revenue shall audit the records of
12the contractor annually and shall provide for the publication of the results of audits
13conducted under this paragraph in the official state newspaper.
SB218, s. 33 14Section 33. 139.03 (2x) (d) of the statutes is amended to read:
SB218,17,2515 139.03 (2x) (d) Late filing fee. Any person who fails to file a floor tax return
16when due shall pay a late filing fee of $10. A return that is mailed shall be considered
17filed in time if it is mailed in a properly addressed envelope with 1st class postage
18duly prepaid, if the envelope is officially postmarked, or marked or recorded
19electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code,

20on the date due and if the return is actually received by the department or at the
21destination that the department prescribes within 5 days of the due date. A return
22that is not mailed is timely if it is received on or before the due date by the department
23or at the destination that the department prescribes. For purposes of this paragraph,
24"mailed" includes delivery by a delivery service designated under section 7502 (f) of
25the Internal Revenue Code.
SB218, s. 34
1Section 34. 139.05 (2a) of the statutes is amended to read:
SB218,18,132 139.05 (2a) The payments and returns under subs. (1) and (2) that are mailed
3are furnished, filed or made on time, and payments therein referred to are timely, if
4mailed in a properly addressed envelope, with first class postage duly prepaid, which
5envelope is officially postmarked, or marked or recorded electronically as provided
6under section 7502 (f) (2) (c) of the Internal Revenue Code,
before midnight on the
7date prescribed for such furnishing, filing or making of such payment, provided such
8statement, return or payment is actually received by the secretary of revenue or at
9the destination that the department prescribes within 5 days of the prescribed date.
10Payments and returns that are not mailed are timely if they are received on or before
11the due date by the department or at the destination that the department prescribes.
12For purposes of this subsection, "mailed" includes delivery by a delivery service
13designated under section 7502 (f) of the Internal Revenue Code.
SB218, s. 35 14Section 35. 139.315 (4) of the statutes is amended to read:
SB218,18,2415 139.315 (4) Late filing fee. Any person who fails to file a cigarette inventory
16tax return when due shall pay a late filing fee of $10. A return that is mailed is timely
17if it is mailed in a properly addressed envelope with 1st class postage prepaid, if the
18envelope is postmarked, or marked or recorded electronically as provided under
19section 7502 (f) (2) (c) of the Internal Revenue Code,
on the due date and if the return
20is actually received by the department or at the destination that the department
21prescribes within 5 days of the due date. A return that is not mailed is timely if it
22is received on or before the due date by the department or at the destination that the
23department prescribes. For purposes of this subsection, "mailed" includes delivery
24by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
SB218, s. 36 25Section 36. 139.38 (5) of the statutes is amended to read:
SB218,19,11
1139.38 (5) If any permittee fails to file a report when due the permittee shall
2be required to pay a late filing fee of $10. A report that is mailed is filed in time if
3it is mailed in a properly addressed envelope with first class postage duly prepaid,
4which envelope is officially postmarked, or marked or recorded electronically as
5provided under section 7502 (f) (2) (c) of the Internal Revenue Code,
on the date due,
6and if the report is actually received by the secretary or at the destination that the
7department prescribes within 5 days of the due date. A report that is not mailed is
8timely if it is received on or before the due date by the secretary or at the destination
9that the department prescribes. For purposes of this subsection, "mailed" includes
10delivery by a delivery service designated under section 7502 (f) of the Internal
11Revenue Code.
SB218, s. 37 12Section 37. 139.75 (9m) of the statutes is created to read:
SB218,19,1313 139.75 (9m) "Sign" has the meaning given in s. 139.01 (9m).
SB218, s. 38 14Section 38. 560.205 (3) (d) of the statutes is amended to read:
SB218,19,2415 560.205 (3) (d) Rules. The department of commerce, in consultation with the
16department of revenue, shall promulgate rules to administer this section. The rules
17shall further define "bona fide angel investment" for purposes of s. 71.07 (5d) (a) 1.
18The rules shall limit the aggregate amount of tax credits under s. 71.07 (5d) that may
19be claimed for investments in businesses certified under sub. (1) at $3,000,000 per
20taxable year for taxable years beginning after December 31, 2004. The rules shall
21also limit the aggregate amount of the tax credits under ss. 71.07 (5b), 71.28 (5b), and
2271.47 (5b) that may be claimed for investments paid to fund managers certified under
23sub. (2) at $3,500,000 per taxable year for taxable years beginning after December
2431, 2004.
SB218, s. 39 25Section 39. Initial applicability.
SB218,20,2
1(1) Notice of Appeal. The treatment of sections 70.07 (6) and 70.075 (6) of the
2statutes first applies to the property tax assessments as of January 1, 2005.
SB218,20,43 (2) Investment credits. The treatment of sections 71.07 (5d) (c) 3. and 560.205
4(3) (d) of the statutes first applies to taxable years beginning on January 1, 2005.
SB218,20,95 (3) Refunds and taxes collected erroneously. The treatment of sections 50.14
6(4), 73.01 (4) (a), and 77.59 (4) (c) and (5) of the statutes first applies to notices of
7refunds or notices of amounts due dated, offsets taken, and the discovery of amounts
8collected erroneously as taxes on the effective date of this subsection even if the
9notices, offsets, and amounts relate to sales that occurred after August 31, 1994.
SB218,20,1210 (4) Married persons' tax liability. The treatment of section 71.10 (6) (a) and
11(b) and (6m) (a) of the statutes first applies to tax liability that arises on the effective
12date of this subsection or that remains unpaid on the effective date of this subsection.
SB218,20,1413 (5) Reconciliation reports. The treatment of section 71.65 (5) (a) 1. of the
14statutes first applies to reconciliation reports that are due on January 31, 2006.
SB218,20,2015 (6) Income tax filing deadlines for electronic returns. The treatment of
16section 71.03 (6) (a) and (8) (b) of the statutes takes effect only if the secretary of
17revenue issues a written certification to the governor that the federal government
18has extended the income tax filing deadline for electronically filed individual income
19tax returns in a way that is similar to the changes made by Sections 5 and 7 of this
20act.
SB218,20,2221 (7) Appeal of redetermination. The treatment of section 71.88 (2) (b) of the
22statutes first applies to appeals filed on the effective date of this subsection.
SB218,20,2323 (End)
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