AB40, s. 2107 13Section 2107. 71.47 (3w) (bm) 4. of the statutes is amended to read:
AB40,869,2214 71.47 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
153., and subject to the limitations provided in this subsection and s. 238.399 or s.
16560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant
17may claim as a credit against the tax imposed under s. 71.43, up to 1 percent of the
18amount that the claimant paid in the taxable year to purchase tangible personal
19property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from
20Wisconsin vendors, as determined by the department of commerce under s. 238.399
21(5) (e) or
s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the
22credit under this subdivision and subd. 3. for the same expenditures.
AB40, s. 2108 23Section 2108. 71.47 (3w) (c) 3. of the statutes is amended to read:
AB40,870,3
171.47 (3w) (c) 3. No credit may be allowed under this subsection unless the
2claimant includes with the claimant's return a copy of the claimant's certification for
3tax benefits under s. 238.399 (5) or (5m) or s. 560.799 (5) or (5m), 2009 stats.
AB40, s. 2109 4Section 2109. 71.47 (3w) (d) of the statutes is amended to read:
AB40,870,95 71.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
6credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
7include with their returns a copy of their certification for tax benefits, and a copy of
8the verification of their expenses, from the department of commerce or the Wisconsin
9Economic Development Corporation
.
AB40, s. 2110 10Section 2110. 71.47 (4) (am) of the statutes is amended to read:
AB40,871,1511 71.47 (4) (am) Development zone additional research credit. In addition to the
12credit under par. (ad), any corporation may credit against taxes otherwise due under
13this chapter an amount equal to 5 percent of the amount obtained by subtracting
14from the corporation's qualified research expenses, as defined in section 41 of the
15Internal Revenue Code, except that "qualified research expenses" include only
16expenses incurred by the claimant in a development zone under subch. II of ch. 238
17or
subch. VI of ch. 560, 2009 stats., except that a taxpayer may elect the alternative
18computation under section 41 (c) (4) of the Internal Revenue Code and that election
19applies until the department permits its revocation and except that "qualified
20research expenses" do not include compensation used in computing the credit under
21sub. (1dj) nor research expenses incurred before the claimant is certified for tax
22benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats., the corporation's base
23amount, as defined in section 41 (c) of the Internal Revenue Code, in a development
24zone, except that gross receipts used in calculating the base amount means gross
25receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1.

1and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in calculating the
2base amount include research expenses incurred before the claimant is certified for
3tax benefits under s. 238.365 (3) or s. 560.765 (3) , 2009 stats., in a development zone,
4if the claimant submits with the claimant's return a copy of the claimant's
5certification for tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats., and
6a statement from the department of commerce or the Wisconsin Economic
7Development Corporation
verifying the claimant's qualified research expenses for
8research conducted exclusively in a development zone. The rules under s. 73.03 (35)
9apply to the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they
10apply to the credit under that subsection apply to claims under this paragraph.
11Section 41 (h) of the Internal Revenue Code does not apply to the credit under this
12paragraph. No credit may be claimed under this paragraph for taxable years that
13begin on January 1, 1998, or thereafter. Credits under this paragraph for taxable
14years that begin before January 1, 1998, may be carried forward to taxable years that
15begin on January 1, 1998, or thereafter.
AB40, s. 2111 16Section 2111. 71.47 (5b) (a) 2. of the statutes is amended to read:
AB40,871,1817 71.47 (5b) (a) 2. "Fund manager" means an investment fund manager certified
18under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
AB40, s. 2112 19Section 2112. 71.47 (5b) (b) 1. of the statutes is amended to read:
AB40,871,2520 71.47 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
21to the limitations provided under this subsection and s. 238.15 or s. 560.205, 2009
22stats.
, and except as provided in subd. 2., a claimant may claim as a credit against
23the tax imposed under s. 71.43, up to the amount of those taxes, 25 percent of the
24claimant's investment paid to a fund manager that the fund manager invests in a
25business certified under s. 238.15 (1) or s. 560.205 (1), 2009 stats.
AB40, s. 2113
1Section 2113. 71.47 (5b) (b) 2. of the statutes is amended to read:
AB40,872,102 71.47 (5b) (b) 2. In the case of a partnership, limited liability company, or
3tax-option corporation, the computation of the 25 percent limitation under subd. 1.
4shall be determined at the entity level rather than the claimant level and may be
5allocated among the claimants who make investments in the manner set forth in the
6entity's organizational documents. The entity shall provide to the department of
7revenue and to the department of commerce or the Wisconsin Economic
8Development Corporation
the names and tax identification numbers of the
9claimants, the amounts of the credits allocated to the claimants, and the
10computation of the allocations.
AB40, s. 2114 11Section 2114. 71.47 (5b) (d) 3. of the statutes is amended to read:
AB40,872,1612 71.47 (5b) (d) 3. For calendar years beginning investments made after
13December 31, 2007, if an investment for which a claimant claims a credit under par.
14(b) is held by the claimant for less than 3 years, the claimant shall pay to the
15department, in the manner prescribed by the department, the amount of the credit
16that the claimant received related to the investment.
AB40, s. 2115 17Section 2115. 71.47 (5f) (a) 1. (intro.) of the statutes is amended to read:
AB40,873,318 71.47 (5f) (a) 1. (intro.) "Accredited production" means a film, video, broadcast
19advertisement, or television production, as approved by the department of commerce
20or the department of tourism, for which the aggregate salary and wages included in
21the cost of the production for the period ending 12 months after the month in which
22the principal filming or taping of the production begins exceeds $50,000. "Accredited
23production" also means an electronic game, as approved by the department of
24commerce or the department of tourism, for which the aggregate salary and wages
25included in the cost of the production for the period ending 36 months after the month

1in which the principal programming, filming, or taping of the production begins
2exceeds $100,000. "Accredited production" does not include any of the following,
3regardless of the production costs:
AB40, s. 2116 4Section 2116. 71.47 (5f) (a) 3. of the statutes is amended to read:
AB40,873,135 71.47 (5f) (a) 3. "Production expenditures" means any expenditures that are
6incurred in this state and directly used to produce an accredited production,
7including expenditures for set construction and operation, wardrobes, make-up,
8clothing accessories, photography, sound recording, sound synchronization, sound
9mixing, lighting, editing, film processing, film transferring, special effects, visual
10effects, renting or leasing facilities or equipment, renting or leasing motor vehicles,
11food, lodging, and any other similar expenditure as determined by the department
12of commerce or the department of tourism. "Production expenditures" do not include
13salary, wages, or labor-related contract payments.
AB40, s. 2117 14Section 2117. 71.47 (5f) (c) 6. of the statutes is amended to read:
AB40,873,2215 71.47 (5f) (c) 6. No credit may be allowed under this subsection unless the
16claimant files an application with the department of commerce or the department of
17tourism
, at the time and in the manner prescribed by the department of commerce
18or the department of tourism, and the department of commerce or the department
19of tourism
approves the application. The claimant shall submit a fee with the
20application in an amount equal to 2 percent of the claimant's budgeted production
21expenditures or to $5,000, whichever is less. The claimant shall submit a copy of the
22approved application with the claimant's return.
AB40, s. 2118 23Section 2118. 71.47 (5h) (c) 4. of the statutes is amended to read:
AB40,874,324 71.47 (5h) (c) 4. No claim may be allowed under this subsection unless the
25department of commerce or the department of tourism certifies, in writing, that the

1credits claimed under this subsection are for expenses related to establishing or
2operating a film production company in this state and the claimant submits a copy
3of the certification with the claimant's return.
AB40, s. 2119 4Section 2119. 71.47 (5i) (c) 1. of the statutes is amended to read:
AB40,874,75 71.47 (5i) (c) 1. The maximum amount of the credits that may be claimed under
6this subsection and ss. 71.07 (5i) and 71.28 (5i) in a taxable year is $10,000,000, as
7allocated under s. 238.14 or s. 560.204, 2009 stats.
AB40, s. 2120 8Section 2120. 71.47 (5j) (a) 2d. of the statutes is amended to read:
AB40,874,139 71.47 (5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
10any other fuel derived from a renewable resource that meets all of the applicable
11requirements of the American Society for Testing and Materials for that fuel and that
12the department of commerce safety and professional services designates by rule as
13a diesel replacement renewable fuel.
AB40, s. 2121 14Section 2121. 71.47 (5j) (a) 2m. of the statutes is amended to read:
AB40,874,1915 71.47 (5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
16any other fuel derived from a renewable resource that meets all of the applicable
17requirements of the American Society for Testing and Materials for that fuel and that
18the department of commerce safety and professional services designates by rule as
19a gasoline replacement renewable fuel.
AB40, s. 2122 20Section 2122. 71.47 (5j) (c) 3. of the statutes is amended to read:
AB40,874,2521 71.47 (5j) (c) 3. The department of commerce safety and professional services
22shall establish standards to adequately prevent, in the distribution of conventional
23fuel to an end user, the inadvertent distribution of fuel containing a higher
24percentage of renewable fuel than the maximum percentage established by the
25federal environmental protection agency for use in conventionally-fueled engines.
AB40, s. 2123
1Section 2123. 71.47 (5r) (a) 6. a. of the statutes is amended to read:
AB40,875,52 71.47 (5r) (a) 6. a. A University of Wisconsin System institution, the University
3of Wisconsin–Madison,
a technical college system institution, or a regionally
4accredited 4-year nonprofit college or university having its regional headquarters
5and principal place of business in this state.
AB40, s. 2124 6Section 2124. 71.54 (1) (f) (intro.) of the statutes is amended to read:
AB40,875,107 71.54 (1) (f) 2001 and thereafter to 2011. (intro.) Subject to sub. (2m), the
8amount of any claim filed in 2001 and thereafter to 2011 and based on property taxes
9accrued or rent constituting property taxes accrued during the previous year is
10limited as follows:
AB40, s. 2125 11Section 2125. 71.54 (1) (g) of the statutes is created to read:
AB40,875,1412 71.54 (1) (g) 2012 and thereafter. The amount of any claim filed in 2012 and
13thereafter and based on property taxes accrued or rent constituting property taxes
14accrued during the previous year is limited as follows:
AB40,875,1715 1. If the household income was $8,060 or less in the year to which the claim
16relates, the claim is limited to 80 percent of the property taxes accrued or rent
17constituting property taxes accrued or both in that year on the claimant's homestead.
AB40,875,2218 2. If the household income was more than $8,060 in the year to which the claim
19relates, the claim is limited to 80 percent of the amount by which the property taxes
20accrued or rent constituting property taxes accrued or both in that year on the
21claimant's homestead exceeds 8.785 percent of the household income exceeding
22$8,060.
AB40,875,2423 3. No credit may be allowed if the household income of a claimant exceeds
24$24,680.
AB40, s. 2126 25Section 2126. 71.54 (2) (b) 3. of the statutes is amended to read:
AB40,876,2
171.54 (2) (b) 3. Subject to sub. (2m), in calendar year 1990 or any subsequent
2calendar year
years 1990 to 2010, $1,450.
AB40, s. 2127 3Section 2127. 71.54 (2) (b) 4. of the statutes is created to read:
AB40,876,44 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year, $1,460.
AB40, s. 2128 5Section 2128. 71.54 (2m) of the statutes is amended to read:
AB40,876,226 71.54 (2m) Indexing for inflation; 2010 and thereafter. (a) For calendar years
7beginning after December 31, 2009, and before January 1, 2011, the dollar amounts
8of the threshold income under sub. (1) (f) 1. and 2., the maximum household income
9under sub. (1) (f) 3. and the maximum property taxes under sub. (2) (b) 3. shall be
10increased each year by a percentage equal to the percentage change between the U.S.
11consumer price index for all urban consumers, U.S. city average, for the 12-month
12average of the U.S. consumer price index for the month of August of the year before
13the previous year through the month of July of the previous year and the U.S.
14consumer price index for all urban consumers, U.S. city average, for the 12-month
15average of the U.S. consumer price index for August 2007 through July 2008, as
16determined by the federal department of labor, except that the adjustment may occur
17only if the percentage is a positive number. Each amount that is revised under this
18paragraph shall be rounded to the nearest multiple of $10 if the revised amount is
19not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount
20shall be increased to the next higher multiple of $10. The department of revenue
21shall annually adjust the changes in dollar amounts required under this paragraph
22and incorporate the changes into the income tax forms and instructions.
AB40,877,323 (b) The department of revenue shall annually adjust the slope under sub. (1)
24(f) 2. such that, as a claimant's income increases from the threshold income as
25calculated under par. (a), to an amount that exceeds the maximum household income

1as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
2department of revenue shall incorporate the changes into the income tax forms and
3instructions.
AB40, s. 2129 4Section 2129. 71.78 (4) (m) of the statutes is amended to read:
AB40,877,85 71.78 (4) (m) The secretary of commerce chief executive officer of the Wisconsin
6Economic Development Corporation
and employees of that department the
7corporation
to the extent necessary to administer the development zone program
8under subch. VI of ch. 560 II of ch. 238.
AB40, s. 2130 9Section 2130. 71.93 (1) (a) 3. of the statutes is amended to read:
AB40,877,1210 71.93 (1) (a) 3. An amount that the department of health services may recover
11under s. 49.45 (2) (a) 10., 49.497, 49.793, or 49.847, if the department of health
12services has certified the amount under s. 49.85.
AB40, s. 2131 13Section 2131. 71.93 (1) (a) 4. of the statutes is amended to read:
AB40,877,1614 71.93 (1) (a) 4. An amount that the department of children and families may
15recover under s. 49.161 or, 49.195 (3) , or 49.373 or collect under s. 49.147 (6) (cm), if
16the department of children and families has certified the amount under s. 49.85.
AB40, s. 2132 17Section 2132. 73.03 (27) of the statutes is amended to read:
AB40,877,2218 73.03 (27) To write off from the records of the department income, franchise,
19sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling
20economic development surcharge liabilities, following a determination by the
21secretary of revenue that they are not collectible. Taxes written off under this
22subsection remain legal obligations.
AB40, s. 2133 23Section 2133. 73.03 (35) of the statutes is amended to read:
AB40,878,624 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
25(2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),

1(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
2(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
3under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits
4granted to that claimant under all of those subsections over the limit for that
5claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats.,
6s.
560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
AB40, s. 2134 7Section 2134. 73.03 (35m) of the statutes is amended to read:
AB40,878,128 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g),
9or 71.47 (3g), if granting the full amount claimed would violate a requirement under
10s. 238.23 or s. 560.96, 2009 stats., or would bring the total of the credits claimed under
11ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under s.
12238.23 (2) or
s. 560.96 (2), 2009 stats.
AB40, s. 2135 13Section 2135. 73.03 (63) of the statutes is amended to read:
AB40,878,2214 73.03 (63) Notwithstanding the amount limitations specified under ss. s. 71.07
15(5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats., in consultation with
16the department of commerce or the Wisconsin Economic Development Corporation,
17to carry forward to subsequent taxable years unclaimed credit amounts of the early
18stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638
19and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1,
20the department of commerce or the Wisconsin Economic Development Corporation
21shall submit to the department of revenue its recommendations for the carry forward
22of credit amounts as provided under this subsection.
AB40, s. 2136 23Section 2136. 73.0301 (1) (b) of the statutes is amended to read:
AB40,879,3
173.0301 (1) (b) "Credentialing board" means a board, examining board or
2affiliated credentialing board in the department of regulation and licensing safety
3and professional services
that grants a credential.
AB40, s. 2137 4Section 2137. 73.0301 (1) (e) of the statutes is amended to read:
AB40,879,125 73.0301 (1) (e) "Licensing department" means the department of
6administration; the board of commissioners of public lands; the department of
7commerce;
the department of children and families; the government accountability
8board; the department of financial institutions; the department of health services;
9the department of natural resources; the department of public instruction; the
10department of regulation and licensing;
the department of safety and professional
11services;
the department of workforce development; the office of the commissioner
12of insurance; or the department of transportation.
AB40, s. 2138 13Section 2138. 73.0301 (2) (a) 1. of the statutes is amended to read:
AB40,879,1914 73.0301 (2) (a) 1. Request the department of revenue to certify whether an
15applicant for a license or license renewal or continuation is liable for delinquent
16taxes. With respect to an applicant for a license granted by a credentialing board,
17the department of regulation and licensing safety and professional services shall
18make a request under this subdivision. This subdivision does not apply to the
19department of transportation with respect to licenses described in sub. (1) (d) 7.
AB40, s. 2139 20Section 2139. 73.0301 (2) (a) 2. of the statutes is amended to read:
AB40,879,2421 73.0301 (2) (a) 2. Request the department of revenue to certify whether a
22license holder is liable for delinquent taxes. With respect to a holder of a license
23granted by a credentialing board, the department of regulation and licensing safety
24and professional services
shall make a request under this subdivision.
AB40, s. 2140 25Section 2140. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB40,880,13
173.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
2department of revenue certifies that the license holder or applicant for a license or
3license renewal or continuation is liable for delinquent taxes, revoke the license or
4deny the application for the license or license renewal or continuation. The
5department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
6of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
7is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
8(am), judicial review. With respect to a license granted by a credentialing board, the
9department of regulation and licensing safety and professional services shall make
10a revocation or denial under this subd. 1. a. With respect to a license to practice law,
11the department of revenue shall not submit a certification under this subd. 1. a. to
12the supreme court until after the license holder or applicant has exhausted his or her
13remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
AB40, s. 2141 14Section 2141. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB40,881,915 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
16subd. 1. a. to the license holder or applicant. The notice shall include a statement
17of the facts that warrant the suspension, revocation or denial and a statement that
18the license holder or applicant may, within 30 days after the date on which the notice
19of denial, suspension or revocation is mailed, file a written request with the
20department of revenue to have the certification of tax delinquency on which the
21suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
22With respect to a license granted by a credentialing board, the department of
23regulation and licensing safety and professional services shall mail a notice under
24this subd. 1. b. With respect to a license to practice law, the department of revenue
25shall mail a notice under this subd. 1. b. and the notice shall indicate that the license

1holder or applicant may request a hearing under sub. (5) (a) and (am) and that the
2department of revenue shall submit a certificate of delinquency to suspend, revoke,
3or deny a license to practice law to the supreme court after the license holder or
4applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed
5to make use of such remedies. A notice sent to a person who holds a license to practice
6law or who is an applicant for a license to practice law shall also indicate that the
7department of revenue may not submit a certificate of delinquency to the supreme
8court if the license holder or applicant pays the delinquent tax in full or enters into
9an agreement with the department of revenue to satisfy the delinquency.
AB40, s. 2142 10Section 2142. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB40,881,1911 73.0301 (2) (b) 2. Except as provided in subd. 2m., if notified by the department
12of revenue that the department of revenue has affirmed a certification of tax
13delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or
14denial under subd. 1. a. A license holder or applicant may seek judicial review under
15ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
16County, of an affirmation of a revocation or denial under this subdivision. With
17respect to a license granted by a credentialing board, the department of regulation
18and licensing
safety and professional services shall make an affirmation under this
19subdivision.
AB40, s. 2143 20Section 2143. 73.0301 (2) (b) 3. of the statutes is amended to read:
AB40,882,521 73.0301 (2) (b) 3. If a person submits a nondelinquency certificate issued under
22sub. (5) (b) 1., reinstate the license or grant the application for the license or license
23renewal or continuation, unless there are other grounds for suspending or revoking
24the license or for denying the application for the license or license renewal or
25continuation. If reinstatement is required under this subdivision, a person is not

1required to submit a new application or other material or to take a new test. No
2separate fee may be charged for reinstatement of a license under this subdivision.
3With respect to a license granted by a credentialing board, the department of
4regulation and licensing safety and professional services shall reinstate a license or
5grant an application under this subdivision.
AB40, s. 2144 6Section 2144. 73.0301 (2) (b) 4. of the statutes is amended to read:
AB40,882,157 73.0301 (2) (b) 4. If a person whose license has been suspended or revoked or
8whose application for a license or license renewal or continuation has been denied
9under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2.,
10reinstate the license or grant the person's application for the license or license
11renewal or continuation, unless there are other grounds for not reinstating the
12license or for denying the application for the license or license renewal or
13continuation. With respect to a license granted by a credentialing board, the
14department of regulation and licensing safety and professional services shall
15reinstate a license or grant an application under this subdivision.
AB40, s. 2145 16Section 2145. 73.12 (1) (b) of the statutes is amended to read:
AB40,882,1917 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
18or the University of Wisconsin–Madison under subch. IV or V of ch. 16 or under ch.
1984.
AB40, s. 2146 20Section 2146. 73.12 (2) of the statutes is amended to read:
AB40,882,2521 73.12 (2) Request for setoff. The department of revenue may request the
22department of administration to proceed under sub. (3) against any vendor who owes
23a tax. A request under this subsection consists of identification of the vendor and of
24the vendor's contracts with this state or the University of Wisconsin–Madison and
25notice to the vendor of the request for a setoff.
AB40, s. 2147
1Section 2147. 73.12 (3) of the statutes is amended to read:
AB40,883,162 73.12 (3) Setoff. Upon receipt of a request under sub. (2), the department of
3administration shall begin to set off against amounts owed by this state or the
4University of Wisconsin–Madison
to a vendor taxes owed to this state by that vendor
5until those taxes are paid in full. If the secretary of administration determines,
6within 30 days after receipt of a request for setoff, that the vendor against whom
7setoff is requested is either an essential supplier of critical commodities or the only
8vendor from whom a necessary good or service can be obtained and notifies the
9secretary of revenue of that determination, the department of administration shall
10waive the right of setoff and the department of administration shall pay to the vendor
11the amounts set off. The department of administration or the University of
12Wisconsin–Madison
shall, within 30 days after the end of each calendar quarter,
13transfer to the department of revenue the taxes set off during the previous calendar
14quarter for deposit in the general fund, or in the transportation fund in respect to
15taxes owed under ch. 78, and shall notify the department of revenue of the amounts
16set off against each vendor.
AB40, s. 2148 17Section 2148. 73.12 (5) of the statutes is amended to read:
AB40,883,2118 73.12 (5) Liability precluded. Exchange of information required to administer
19this section does not result in liability under s. 71.78, 72.06, 77.61 (5), 78.80 (3) or
20139.38 (6). The department of administration or the University of
21Wisconsin–Madison
is not liable to any vendor because of setoffs under this section.
AB40, s. 2149 22Section 2149. 73.12 (7) of the statutes is amended to read:
Loading...
Loading...