SB23, s. 13 17Section 13. 76.05 (2) of the statutes is amended to read:
SB23,12,618 76.05 (2) No Upon a showing by the department under s. 73.16 (4), no company
19shall be allowed in any action or proceeding to question the amount or valuation of
20its property as assessed by the department unless such company shall have made
21and filed with the department a full and complete report of the facts and information
22prescribed by s. 76.04 and called for by the department thereunder, provided that the
23refusal or neglect of such company to file the report in time may on application of the
24company and for good cause shown be excused by the department on condition that
25such
. If the department has not made a showing under s. 73.16 (4), the company shall

1make a full and complete report of all facts and information mentioned in said s.
276.04 within 15 days after notice by mail of the amount of the assessment of the
3property of such company, and shall appear before the department at a time
4designated by it and make a full disclosure of all property liable to assessment and
5taxation under this subchapter and show the full value of such property to the
6satisfaction of the department.
SB23, s. 14 7Section 14. 76.14 of the statutes is amended to read:
SB23,13,2 876.14 Remedies for nonpayment of taxes. All taxes levied under this
9subchapter upon the property of any company defined in s. 76.02, which are not paid
10at the time provided by law, shall thereupon become delinquent and bear interest at
11the rate of 1.5% per month until actually paid. The neglect Upon a showing by the
12department under s. 73.16 (4), the failure
of any such company to pay the taxes and
13interest so required of the company within 60 days after the entry of final judgment
14dismissing in whole or in part any action of the company to restrain or set aside a tax,
15or the neglect failure of the company within 60 days after the entry of final judgment
16in favor of the state for the taxes and interest to pay the judgment shall be cause for
17forfeiture of all the rights, privileges and franchises granted by special charter or
18obtained under general laws, by or under which the company is organized and its
19business is operated. The attorney general upon such neglect the showing by the
20department under s. 73.16 (4)
shall proceed by action to have forfeiture of such rights,
21privileges and franchises of the company duly declared. Any such company, at any
22time before the final judgment for forfeiture of such rights, privileges and franchises
23is rendered, may be permitted upon good cause shown, absent a showing by the
24department under s. 73.16 (4),
to pay the taxes, interest and the costs of the action

1upon special application to the court in which the action is pending upon such terms
2as the court directs.
SB23, s. 15 3Section 15. 76.28 (6) (b) of the statutes is amended to read:
SB23,13,114 76.28 (6) (b) If any light, heat and power company that is required under this
5section to file a report fails to file a report within the time prescribed by law or as
6extended under sub. (7), unless it is shown that the failure is due to reasonable cause
7and not due to willful neglect
and upon a showing by the department under s. 73.16
8(4)
, there shall be added to the amount required to be shown as license fees on the
9report 5% of the amount of such fees if the failure is for not more than one month,
10with an additional 5% for each additional month or fraction thereof during which the
11failure continues, not exceeding 25% in the aggregate.
SB23, s. 16 12Section 16. 76.39 (3) of the statutes is amended to read:
SB23,14,1213 76.39 (3) Every railroad company operating in this state shall file annually
14with the department, on or before April 15, on a form prepared by the department,
15a true and accurate statement of all rentals paid to each car line company during the
16previous calendar year and shall remit to the department the amount of the tax
17required to be withheld under sub. (2). Every car line company, which during the
18previous calendar year has received gross earnings in this state from a source other
19than a railroad company operating in this state, shall, on or before April 15, on a form
20prepared by the department, file with the department a true and accurate statement
21of such gross earnings in this state and the name of the company from which received
22and shall remit to the department the amount of the tax imposed under sub. (2) on
23such gross earnings in this state. The payment dates provided for in sub. (3a) shall
24apply. Upon written request received by the department before April 15, the
25department may grant an extension of not to exceed 30 days for the filing of the report

1and the payment of the taxes levied in this section. If any railroad company or car
2line company fails to file such report when due, or as extended by the department,
3unless it is shown that the failure is due to reasonable cause and not due to willful
4neglect
and upon a showing by the department under s. 73.16 (4), there shall be
5added to the amount required to be shown as gross earnings tax on the report 5% of
6the amount thereof if the failure is for not more than one month, with an additional
75% for each additional month or fraction thereof during which the failure continues,
8not exceeding 25% in the aggregate. If any railroad company or car line company
9fails to pay all taxes due within the time prescribed or as extended by the
10department, the unpaid taxes shall be delinquent, and shall be subject to interest
11under sub. (4). All taxes, late filing fees, penalties and interest shall be deposited in
12the general fund.
SB23, s. 17 13Section 17. 76.645 (2) (intro.) of the statutes is amended to read:
SB23,14,1814 76.645 (2) Negligence. (intro.) An insurer that fails to pay an amount due,
15or file a return required, under s. 76.64, unless the insurer shows that the failure is
16due to reasonable cause and not due to willful neglect
and upon a showing by the
17department of revenue under s. 73.16 (4)
, is liable for the greater of the following
18amounts:
SB23, s. 18 19Section 18. 77.60 (2) (intro.) of the statutes is amended to read:
SB23,15,520 77.60 (2) (intro.) Delinquent Upon a showing by the department under s. 73.16
21(4), delinquent
sales and use tax returns shall be subject to a $20 late filing fee unless
22the return was not timely filed because of the death of the person required to file or
23unless the return was not timely filed due to good cause and not due to neglect
. The
24fee shall not apply if the department has failed to issue a seller's permit or a use tax
25registration within 30 days of the receipt of an application for a seller's permit or use

1tax registration accompanied by the fee established under s. 73.03 (50), if the person
2does not hold a valid certificate under s. 73.03 (50), and the security required under
3s. 77.61 (2) has not been placed with the department. Delinquent sales and use taxes
4shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by
5this subchapter shall become delinquent if not paid:
SB23, s. 19 6Section 19. 77.60 (3) of the statutes is amended to read:
SB23,15,127 77.60 (3) If due to neglect an incorrect return is filed, and upon a showing by
8the department under s. 73.16 (4),
the entire tax finally determined shall be subject
9to a penalty of 25%, or 50% in the case of returns under s. 77.61 (1) (c), of the tax
10exclusive of interest or other penalty. A person filing an incorrect return shall have
11the burden of proving that the error or errors were due to good cause and not due to
12neglect.
SB23, s. 20 13Section 20. 77.60 (4) of the statutes is amended to read:
SB23,15,2414 77.60 (4) In case of failure to file any return required under authority of s. 77.58
15by the due date, determined with regard to any extension of time for filing, unless
16it is shown that such failure was due to reasonable cause and not due to neglect
and
17upon a showing by the department under s. 73.16 (4)
, there shall be added to the
18amount required to be shown as tax on such return 5% of the amount of such tax if
19the failure is not for more than one month, with an additional 5% for each additional
20month or fraction thereof during which such failure continues, not exceeding 25% in
21the aggregate. For purposes of this subsection, the amount of tax required to be
22shown on the return shall be reduced by the amount of any part of the tax which is
23paid on or before the due date prescribed for payment of the tax and by the amount
24of any credit against the tax which may be claimed upon the return.
SB23, s. 21 25Section 21. 77.61 (5) (a) of the statutes is amended to read:
SB23,16,18
177.61 (5) (a) It is unlawful for the department or any person having an
2administrative duty under this subchapter to make known in any manner whatever
3the business affairs, operations or information obtained by an investigation of
4records and equipment of any retailer or any other person visited or examined in the
5discharge of official duty, or the amount or source of income, profits, losses,
6expenditures, or any particular thereof, set forth or disclosed in any return, or to
7permit any return or copy thereof to be seen or examined by any person. This
8paragraph does not prohibit the department of revenue from publishing statistics
9classified so as not to disclose the identity of particular returns or reports and the
10items thereof. This paragraph does not prohibit employees or agents of the
11department of revenue from offering or submitting information obtained by
12investigation or any return or any schedule, exhibit or writing pertaining to a return
13or any copy of, or information derived from, any of those documents as evidence into
14the record of any contested matter involving the department in proceedings or
15litigation on state tax matters if that evidence has reasonable probative value. This
16paragraph does not prohibit employees or agents of the department of revenue from
17informing a buyer or seller who has filed a claim for a refund that a refund has been
18paid to a seller or buyer with respect to the same transaction.
SB23, s. 22 19Section 22. 77.61 (6) of the statutes is created to read:
SB23,16,2420 77.61 (6) (a) No person, except the person who filed the return or claim, may
21inspect a return or claim, or any information derived from a return or claim, that is
22filed under this subchapter unless that person does so in performing the duties of his
23or her position. Violation of this paragraph by a state employee is grounds for
24dismissal.
SB23,17,3
1(b) If any person is charged with a violation of par. (a), the secretary of revenue
2shall notify each taxpayer whose return or claim was improperly inspected by that
3person.
SB23,17,54 (c) Any person who is notified under par. (b) may bring an action for damages
5in regard to the inspection.
SB23,17,86 (d) Any person who violates par. (a) shall upon conviction be fined not less than
7$100 nor more than $500 or imprisoned for not less than one month nor more than
86 months or both.
SB23, s. 23 9Section 23. 77.76 (3) of the statutes is amended to read:
SB23,18,210 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall
11distribute 98.25% of the county taxes reported for each enacting county, minus the
12county portion of the retailers' discounts, to the county and shall indicate the taxes
13reported by each taxpayer, no later than 75 days following the last day of the calendar
14quarter in which such amounts were reported. In this subsection, the "county
15portion of the retailers' discount" is the amount determined by multiplying the total
16retailers' discount by a fraction the numerator of which is the gross county sales and
17use taxes payable and the denominator of which is the sum of the gross state and
18county sales and use taxes payable. The county taxes distributed shall be increased
19or decreased to reflect subsequent refunds, audit adjustments and all other
20adjustments of the county taxes previously distributed. Interest paid on refunds of
21county sales and use taxes shall be paid from the appropriation under s. 20.835 (4)
22(g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the
23amount it receives or it may distribute all or a portion of the amount it receives to
24the towns, villages, cities and school districts in the county. Any county receiving a

1report under this subsection is subject to the duties of confidentiality to which the
2department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 24 3Section 24. 77.76 (3m) of the statutes is amended to read:
SB23,19,34 77.76 (3m) From the appropriation under s. 20.835 (4) (gb) the department, for
5the first 2 years of collection, shall distribute 97% of the taxes reported for each local
6professional baseball park district that has imposed taxes under this subchapter,
7minus the district portion of the retailers' discounts, to the local professional baseball
8park district no later than the end of the 3rd month following the end of the calendar
9quarter in which such amounts were reported. From the appropriation under s.
1020.835 (4) (gb) the department, after the first 2 years of collection, shall distribute
1198.5% of the taxes reported for each local professional baseball park district that has
12imposed taxes under this subchapter, minus the district portion of the retailers'
13discount, to the local professional baseball park district no later than the end of the
143rd month following the end of the calendar quarter in which such amounts were
15reported. At the time of distribution the department shall indicate the taxes reported
16by each taxpayer. In this subsection, the " district portion of the retailers' discount"
17is the amount determined by multiplying the total retailers' discount by a fraction
18the numerator of which is the gross local professional baseball park district sales and
19use taxes payable and the denominator of which is the sum of the gross state and local
20professional baseball park district sales and use taxes payable. The local
21professional baseball park district taxes distributed shall be increased or decreased
22to reflect subsequent refunds, audit adjustments and all other adjustments of the
23local professional baseball park district taxes previously distributed. Interest paid
24on refunds of local professional baseball park district sales and use taxes shall be
25paid from the appropriation under s. 20.835 (4) (gb) at the rate paid by this state

1under s. 77.60 (1) (a). Any local professional baseball park district receiving a report
2under this subsection is subject to the duties of confidentiality to which the
3department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 25 4Section 25. 77.76 (3p) of the statutes is amended to read:
SB23,19,245 77.76 (3p) From the appropriation under s. 20.835 (4) (ge) the department of
6revenue shall distribute 98.5% of the taxes reported for each local professional
7football stadium district that has imposed taxes under this subchapter, minus the
8district portion of the retailers' discount, to the local professional football stadium
9district no later than the end of the 3rd month following the end of the calendar
10quarter in which such amounts were reported. At the time of distribution the
11department of revenue shall indicate the taxes reported by each taxpayer. In this
12subsection, the "district portion of the retailers' discount" is the amount determined
13by multiplying the total retailers' discount by a fraction the numerator of which is
14the gross local professional football stadium district sales and use taxes payable and
15the denominator of which is the sum of the gross state and local professional football
16stadium district sales and use taxes payable. The local professional football stadium
17district taxes distributed shall be increased or decreased to reflect subsequent
18refunds, audit adjustments and all other adjustments of the local professional
19football stadium district taxes previously distributed. Interest paid on refunds of
20local professional football stadium district sales and use taxes shall be paid from the
21appropriation under s. 20.835 (4) (ge) at the rate paid by this state under s. 77.60 (1)
22(a). Any local professional football stadium district receiving a report under this
23subsection is subject to the duties of confidentiality to which the department of
24revenue is subject under s. 77.61 (5) and (6).
SB23, s. 26 25Section 26. 77.95 of the statutes is amended to read:
SB23,20,4
177.95 Interest and penalties. The interest and penalty provisions under ss.
271.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1.
3to 3. 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71,
4apply to the surcharge under this subchapter.
SB23, s. 27 5Section 27. 77.982 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
6is amended to read:
SB23,20,127 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b),
877.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5), (6m),
9and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15),
10and 77.62, as they apply to the taxes under subch. III, apply to the tax under this
11subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the
12tax under this subchapter.
SB23, s. 28 13Section 28. 77.982 (3) of the statutes is amended to read:
SB23,20,2514 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of
15revenue shall distribute 97.45% of the taxes collected under this subchapter for each
16district to that district and shall indicate to the district the taxes reported by each
17taxpayer in that district, no later than the end of the month following the end of the
18calendar quarter in which the amounts were collected. The taxes distributed shall
19be increased or decreased to reflect subsequent refunds, audit adjustments, and all
20other adjustments. Interest paid on refunds of the tax under this subchapter shall
21be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1)
22(a). Those taxes may be used only for the district's debt service on its bond
23obligations. Any district that receives a report along with a payment under this
24subsection is subject to the duties of confidentiality to which the department of
25revenue is subject under s. 77.61 (5) and (6).
SB23, s. 29
1Section 29. 77.991 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
2is amended to read:
SB23,21,93 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5),
4(13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
577.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
6under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies
7to the taxes under subch. V, applies to the tax under this subchapter. The renter shall
8collect the tax under this subchapter from the person to whom the passenger car is
9rented.
SB23, s. 30 10Section 30. 77.9941 (5) of the statutes is amended to read:
SB23,22,311 77.9941 (5) From the appropriation under s. 20.835 (4) (gd) the department
12shall distribute 97% of the taxes under this subchapter reported, for each
13municipality or county that has imposed the tax, minus the municipality's or county's
14portion of the retailers' discounts, to the municipality or county and shall indicate
15the taxes reported by each taxpayer, no later than the end of the 3rd month following
16the end of the calendar quarter in which such amounts were reported. In this
17subsection, the "municipality's or county's portion of the retailers' discount" is the
18amount determined by multiplying the total retailers' discount by a fraction the
19numerator of which is the gross sales and use taxes payable under this subchapter
20and the denominator of which is the sum of the gross state sales and use taxes and
21the sales taxes and use taxes payable under this subchapter. The taxes under this
22subchapter distributed shall be increased or decreased to reflect subsequent refunds,
23audit adjustments and all other adjustments of the taxes under this subchapter
24previously distributed. Interest paid on refunds of sales and use taxes under this
25subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate

1paid by this state under s. 77.60 (1) (a). Any municipality or county receiving a report
2under this subsection is subject to the duties of confidentiality to which the
3department of revenue is subject under s. 77.61 (5) and (6).
SB23, s. 31 4Section 31. 77.9951 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
5is amended to read:
SB23,22,106 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
7(3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59,
877.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the
9taxes under subch. III, apply to the fee under this subchapter. The renter shall collect
10the fee under this subchapter from the person to whom the vehicle is rented.
SB23, s. 32 11Section 32. 77.9964 (2) of the statutes is amended to read:
SB23,22,1812 77.9964 (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.74 (1) to
13(3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8),
1471.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and
15(18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a)
161. to 3. 3m. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3),
17and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the
18fees under this subchapter.
SB23, s. 33 19Section 33. 77.9972 (2) of the statutes, as affected by 2011 Wisconsin Act 18,
20is amended to read:
SB23,23,221 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
22(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
2377.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
24under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
25to the taxes under subch. V, applies to the fee under this subchapter. The renter shall

1collect the fee under this subchapter from the person to whom the passenger car is
2rented.
SB23, s. 34 3Section 34. 78.68 (3) of the statutes is amended to read:
SB23,23,84 78.68 (3) If due to neglect an incorrect return is filed, and upon a showing by
5the department under s. 73.16 (4),
the entire tax finally determined is subject to a
6penalty of 25% of the tax exclusive of interest or other penalty. A person filing an
7incorrect return has the burden of proving that the error or errors were due to good
8cause and not due to neglect.
SB23, s. 35 9Section 35. 78.68 (4) of the statutes is amended to read:
SB23,23,2010 78.68 (4) In case of failure to file any return required under ss. 78.12, 78.49,
11and 78.58 by the due date, unless it is shown that that failure was due to reasonable
12cause and not due to neglect
and upon a showing by the department under s. 73.16
13(4)
, there shall be added to the amount required to be shown as tax on that return
145% of the amount of the tax if the failure is for not more than one month, and an
15additional 5% of the tax for each additional month or fraction thereof during which
16the failure continues, not exceeding 25% of the tax in the aggregate. For purposes
17of this subsection, the amount of tax required to be shown on the return shall be
18reduced by the amount of any part of the tax which is paid on or before the due date
19prescribed for payment of the tax and by the amount of any credit against the tax
20which may be claimed upon the return.
SB23, s. 36 21Section 36. 125.52 (8) of the statutes is created to read:
SB23,23,2422 125.52 (8) Confidentiality. Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m.,
23as they apply to returns and claims under ch. 71, apply to permits issued under this
24section.
SB23, s. 37 25Section 37. 125.53 (3) of the statutes is created to read:
SB23,24,2
1125.53 (3) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to
2returns and claims under ch. 71, apply to permits issued under this section.
SB23, s. 38 3Section 38. 125.58 (5) of the statutes is created to read:
SB23,24,54 125.58 (5) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to
5returns and claims under ch. 71, apply to permits issued under this section.
SB23, s. 39 6Section 39. 139.11 (4) (a) of the statutes is amended to read:
SB23,24,127 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
8relating to confidentiality of income, franchise and gift tax returns, apply to any
9information obtained from any person on a fermented malt beverage tax return,
10report, schedule, exhibit or other document or from an audit report relating to any
11of those documents, except that the department of revenue shall publish brewery
12production and sales statistics.
SB23, s. 40 13Section 40. 139.25 (3) of the statutes is amended to read:
SB23,24,1814 139.25 (3) Incorrect return. If due to neglect an incorrect return is filed and
15upon a showing by the department under s. 73.16 (4)
, the entire tax finally
16determined is subject to a penalty of 25% of the tax exclusive of interest or other
17penalty. A person filing an incorrect return has the burden of proving that the error
18or errors were due to good cause and not due to neglect.
SB23, s. 41 19Section 41. 139.25 (4) of the statutes is amended to read:
SB23,25,520 139.25 (4) Failure to file return. In case of failure to file any return required
21under s. 139.05, 139.06 or 139.11 by the due date, unless it is shown that that failure
22was due to reasonable cause and not due to neglect
and upon a showing by the
23department under s. 73.16 (4)
, there shall be added to the amount required to be
24shown as tax on that return 5% of the amount of that tax if the failure is for not more
25than one month, and an additional 5% of the tax for each additional month or fraction

1thereof during which that failure continues, not exceeding 25% of the tax in the
2aggregate. For purposes of this subsection, the amount of tax required to be shown
3on the return shall be reduced by the amount of any part of the tax which is paid on
4or before the due date prescribed for payment of the tax and by the amount of any
5credit against the tax which may be claimed upon the return.
SB23, s. 42 6Section 42. 139.38 (6) of the statutes is amended to read:
SB23,25,107 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
8relating to confidentiality of income, franchise and gift tax returns, apply to any
9information obtained from any person on a cigarette tax return, report, schedule,
10exhibit or other document or from an audit report pertaining to the same.
SB23, s. 43 11Section 43. 139.82 (6) of the statutes is amended to read:
SB23,25,1512 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
13relating to confidentiality of income, franchise and gift tax returns, apply to any
14information obtained from any person on a tobacco product tax return, report,
15schedule, exhibit or other document or from an audit report pertaining to the same.
SB23, s. 44 16Section 44. 227.12 (3) of the statutes is amended to read:
SB23,25,2217 227.12 (3) Within Except as provided in sub. (4), within a reasonable period of
18time after the receipt of a petition under this section, an agency shall either deny the
19petition in writing or proceed with the requested rule making. If the agency denies
20the petition, it shall promptly notify the petitioner of the denial, including a brief
21statement of the reason for the denial. If the agency proceeds with the requested rule
22making, it shall follow the procedures prescribed in this subchapter.
SB23, s. 45 23Section 45. 227.12 (4) of the statutes is created to read:
SB23,26,1924 227.12 (4) If a petition to the department of revenue alleges that the
25department has established a standard by which it is construing a state tax statute,

1but has not promulgated a rule to adopt the standard or published the standard in
2a manner that is available to the public, the department shall, as provided under s.
3227.135, submit a statement of the scope of the proposed rule to the governor no later
4than 90 days after receiving the petition. No later than 270 days after the statement
5is approved by the governor, the department shall submit the proposed rule in final
6draft form to the governor for the governor's approval, as provided under s. 227.185.
7At the department's request, the governor may, at any time prior to the expiration
8of any deadline specified in this subsection, extend the time for submitting the
9statement or proposed rule in draft form for any period not to exceed 60 days. The
10governor may grant more than one extension under this subsection, but the total
11period for all such extensions may not exceed 120 days. The rule need not adhere to
12the standard established by the department, but shall address the same
13circumstances as the standard addresses. If the department fails to comply with this
14subsection, any of the petitioners may commence an action in circuit court to compel
15the department's compliance. If an action is commenced under this subsection, the
16court may compel the department to provide information to the court related to the
17degree to which the department is enforcing the standard, except that the
18information provided by the department shall not disclose the identity of any person
19who is not a party to the action.
SB23, s. 46 20Section 46. 227.41 (1) of the statutes is amended to read:
SB23,27,221 227.41 (1) Any Except as provided in sub. (5), any agency may, on petition by
22any interested person, issue a declaratory ruling with respect to the applicability to
23any person, property or state of facts of any rule or statute enforced by it. Full
24opportunity for hearing shall be afforded to interested parties. A declaratory ruling
25shall bind the agency and all parties to the proceedings on the statement of facts

1alleged, unless it is altered or set aside by a court. A ruling shall be subject to review
2in the circuit court in the manner provided for the review of administrative decisions.
SB23, s. 47 3Section 47. 227.41 (3) of the statutes is amended to read:
SB23,27,54 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with
5the administrative head of the agency or with a member of the agency's policy board.
SB23, s. 48 6Section 48. 227.41 (4) of the statutes is amended to read:
SB23,27,117 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time
8after receipt of a petition pursuant to this section, an agency shall either deny the
9petition in writing or schedule the matter for hearing. If the agency denies the
10petition, it shall promptly notify the person who filed the petition of its decision,
11including a brief statement of the reasons therefor.
SB23, s. 49 12Section 49. 227.41 (5) of the statutes is created to read:
SB23,27,2513 227.41 (5) (a) The department of revenue shall, on petition by any interested
14person, or any group or association of interested persons, issue a declaratory ruling
15with respect to the applicability to any person, property, or state of facts of any rule
16or statute enforced by it. The department of revenue may issue a declaratory ruling
17on the facts contained in the petition. If the department of revenue does not deny the
18petition or issue a declaratory ruling on the facts contained in the petition, the
19department of revenue shall hold a hearing, as provided under s. 227.44, and shall
20afford all interested parties an opportunity to participate in the hearing. A
21declaratory ruling shall bind the department and all parties to the proceedings on
22the statement of facts contained in the ruling, unless it is altered or set aside by the
23tax appeals commission or a court or the applicable rule or statute is repealed or
24materially amended. A ruling, including the denial of the petition, shall be subject
25to review by the tax appeals commission as provided in ch. 73.
SB23,28,2
1(b) A petition under par. (a) shall conform to the requirements under sub. (2)
2and be filed with the secretary of revenue.
SB23,28,173 (c) No later than 30 days after the day that the secretary of revenue receives
4a petition under this subsection, the department of revenue shall deny the petition
5in writing, issue a notice that it will issue a declaratory ruling on the facts contained
6in the petition, in which case the department of revenue shall issue the ruling no
7later than 90 days after issuing the notice, or schedule the matter for hearing. The
8department may deny the petition only if the petition fails to comply with the
9requirements under sub. (2) and par. (b) or if the department determines that the
10petition is frivolous, a justiciable controversy does not exist, the ruling would not
11provide guidance on matters of general applicability, or the ruling would substitute
12for other procedures available to the parties for resolution of the dispute. If the
13department denies the petition, it shall promptly notify the person who filed the
14petition of its decision and include with the notice a brief statement of the reasons
15for denying the petition. The department may not deny a petition for lack of a
16justiciable controversy solely because the only parties to the matter are the
17petitioner and the department.
SB23,28,2518 (d) 1. If the department of revenue does not deny the petition, or issue a notice
19that it will issue a declaratory ruling based on the facts contained in the petition, the
20department shall hold a hearing and determine, no later than 180 days after the
21secretary receives the petition, whether the petitioner has presented sufficient facts
22from which to issue a declaratory ruling. The department of revenue, petitioner, and
23other parties may take and preserve evidence prior to and during the hearing using
24the methods allowed to parties under s. 227.45. With the agreement of the parties,
25the department may rule on the petition based on facts stipulated by the parties.
SB23,29,9
12. If the department determines that it does not have sufficient facts from
2which to issue a declaratory ruling, the department may deny the petition. If the
3department determines that it has sufficient facts from which to issue a declaratory
4ruling, the department shall issue a ruling on the merits of the petition no later than
5180 days after the determination, unless the deadline is extended by written
6agreement of all parties. The ruling may deny the petition on the grounds that
7petition is frivolous, a justiciable controversy does not exist, the ruling would not
8provide guidance on matters of general applicability, or that the ruling would
9substitute for other procedures available to the parties for resolution of the dispute.
SB23, s. 50 10Section 50. 227.483 (1) of the statutes is amended to read:
SB23,29,1611 227.483 (1) If a hearing examiner or the tax appeals commission finds, at any
12time during the proceeding, that an administrative hearing commenced or continued
13by a petitioner or a claim or defense used by a party is frivolous, the hearing examiner
14or tax appeals commission shall award the successful party the costs and reasonable
15attorney fees that are directly attributable to responding to the frivolous petition,
16claim, or defense.
SB23, s. 51 17Section 51. 803.08 of the statutes is amended to read:
SB23,29,23 18803.08 Class actions. When the question before the court is one of a common
19or general interest of many persons or when the parties are very numerous and it
20may be impracticable to bring them all before the court, one or more may sue or
21defend for the benefit of the whole, except that no claim may be maintained against
22the state or any other party under this section if the relief sought includes the refund
23of or damages associated with a tax administered by the state
.
SB23, s. 52 24Section 52. Initial applicability.
SB23,30,2
1(1) The treatment of section 803.08 of the statutes first applies to lawsuits that
2are commenced on the effective date of this subsection.
SB23,30,63 (2) The treatment of sections 73.01 (4) (e) 2., 73.16 (1), (2), and (5) and 227.483
4(1) of the statutes first applies to determinations that are issued on the effective date
5of this subsection, regardless of whether the amounts at issue relate to transactions
6that occurred prior to the effective date of this subsection.
SB23,30,127 (3) The treatment of sections 71.83 (1) (a) 1. to 4. and (3) (a), 73.16 (4), 76.05
8(2), 76.14, 76.28 (6) (b), 76.39 (3), 76.645 (2) (intro.), 77.60 (2) (intro.) (3), and (4), 78.68
9(3) and (4), and 139.25 (3) and (4) of the statutes first applies to interest and penalties
10imposed on the effective date of this subsection, regardless of whether the amounts
11at issue relate to transactions that occurred prior to the effective date of this
12subsection.
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