SB1,669,117 49.22 (2m) (c) 3. Any other action taken in good faith to comply with this section
8or a subpoena described in par. (bc) or to comply with a request for information or
9access to records from the department or a county child support agency under s. 59.53
10(5) in the administration of this section, ss. 49.145, 49.19, 49.46 and, 49.47, and
1149.471
and programs carrying out the purposes of 7 USC 2011 to 2029.
SB1, s. 1470 12Section 1470 . 49.22 (6) of the statutes is amended to read:
SB1,669,2113 49.22 (6) The department shall establish, pursuant to federal and state laws,
14rules and regulations, a uniform system of fees for services provided under this
15section to individuals not receiving aid under s. 46.261 48.645, 49.19, or 49.47;
16benefits under s. 49.148, 49.155, or 49.79; foster care maintenance payments under
1742 USC 670 to 679a; or kinship care payments under s. 48.57 (3m) or long-term
18kinship care payments under s. 48.57 (3n). The system of fees may take into account
19an individual's ability to pay. Any fee paid and collected under this subsection may
20be retained by the county providing the service except for the fee specified in 42 USC
21653
(e) (2) for federal parent locator services.
SB1, s. 1471 22Section 1471 . 49.22 (6) of the statutes, as affected by 2007 Wisconsin Act ....
23(this act), is amended to read:
SB1,670,724 49.22 (6) The department shall establish, pursuant to federal and state laws,
25rules and regulations, a uniform system of fees for services provided under this

1section to individuals not receiving aid under s. 48.645, 49.19 or, 49.47, or 49.471;
2benefits under s. 49.148, 49.155, or 49.79; foster care maintenance payments under
342 USC 670 to 679a; or kinship care payments under s. 48.57 (3m) or long-term
4kinship care payments under s. 48.57 (3n). The system of fees may take into account
5an individual's ability to pay. Any fee paid and collected under this subsection may
6be retained by the county providing the service except for the fee specified in 42 USC
7653
(e) (2) for federal parent locator services.
SB1, s. 1472 8Section 1472. 49.22 (7) of the statutes is amended to read:
SB1,670,229 49.22 (7) The department may represent the state in any action to establish
10paternity or to establish or enforce a support or maintenance obligation. The
11department may delegate its authority to represent the state in any action to
12establish paternity or to establish or enforce a support or maintenance obligation
13under this section to an attorney responsible for support enforcement under s. 59.53
14(6) (a) pursuant to a contract entered into under s. 59.53 (5). The department shall
15ensure that any such contract is for an amount reasonable and necessary to assure
16quality service. The department may, by such a contract, authorize a county to
17contract with any attorney, collection agency or other person to collect unpaid child
18support or maintenance. If a county fails to fully implement the programs under s.
1959.53 (5), the department may implement them and may contract with any
20appropriate person to obtain necessary services. The department shall establish a
21formula for disbursing funds appropriated under s. 20.445 (3) 20.437 (2) (md) to carry
22out a contract under this subsection.
SB1, s. 1473 23Section 1473. 49.24 (1) of the statutes is amended to read:
SB1,671,524 49.24 (1) From the appropriation under s. 20.445 (3) (k) (b), the department
25shall provide child support incentive payments to counties. Total payments In fiscal

1year 2007-08, amounts allocated by the department under this subsection may not
2exceed $2,750,000, plus any amounts not obligated in the prior fiscal year. Beginning
3with fiscal year 2008-09, amounts allocated
under this subsection may not exceed
4$5,690,000 $5,500,000 per fiscal year, plus any amounts not obligated in the prior
5fiscal year
.
SB1, s. 1474 6Section 1474 . 49.24 (1) of the statutes, as affected by 2007 Wisconsin Act ....
7(this act), section 1473, is amended to read:
SB1,671,138 49.24 (1) From the appropriation under s. 20.445 (3) 20.437 (2) (b), the
9department shall provide child support incentive payments to counties. In fiscal
10year 2007-08, amounts allocated by the department under this subsection may not
11exceed $2,750,000, plus any amounts not obligated in the prior fiscal year. Beginning
12with fiscal year 2008-09, amounts allocated under this subsection may not exceed
13$5,500,000 per fiscal year, plus any amounts not obligated in the prior fiscal year.
SB1, s. 1474d 14Section 1474d. 49.24 (1) of the statutes, as affected by 2007 Wisconsin Act ....
15(this act), section 1473, is amended to read:
SB1,671,2216 49.24 (1) From the appropriation under s. 20.445 (3) (b) (k), the department
17shall provide child support incentive payments to counties. In fiscal year 2007-08,
18amounts allocated by the department
Total payments under this subsection may not
19exceed $2,750,000, plus any amounts not obligated in the prior fiscal year. Beginning
20with fiscal year 2008-09, amounts allocated under this subsection may not exceed
21$5,500,000
$5,690,000 per fiscal year, plus any amounts not obligated in the prior
22fiscal
year.
SB1, s. 1475 23Section 1475. 49.24 (2) (b) (intro.) of the statutes is amended to read:
SB1,672,3
149.24 (2) (b) (intro.) Subject to the incentive payments limit specified in par.
2(a), the department shall distribute to counties, in accordance with the formula
3established under par. (a), all of the following:
SB1, s. 1475d 4Section 1475d. 49.24 (2) (b) (intro.) of the statutes, as affected by 2007
5Wisconsin Act .... (this act), is amended to read:
SB1,672,86 49.24 (2) (b) (intro.) Subject to the incentive payments limit specified in par.
7(a), the department shall distribute to counties, in accordance with the formula
8established under par. (a), all of the following:
SB1, s. 1476 9Section 1476. 49.24 (2) (d) of the statutes is repealed.
SB1, s. 1476d 10Section 1476d. 49.24 (2) (dm) of the statutes is created to read:
SB1,672,1411 49.24 (2) (dm) If the amount of federal child support incentive payments
12awarded to the state for a federal fiscal year is less than $12,340,000, the total of
13payments distributed to counties under par. (b) and sub. (1) for that federal fiscal
14year may not exceed $12,340,000.
SB1, s. 1476g 15Section 1476g. 49.24 (4) of the statutes is created to read:
SB1,672,1916 49.24 (4) If federal legislation reinstates the matching of federal funds for
17federal child support incentive payments, the department shall provide a notice in
18the Wisconsin Administrative Register that states the effective date of that federal
19legislation.
SB1, s. 1477 20Section 1477. 49.26 (1) (d) of the statutes is amended to read:
SB1,673,421 49.26 (1) (d) A county department or Wisconsin works Works agency that
22provides services under this subsection directly shall develop a plan, in coordination
23with the school districts located in whole or in part in the county, describing the
24assistance that the county department or Wisconsin works Works agency and school
25districts will provide to individuals receiving services under this subsection, the

1number of individuals that will be served and the estimated cost of the services. The
2county department or Wisconsin works Works agency shall submit the plan to the
3department of workforce development and the department of public instruction by
4January 15, annually.
SB1, s. 1478 5Section 1478. 49.26 (1) (g) (intro.) of the statutes is amended to read:
SB1,673,96 49.26 (1) (g) (intro.) An individual who is a dependent child in a Wisconsin
7works Works group that includes a participant under s. 49.147 (3), (3m), (4), or (5)
8or who is a recipient of aid under s. 49.19 is subject to the school attendance
9requirement under par. (ge) if all of the following apply:
SB1, s. 1479 10Section 1479. 49.26 (1) (h) 1s. b. of the statutes is amended to read:
SB1,673,1411 49.26 (1) (h) 1s. b. An individual who is a dependent child in a Wisconsin works
12Works group that includes a participant under s. 49.147 (3), (3m), (4), or (5) and who
13fails to meet the school attendance requirement under par. (ge) is subject to a
14monthly sanction.
SB1, s. 1480 15Section 1480. 49.27 of the statutes is created to read:
SB1,673,16 1649.27 Legal actions. The department may sue and be sued.
SB1, s. 1481 17Section 1481. 49.273 of the statutes is created to read:
SB1,673,23 1849.273 Research, investigations. The secretary shall plan for and establish
19within the department a program of research designed to determine the
20effectiveness of the treatment, curative, and rehabilitative programs of the various
21divisions of the department. The secretary may inquire into any matter affecting
22children and families, hold hearings, subpoena witnesses and make
23recommendations on those matters to the appropriate public or private agencies.
SB1, s. 1482 24Section 1482. 49.275 of the statutes is amended to read:
SB1,674,5
149.275 Cooperation with federal government. The department may
2cooperate with the federal government in carrying out federal acts concerning public
3assistance under this subchapter and child welfare under ch. 48 and in other matters
4of mutual concern under this subchapter pertaining to public welfare and under ch.
548 pertaining to child welfare
.
SB1, s. 1483 6Section 1483. 49.32 (1) (a) of the statutes is amended to read:
SB1,674,177 49.32 (1) (a) The Except as provided in s. 49.345 (14) (b) and (c), the department
8shall establish a uniform system of fees for services provided or purchased under this
9subchapter and ch. 48 by the department, or a county department under s. 46.215,
1046.22, or 46.23, except as provided in s. 49.22 (6) and except where when, as
11determined by the department, a fee is administratively unfeasible or would
12significantly prevent accomplishing the purpose of the service. A county department
13under s. 46.215, 46.22 or 46.23 shall apply the fees which that it collects under this
14program to cover the cost of such those services. The department shall report to the
15joint committee on finance no later than March 1 of each year on the number of
16children placed for adoption by the department during the previous year and the
17costs to the state for services relating to such adoptions.
SB1, s. 1484 18Section 1484. 49.32 (1) (am) of the statutes is created to read:
SB1,674,2119 49.32 (1) (am) Paragraph (a) does not prevent the department from charging
20and collecting the cost of adoptive placement investigations and child care as
21authorized under s. 48.837 (7).
SB1, s. 1485 22Section 1485. 49.32 (1) (b) of the statutes is amended to read:
SB1,675,523 49.32 (1) (b) Any Except as provided in s. 49.345 (14) (b) and (c), any person
24receiving services provided or purchased under par. (a) or the spouse of the person
25and, in the case of a minor, the parents of the person, and, in the case of a foreign child

1described in s. 48.839 (1) who became dependent on public funds for his or her
2primary support before an order granting his or her adoption, the resident of this
3state appointed guardian of the child by a foreign court who brought the child into
4this state for the purpose of adoption, shall be liable for the services in the amount
5of the fee established under par. (a).
SB1, s. 1486 6Section 1486. 49.32 (1) (c) of the statutes is amended to read:
SB1,675,127 49.32 (1) (c) The department shall make collections from the person who in the
8opinion of the department is best able to pay, giving due regard to the present needs
9of the person or of his or her lawful dependents. The department may bring an action
10in the name of the department to enforce the liability established under par. (b). This
11paragraph does not apply to the recovery of fees for the care and services specified
12under s. 49.345.
SB1, s. 1487 13Section 1487. 49.32 (2) (d) of the statutes is created to read:
SB1,675,1514 49.32 (2) (d) The department shall disburse from state or federal funds or both
15the entire amount and charge the county for its share under s. 48.569.
SB1, s. 1488 16Section 1488. 49.32 (9) (a) of the statutes is amended to read:
SB1,676,217 49.32 (9) (a) Each county department under s. 46.215, 46.22, or 46.23
18administering aid to families with dependent children shall maintain a monthly
19report at its office showing the names of all persons receiving aid to families with
20dependent children together with the amount paid during the preceding month.
21Each Wisconsin works Works agency administering Wisconsin works Works under
22ss. 49.141 to 49.161 shall maintain a monthly report at its office showing the names
23of all persons receiving benefits under s. 49.148 together with the amount paid
24during the preceding month. Nothing in this paragraph shall be construed to
25authorize or require the disclosure in the report of any information (names, amounts

1of aid or otherwise) pertaining to adoptions, or aid furnished for the care of children
2in foster homes or treatment foster homes under s. 46.261 48.645 or 49.19 (10).
SB1, s. 1489 3Section 1489. 49.32 (11) of the statutes is renumbered 103.005 (21) and
4amended to read:
SB1,676,115 103.005 (21) Community action agencies. The department shall distribute all
6of the funds under s. 20.445 (3) (1) (cr) to community action agencies and
7organizations, including any of the 11 federally recognized tribal governing bodies
8in this state and limited-purpose agencies, in proportion to the share of funds
9actually allocated to these entities under 42 USC 1315 and from other federal and
10private foundation sources that provide funds for job creation and development for
11individuals with low incomes.
SB1, s. 1490 12Section 1490. 49.32 (11m) of the statutes is created to read:
SB1,676,1613 49.32 (11m) Consolidation of allocated tribal funds. The department may
14consolidate funds appropriated under s. 20.437 that are authorized or required to be
15allocated to federally recognized American Indian tribes or bands into a single
16distribution for each tribe or band in each fiscal year.
SB1, s. 1491 17Section 1491. 49.32 (12) of the statutes is amended to read:
SB1,676,2018 49.32 (12) Administrative hearings and appeals. Any hearing under s. 227.42
19granted by the department under this subchapter or ch. 48 may be conducted before
20the division of hearings and appeals in the department of administration.
SB1, s. 1492 21Section 1492. 49.325 (1) (a) of the statutes is amended to read:
SB1,676,2422 49.325 (1) (a) Each county department under s. 46.215, 46.22, or 46.23 shall
23submit its final budget for services directly provided or purchased under this
24subchapter or ch. 48 to the department by December 31 annually.
SB1, s. 1493 25Section 1493. 49.325 (2) of the statutes is amended to read:
SB1,677,5
149.325 (2) Assessment of needs. Before developing and submitting a proposed
2budget for services directly provided or purchased under this subchapter or ch. 48
3to the county executive or county administrator or the county board, the county
4departments listed in sub. (1) shall assess needs and inventory resources and
5services, using an open public participation process.
SB1, s. 1494 6Section 1494. 49.325 (2g) (a) of the statutes is amended to read:
SB1,677,217 49.325 (2g) (a) The department shall annually submit to the county board of
8supervisors in a county with a single-county department or the county boards of
9supervisors in counties with a multicounty department a proposed written contract
10containing the allocation of funds for services directly provided or purchased under
11this subchapter or ch. 48 and such administrative requirements as necessary. The
12contract as approved may contain conditions of participation consistent with federal
13and state law. The contract may also include provisions necessary to ensure uniform
14cost accounting of services. Any changes to the proposed contract shall be mutually
15agreed upon. The county board of supervisors in a county with a single-county
16department or the county boards of supervisors in counties with a multicounty
17department shall approve the contract before January 1 of the year in which it takes
18effect unless the department grants an extension. The county board of supervisors
19in a county with a single-county department or the county boards of supervisors in
20counties with a multicounty department may designate an agent to approve addenda
21to any contract after the contract has been approved.
SB1, s. 1495 22Section 1495. 49.325 (2g) (c) of the statutes is amended to read:
SB1,678,223 49.325 (2g) (c) The joint committee on finance may require the department to
24submit contracts between county departments under ss. 46.215, 46.22 , and 46.23

1and providers of services under this subchapter or ch. 48 to the committee for review
2and approval.
SB1, s. 1496 3Section 1496. 49.325 (2r) (a) 1. of the statutes is amended to read:
SB1,678,74 49.325 (2r) (a) 1. For services under this subchapter which or ch. 48 that
5duplicate or are inconsistent with services being provided or purchased by the
6department or other county departments receiving grants-in-aid or reimbursement
7from the department.
SB1, s. 1497 8Section 1497. 49.325 (2r) (a) 2. of the statutes is amended to read:
SB1,678,149 49.325 (2r) (a) 2. Inconsistent with state or federal statutes, rules, or
10regulations, in which case the department may also arrange for provision of services
11under this subchapter or ch. 48 by an alternate agency. The department may not
12arrange for provision of services by an alternate agency unless the joint committee
13on finance or a review body designated by the committee reviews and approves the
14department's determination.
SB1, s. 1498 15Section 1498. 49.325 (3) (a) of the statutes is amended to read:
SB1,679,1116 49.325 (3) (a) Citizen advisory committee. Except as provided in par. (b), the
17county board of supervisors of each county or the county boards of supervisors of 2
18or more counties jointly shall establish a citizen advisory committee to the county
19departments under ss. 46.215, 46.22 and 46.23. The citizen advisory committee shall
20advise in the formulation of the budget under sub. (1). Membership on the committee
21shall be determined by the county board of supervisors in a county with a
22single-county committee or by the county boards of supervisors in counties with a
23multicounty committee and shall include representatives of those persons receiving
24services, providers of services and citizens. A majority of the members of the
25committee shall be citizens and consumers of services. At least one member of the

1committee shall be chosen from the governing or administrative board of the
2community action agency serving the county or counties under s. 49.265, if any.
The
3committee's membership may not consist of more than 25% county supervisors, nor
4of more than 20% services providers. The chairperson of the committee shall be
5appointed by the county board of supervisors establishing it. In the case of a
6multicounty committee, the chairperson shall be nominated by the committee and
7approved by the county boards of supervisors establishing it. The county board of
8supervisors in a county with a single-county committee or the county boards of
9supervisors in counties with a multicounty committee may designate an agent to
10determine the membership of the committee and to appoint the committee
11chairperson or approve the nominee.
SB1, s. 1499 12Section 1499. 49.34 (1) of the statutes is amended to read:
SB1,679,2213 49.34 (1) All services under this subchapter and ch. 48 purchased by the
14department or by a county department under s. 46.215, 46.22, or 46.23 shall be
15authorized and contracted for under the standards established under this section.
16The department may require the county departments to submit the contracts to the
17department for review and approval. For purchases of $10,000 or less the
18requirement for a written contract may be waived by the department. No contract
19is required for care provided by foster homes or treatment foster homes that are
20required to be licensed under s. 48.62.
When the department directly contracts for
21services, it shall follow the procedures in this section in addition to meeting
22purchasing requirements established in s. 16.75.
SB1, s. 1500 23Section 1500. 49.34 (2) of the statutes is amended to read:
SB1,680,424 49.34 (2) All services purchased under this subchapter and ch. 48 shall meet
25standards established by the department and other requirements specified by the

1purchaser in the contract. Based on these standards the department shall establish
2standards for cost accounting and management information systems that shall
3monitor the utilization of the services, and document the specific services in meeting
4the service plan for the client and the objective of the service.
SB1, s. 1501 5Section 1501. 49.34 (4) (a) of the statutes is amended to read:
SB1,680,166 49.34 (4) (a) Except as provided in this subsection, maintain a uniform double
7entry accounting system and a management information system which are
8compatible with cost accounting and control systems prescribed by the department.
9The department shall establish a simplified double-entry bookkeeping system for
10use by family-operated group homes. Each purchaser shall determine whether a
11family-operated group home from which it purchases services shall use the
12double-entry accounting system or the simplified system and shall include this
13determination in the purchase of service contract. In this paragraph,
14"family-operated group home" means a group home licensed under s. 48.66 (1) (a) for
15which the licensee is one or more individuals who operate not more than one group
16home.
SB1, s. 1502 17Section 1502. 49.34 (4) (c) of the statutes is amended to read:
SB1,680,2318 49.34 (4) (c) Unless waived by the department, biennially, or annually if
19required under federal law, provide the purchaser with a certified financial and
20compliance audit report if the care and services purchased exceed $25,000. The audit
21shall follow standards that the department prescribes. A purchaser may waive the
22requirements of this paragraph for any family-operated group home, as defined in
23par. (a), from which it purchases services.
SB1, s. 1503 24Section 1503. 49.34 (5m) (a) 1. of the statutes is amended to read:
SB1,681,6
149.34 (5m) (a) 1. "Provider" means a nonstock corporation organized under ch.
2181 that is a nonprofit corporation, as defined in s. 181.0103 (17), and that contracts
3under this section to provide client services on the basis of a unit rate per client
4service or a county department under s. 46.215, 46.22, 46.23, 51.42, or 51.437 that
5contracts under this section to provide client services on the basis of a unit rate per
6client service
.
SB1, s. 1504 7Section 1504. 49.34 (5m) (b) 1. of the statutes is amended to read:
SB1,681,168 49.34 (5m) (b) 1. Subject to subds. 2. and 3. and par. (em), if revenue under a
9contract for the provision of a rate-based service exceeds allowable costs incurred in
10the contract period, the provider may retain from the surplus generated by that
11rate-based service up to 5% of the contract amount. A provider that retains a surplus
12under this subdivision shall use that retained surplus to cover a deficit between
13revenue and allowable costs incurred in any preceding or future contract period for
14the same rate-based service that generated the surplus or to address the
15programmatic needs of clients served by the same rate-based service that generated
16the surplus.
SB1, s. 1505 17Section 1505. 49.34 (5m) (b) 2. of the statutes is amended to read:
SB1,682,418 49.34 (5m) (b) 2. Subject to subd. 3. and par. (em), a provider may accumulate
19funds from more than one contract period under this paragraph, except that, if at the
20end of a contract period the amount accumulated from all contract periods for a
21rate-based service exceeds 10% of the amount of all current contracts for that
22rate-based service, the provider shall, at the request of a purchaser, return to that
23purchaser the purchaser's proportional share of that excess and use any of that
24excess that is not returned to a purchaser to reduce the provider's unit rate per client
25for that rate-based service in the next contract period. If a provider has held for 4

1consecutive contract periods an accumulated reserve for a rate-based service that
2is equal to or exceeds 10% of the amount of all current contracts for that rate-based
3service, the provider shall apply 50% of that accumulated amount to reducing its unit
4rate per client for that rate-based service in the next contract period.
SB1, s. 1506 5Section 1506. 49.34 (5m) (em) of the statutes is created to read:
SB1,682,126 49.34 (5m) (em) Notwithstanding par. (b) 1. and 2., a county department under
7s. 46.215, 51.42, or 51.437 providing client services in a county having a population
8of 500,000 or more or a nonstock, nonprofit corporation providing client services in
9such a county may not retain a surplus under par. (b) 1. or accumulate funds under
10par. (b) 2. from revenues that are used to meet the maintenance-of-effort
11requirement under the federal temporary assistance for needy families program
12under 42 USC 601 to 619.
SB1, s. 1507 13Section 1507. 49.345 of the statutes is created to read:
SB1,682,19 1449.345 Cost of care and maintenance; liability; collection and
15deportation counsel; collections; court actions; recovery.
(1) Liability and
16the collection and enforcement of such liability for the care, maintenance, services,
17and supplies specified in this section are governed exclusively by this section, except
18in cases of child support ordered by a court under s. 48.355 (2) (b) 4., 48.357 (5m) (a),
19or 48.363 (2) or ch. 767.
SB1,683,14 20(2) Except as provided in sub. (14) (b) and (c), any person, including but not
21limited to a person placed under s. 48.345 (3) or 48.357 (1) or (2m), receiving care,
22maintenance, services, and supplies provided by any institution in this state, in
23which the state is chargeable with all or part of the person's care, maintenance,
24services, and supplies, and the person's property and estate, including the
25homestead, and the spouse of the person, and the spouse's property and estate,

1including the homestead, and, in the case of a minor child, the parents of the person,
2and their property and estates, including their homestead, and, in the case of a
3foreign child described in s. 48.839 (1) who became dependent on public funds for his
4or her primary support before an order granting his or her adoption, the resident of
5this state appointed guardian of the child by a foreign court who brought the child
6into this state for the purpose of adoption, and his or her property and estate,
7including his or her homestead, shall be liable for the cost of the care, maintenance,
8services, and supplies in accordance with the fee schedule established by the
9department under s. 49.32 (1). If a spouse, widow, or minor, or an incapacitated
10person may be lawfully dependent upon the property for his or her support, the court
11shall release all or such part of the property and estate from the charges that may
12be necessary to provide for the person. The department shall make every reasonable
13effort to notify the liable persons as soon as possible after the beginning of the
14maintenance, but the notice or the receipt thereof is not a condition of liability.
SB1,683,20 15(3) After investigation of the liable persons' ability to pay, the department shall
16make collection from the person who in the opinion of the department under all of
17the circumstances is best able to pay, giving due regard to relationship and the
18present needs of the person or of the lawful dependents. However, the liability of
19relatives for maintenance shall be in the following order: first, the spouse of the
20person; then, in the case of a minor, the parent or parents.
SB1,684,2 21(4) (a) If a person liable under sub. (2) fails to make payment or enter into or
22comply with an agreement for payment, the department may bring an action to
23enforce the liability or may issue an order to compel payment of the liability. Any
24person aggrieved by an order issued by the department under this paragraph may

1appeal the order as a contested case under ch. 227 by filing with the department a
2request for a hearing within 30 days after the date of the order.
SB1,684,73 (b) If judgment is rendered in an action brought under par. (a) for any balance
4that is 90 or more days past due, interest at the rate of 12 percent per year shall be
5computed by the clerk and added to the liable person's costs. That interest shall
6begin on the date on which payment was due and shall end on the day before the date
7of any interest that is computed under s. 814.04 (4).
SB1,684,118 (c) If the department issues an order to compel payment under par. (a), interest
9at the rate of 12 percent per year shall be computed by the department and added
10at the time of payment to the person's liability. That interest shall begin on the date
11on which payment was due and shall end on the day before the date of final payment.
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