SE1 SB23: Bill Text

SB23, s. 31 Section 31. 77.9951 (2) of the statutes, as affected by 2011 Wisconsin Act 18, is amended to read:

SB23,22,10 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB23, s. 32 Section 32. 77.9964 (2) of the statutes is amended to read:

SB23,22,18 77.9964 (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3. 3m. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.

SB23, s. 33 Section 33. 77.9972 (2) of the statutes, as affected by 2011 Wisconsin Act 18, is amended to read:

SB23,23,2 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB23, s. 34 Section 34. 78.68 (3) of the statutes is amended to read:

SB23,23,8 78.68 (3) If due to neglect an incorrect return is filed, and upon a showing by the department under s. 73.16 (4), the entire tax finally determined is subject to a penalty of 25% of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB23, s. 35 Section 35. 78.68 (4) of the statutes is amended to read:

SB23,23,20 78.68 (4) In case of failure to file any return required under ss. 78.12, 78.49, and 78.58 by the due date, unless it is shown that that failure was due to reasonable cause and not due to neglect and upon a showing by the department under s. 73.16 (4), there shall be added to the amount required to be shown as tax on that return 5% of the amount of the tax if the failure is for not more than one month, and an additional 5% of the tax for each additional month or fraction thereof during which the failure continues, not exceeding 25% of the tax in the aggregate. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the due date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.

SB23, s. 36 Section 36. 125.52 (8) of the statutes is created to read:

SB23,23,24 125.52 (8) Confidentiality. Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to returns and claims under ch. 71, apply to permits issued under this section.

SB23, s. 37 Section 37. 125.53 (3) of the statutes is created to read:

SB23,24,2 125.53 (3) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to returns and claims under ch. 71, apply to permits issued under this section.

SB23, s. 38 Section 38. 125.58 (5) of the statutes is created to read:

SB23,24,5 125.58 (5) Sections 71.78 (1m) and 71.83 (2) (a) 3. and 3m., as they apply to returns and claims under ch. 71, apply to permits issued under this section.

SB23, s. 39 Section 39. 139.11 (4) (a) of the statutes is amended to read:

SB23,24,12 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, franchise and gift tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish brewery production and sales statistics.

SB23, s. 40 Section 40. 139.25 (3) of the statutes is amended to read:

SB23,24,18 139.25 (3) Incorrect return. If due to neglect an incorrect return is filed and upon a showing by the department under s. 73.16 (4), the entire tax finally determined is subject to a penalty of 25% of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB23, s. 41 Section 41. 139.25 (4) of the statutes is amended to read:

SB23,25,5 139.25 (4) Failure to file return. In case of failure to file any return required under s. 139.05, 139.06 or 139.11 by the due date, unless it is shown that that failure was due to reasonable cause and not due to neglect and upon a showing by the department under s. 73.16 (4), there shall be added to the amount required to be shown as tax on that return 5% of the amount of that tax if the failure is for not more than one month, and an additional 5% of the tax for each additional month or fraction thereof during which that failure continues, not exceeding 25% of the tax in the aggregate. For purposes of this subsection, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the due date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.

SB23, s. 42 Section 42. 139.38 (6) of the statutes is amended to read:

SB23,25,10 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, franchise and gift tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit or other document or from an audit report pertaining to the same.

SB23, s. 43 Section 43. 139.82 (6) of the statutes is amended to read:

SB23,25,15 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, franchise and gift tax returns, apply to any information obtained from any person on a tobacco product tax return, report, schedule, exhibit or other document or from an audit report pertaining to the same.

SB23, s. 44 Section 44. 227.12 (3) of the statutes is amended to read:

SB23,25,22 227.12 (3) Within Except as provided in sub. (4), within a reasonable period of time after the receipt of a petition under this section, an agency shall either deny the petition in writing or proceed with the requested rule making. If the agency denies the petition, it shall promptly notify the petitioner of the denial, including a brief statement of the reason for the denial. If the agency proceeds with the requested rule making, it shall follow the procedures prescribed in this subchapter.

SB23, s. 45 Section 45. 227.12 (4) of the statutes is created to read:

SB23,26,19 227.12 (4) If a petition to the department of revenue alleges that the department has established a standard by which it is construing a state tax statute, but has not promulgated a rule to adopt the standard or published the standard in a manner that is available to the public, the department shall, as provided under s. 227.135, submit a statement of the scope of the proposed rule to the governor no later than 90 days after receiving the petition. No later than 270 days after the statement is approved by the governor, the department shall submit the proposed rule in final draft form to the governor for the governor's approval, as provided under s. 227.185. At the department's request, the governor may, at any time prior to the expiration of any deadline specified in this subsection, extend the time for submitting the statement or proposed rule in draft form for any period not to exceed 60 days. The governor may grant more than one extension under this subsection, but the total period for all such extensions may not exceed 120 days. The rule need not adhere to the standard established by the department, but shall address the same circumstances as the standard addresses. If the department fails to comply with this subsection, any of the petitioners may commence an action in circuit court to compel the department's compliance. If an action is commenced under this subsection, the court may compel the department to provide information to the court related to the degree to which the department is enforcing the standard, except that the information provided by the department shall not disclose the identity of any person who is not a party to the action.

SB23, s. 46 Section 46. 227.41 (1) of the statutes is amended to read:

SB23,27,2 227.41 (1) Any Except as provided in sub. (5), any agency may, on petition by any interested person, issue a declaratory ruling with respect to the applicability to any person, property or state of facts of any rule or statute enforced by it. Full opportunity for hearing shall be afforded to interested parties. A declaratory ruling shall bind the agency and all parties to the proceedings on the statement of facts alleged, unless it is altered or set aside by a court. A ruling shall be subject to review in the circuit court in the manner provided for the review of administrative decisions.

SB23, s. 47 Section 47. 227.41 (3) of the statutes is amended to read:

SB23,27,5 227.41 (3) The Except as provided in sub. (5) (b), the petition shall be filed with the administrative head of the agency or with a member of the agency's policy board.

SB23, s. 48 Section 48. 227.41 (4) of the statutes is amended to read:

SB23,27,11 227.41 (4) Within Except as provided in sub. (5) (c), within a reasonable time after receipt of a petition pursuant to this section, an agency shall either deny the petition in writing or schedule the matter for hearing. If the agency denies the petition, it shall promptly notify the person who filed the petition of its decision, including a brief statement of the reasons therefor.

SB23, s. 49 Section 49. 227.41 (5) of the statutes is created to read:

SB23,27,25 227.41 (5) (a) The department of revenue shall, on petition by any interested person, or any group or association of interested persons, issue a declaratory ruling with respect to the applicability to any person, property, or state of facts of any rule or statute enforced by it. The department of revenue may issue a declaratory ruling on the facts contained in the petition. If the department of revenue does not deny the petition or issue a declaratory ruling on the facts contained in the petition, the department of revenue shall hold a hearing, as provided under s. 227.44, and shall afford all interested parties an opportunity to participate in the hearing. A declaratory ruling shall bind the department and all parties to the proceedings on the statement of facts contained in the ruling, unless it is altered or set aside by the tax appeals commission or a court or the applicable rule or statute is repealed or materially amended. A ruling, including the denial of the petition, shall be subject to review by the tax appeals commission as provided in ch. 73.

SB23,28,2 (b) A petition under par. (a) shall conform to the requirements under sub. (2) and be filed with the secretary of revenue.

SB23,28,17 (c) No later than 30 days after the day that the secretary of revenue receives a petition under this subsection, the department of revenue shall deny the petition in writing, issue a notice that it will issue a declaratory ruling on the facts contained in the petition, in which case the department of revenue shall issue the ruling no later than 90 days after issuing the notice, or schedule the matter for hearing. The department may deny the petition only if the petition fails to comply with the requirements under sub. (2) and par. (b) or if the department determines that the petition is frivolous, a justiciable controversy does not exist, the ruling would not provide guidance on matters of general applicability, or the ruling would substitute for other procedures available to the parties for resolution of the dispute. If the department denies the petition, it shall promptly notify the person who filed the petition of its decision and include with the notice a brief statement of the reasons for denying the petition. The department may not deny a petition for lack of a justiciable controversy solely because the only parties to the matter are the petitioner and the department.

SB23,28,25 (d) 1. If the department of revenue does not deny the petition, or issue a notice that it will issue a declaratory ruling based on the facts contained in the petition, the department shall hold a hearing and determine, no later than 180 days after the secretary receives the petition, whether the petitioner has presented sufficient facts from which to issue a declaratory ruling. The department of revenue, petitioner, and other parties may take and preserve evidence prior to and during the hearing using the methods allowed to parties under s. 227.45. With the agreement of the parties, the department may rule on the petition based on facts stipulated by the parties.

SB23,29,9 2. If the department determines that it does not have sufficient facts from which to issue a declaratory ruling, the department may deny the petition. If the department determines that it has sufficient facts from which to issue a declaratory ruling, the department shall issue a ruling on the merits of the petition no later than 180 days after the determination, unless the deadline is extended by written agreement of all parties. The ruling may deny the petition on the grounds that petition is frivolous, a justiciable controversy does not exist, the ruling would not provide guidance on matters of general applicability, or that the ruling would substitute for other procedures available to the parties for resolution of the dispute.

SB23, s. 50 Section 50. 227.483 (1) of the statutes is amended to read:

SB23,29,16 227.483 (1) If a hearing examiner or the tax appeals commission finds, at any time during the proceeding, that an administrative hearing commenced or continued by a petitioner or a claim or defense used by a party is frivolous, the hearing examiner or tax appeals commission shall award the successful party the costs and reasonable attorney fees that are directly attributable to responding to the frivolous petition, claim, or defense.

SB23, s. 51 Section 51. 803.08 of the statutes is amended to read:

SB23,29,23 803.08 Class actions. When the question before the court is one of a common or general interest of many persons or when the parties are very numerous and it may be impracticable to bring them all before the court, one or more may sue or defend for the benefit of the whole, except that no claim may be maintained against the state or any other party under this section if the relief sought includes the refund of or damages associated with a tax administered by the state.

SB23, s. 52 Section 52. Initial applicability.

SB23,30,2 (1) The treatment of section 803.08 of the statutes first applies to lawsuits that are commenced on the effective date of this subsection.

SB23,30,6 (2) The treatment of sections 73.01 (4) (e) 2., 73.16 (1), (2), and (5) and 227.483 (1) of the statutes first applies to determinations that are issued on the effective date of this subsection, regardless of whether the amounts at issue relate to transactions that occurred prior to the effective date of this subsection.

SB23,30,12 (3) The treatment of sections 71.83 (1) (a) 1. to 4. and (3) (a), 73.16 (4), 76.05 (2), 76.14, 76.28 (6) (b), 76.39 (3), 76.645 (2) (intro.), 77.60 (2) (intro.) (3), and (4), 78.68 (3) and (4), and 139.25 (3) and (4) of the statutes first applies to interest and penalties imposed on the effective date of this subsection, regardless of whether the amounts at issue relate to transactions that occurred prior to the effective date of this subsection.

SB23,30,14 (4) The treatment of section 73.16 (3) of the statutes first applies to audit determinations issued after on January 1, 2014.

SB23,30,16 (5) The treatment of section 227.41 (1), (3), (4), and (5) of the statutes first applies to petitions filed on the effective date of this subsection.

SB23, s. 53 Section 53. Effective date.

SB23,30,19 (1) This act takes effect on the first day of the 3rd month beginning after publication.

SB23,30,20 (End)