AB1039: Bill Text

AB1039,155 Section 155. 71.05 (6) (a) 26. c. of the statutes is amended to read:

AB1039,55,10 71.05 (6) (a) 26. c. To the extent that an amount is not otherwise added back under this subdivision, any amount withdrawn from a college savings account, as described in s. 16.641 14.64, for any purpose if the withdrawn amount was contributed to the account within 365 days of the day on which the amount was withdrawn from such an account and if the withdrawn amount was previously subtracted under par. (b) 32.

AB1039,156 Section 156. 71.05 (6) (b) 23. of the statutes is amended to read:

AB1039,55,15 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under a tuition contract under s. 16.64 14.63, except that the subtraction under this subdivision may not be claimed by any individual who received a refund under s. 16.64 14.63 (7) (a) 2., 3. or 4.

AB1039,157 Section 157. 71.05 (6) (b) 28. h. of the statutes is amended to read:

AB1039,55,24 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for an amount paid for tuition expenses and mandatory student fees, as described under this subdivision, if the source of the payment is an amount withdrawn from a college savings account, as described in s. 16.641 14.64 or from a college tuition and expenses program, as described in s. 16.64 14.63, and if the owner of the account or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who contributed to the account, has claimed a deduction under subd. 32. or 33. that relates to such an amount.

AB1039,158 Section 158. 71.05 (6) (b) 31. of the statutes is amended to read:

AB1039,56,4 71.05 (6) (b) 31. Any increase in value of a college savings account, as described in s. 16.641 14.64, except that the subtraction under this subdivision may not be claimed by any individual who has made a nonqualified withdrawal, as described in s. 16.641 14.64 (2) (e).

AB1039,159 Section 159. 71.05 (6) (b) 32. (intro.) of the statutes is amended to read:

AB1039,56,12 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as described in s. 16.641 14.64, in the taxable year in which the contribution is made or on or before the 15th day of the 4th month beginning after the close of a taxpayer's taxable year to which this subtraction relates, by the owner of the account or by any other individual, for the benefit of any beneficiary of an account, calculated as follows, except that each amount that is subtracted under this subdivision may be subtracted only once:

AB1039,160 Section 160. 71.05 (6) (b) 32m. of the statutes is amended to read:

AB1039,56,20 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for rollovers occurring after April 15, 2015, any principal amount rolled over to a college savings account, as described in s. 16.641 14.64, from another state's qualified tuition program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the subtraction under this subdivision that are in excess of the annual limits specified under subd. 32. may be carried forward to future taxable years of the taxpayer without limitation, other than the limits specified in subd. 32. ae. and am.

AB1039,161 Section 161. 71.05 (6) (b) 33. (intro.) of the statutes is amended to read:

AB1039,57,2 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses program, as described in s. 16.64 14.63, by the owner of the account or by a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary of the account is one of the following: the claimant; the claimant's child; the claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or nephew; calculated as follows:

AB1039,162 Section 162. 71.10 (5) (h) (intro.) of the statutes is amended to read:

AB1039,57,6 71.10 (5) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources and the department of administration state treasurer:

AB1039,163 Section 163. 71.10 (5e) (h) (intro.) of the statutes is amended to read:

AB1039,57,10 71.10 (5e) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the district board under subch. IV of ch. 229 and the department of administration state treasurer:

AB1039,164 Section 164. 71.30 (10) (h) (intro.) of the statutes is amended to read:

AB1039,57,14 71.30 (10) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of natural resources and the department of administration state treasurer:

AB1039,165 Section 165. 71.30 (11) (h) (intro.) of the statutes is amended to read:

AB1039,57,18 71.30 (11) (h) Certification of amounts. (intro.) Annually, on or before September 15, the secretary of revenue shall certify to the department of veterans affairs and the department of administration state treasurer:

AB1039,166 Section 166. 71.74 (13) (a) of the statutes is amended to read:

AB1039,58,6 71.74 (13) (a) If the tax is increased the department shall proceed to collect the additional tax in the same manner as other income or franchise taxes are collected. If the income or franchise taxes are decreased upon direction of the department the secretary of administration state treasurer shall refund to the taxpayer such part of the overpayment as was actually paid in cash, and the certification of the overpayment by the department shall be sufficient authorization to the secretary of administration state treasurer for the refunding of the overpayment. No refund of income or franchise tax shall be made by the secretary of administration state treasurer unless the refund is so certified. The part of the overpayment paid to the county and the local taxation district shall be deducted by the secretary of administration state treasurer in the secretary's treasurer's next settlement with the county and local treasurer.

AB1039,167 Section 167. 71.74 (13) (b) of the statutes is amended to read:

AB1039,58,16 71.74 (13) (b) No action or proceeding whatsoever shall be brought against the state or the secretary of administration state treasurer for the recovery, refund, or credit of any income or surtaxes; except in case the secretary of administration state treasurer shall neglect or refuse for a period of 60 days to refund any overpayment of any income or surtaxes certified, the taxpayer may maintain an action to collect the overpayment against the secretary of administration state treasurer so neglecting or refusing to refund such overpayment, without filing a claim for refund with the secretary of administration state treasurer, provided that such action shall be commenced within one year after the certification of such overpayment.

AB1039,168 Section 168. 71.80 (1) (e) of the statutes is amended to read:

AB1039,58,21 71.80 (1) (e) Representatives of the department directed by it to accept payment of income or franchise taxes shall file bonds with the secretary of administration state treasurer in such amount and with such sureties as the state treasurer shall direct and approve.

AB1039,169 Section 169. 71.80 (16) (b) of the statutes is amended to read:

AB1039,59,17 71.80 (16) (b) A construction contractor required to file a surety bond under par. (a) may, in lieu of such requirement, but subject to approval by the department, deposit with the secretary of administration state treasurer an amount of cash equal to the face of the bond that would otherwise be required. If an offer to deposit is made, the department shall issue a certificate to the secretary of administration state treasurer authorizing said secretary treasurer to accept payment of such moneys and to give his or her receipt therefor. A copy of such certificate shall be mailed to the contractor who shall, within the time fixed by the department, pay such amount to the secretary of administration state treasurer. A copy of the receipt of the secretary of administration state treasurer shall be filed with the department. Upon final determination by the department of such contractor's liability for state income or franchise taxes, required unemployment insurance contributions, sales and use taxes, and income taxes withheld from wages of employees, interest and penalties, by reason of such contract or contracts, the department shall certify to the secretary of administration state treasurer the amount of taxes, penalties, and interest as finally determined, shall instruct the secretary of administration state treasurer as to the proper distribution of such amount, and shall state the amount, if any, to be refunded to such contractor. The secretary of administration state treasurer shall make the payments directed by such certificate within 30 days after receipt thereof. Amounts refunded to the contractor shall be without interest.

AB1039,170 Section 170. 71.80 (17) of the statutes is amended to read:

AB1039,59,22 71.80 (17) Tax receipts transmitted to the secretary of administration state treasurer. Within 15 days after receipt of any income or franchise tax payments, the department shall transmit the same to the secretary of administration state treasurer.

AB1039,171 Section 171. 71.91 (5) (h) of the statutes is amended to read:

AB1039,60,7 71.91 (5) (h) All fees and compensation of officials or other persons performing any act or functions required in carrying out this subchapter, except such as are by this subchapter to be paid to such officials or persons by the taxpayer, shall, upon presentation to the department of revenue of an itemized and verified statement of the amount due, be paid, upon audit by the department of administration on the certificate of the secretary of revenue, by the secretary of administration state treasurer and charged to the proper appropriation for the department of revenue. No public official shall be entitled to demand prepayment of any fee for the performance of any official act required in carrying out this subchapter.

AB1039,172 Section 172. 71.91 (7) (e) of the statutes is amended to read:

AB1039,60,17 71.91 (7) (e) Paragraphs (b) to (d) shall apply in any case in which the employer is the United States or any instrumentality thereof or this state or any municipality or other subordinate unit thereof except those provisions imposing a liability on the employer for failure to withhold or remit. But an amount equal to any amount withheld by any municipality or other subordinate unit of this state under this subsection and not remitted to the department as required by this subsection shall be retained by the secretary of administration state treasurer from funds otherwise payable to any such municipality or subordinate unit, and transmitted instead to the department, upon certification by the secretary of revenue.

AB1039,173 Section 173. 72.24 of the statutes is amended to read:

AB1039,60,22 72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the secretary of administration state treasurer, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.

AB1039,174 Section 174. 73.03 (6) of the statutes is amended to read:

AB1039,61,13 73.03 (6) In its discretion to inspect and examine or cause an inspection and examination of the records of any town, city, village, or county officer whenever such officer shall have failed or neglected to return properly the information as required by sub. (5), within the time set by the department of revenue. Upon the completion of such inspection and examination the department of revenue shall transmit to the clerk of the town, city, village, or county a statement of the expenses incurred by the department of revenue to secure the necessary information. Duplicates of such statements shall be filed in the office offices of the secretary of administration state treasurer. Within 60 days after the receipt of the above statement, the same shall be audited, as other claims of towns, cities, villages, and counties are audited, and shall be paid into the state treasury, in default of which the same shall become a special charge against such town, city, village, or county and be included in the next apportionment or certification of state taxes and charges, and collected with interest at the rate of 10 percent per year from the date such statements were certified by the department, as other special charges are certified and collected.

AB1039,175 Section 175. 73.10 (6) of the statutes is amended to read:

AB1039,62,6 73.10 (6) The department may establish a scale of charges for audits, inspections, and other services rendered by the department in connection with financial records or procedures of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies. Upon the completion of such work or, at the department's discretion, during work in progress, the department shall transmit to the clerk of the town, village, city, county, or other local public body, board, commission, department, or agency a statement of such charges. Duplicates of the statements shall be filed in the office of the secretary of administration state treasurer. Within 60 days after the receipt of the above statement of charges, it shall be audited as other claims against towns, villages, cities, counties, and other local public bodies, boards, commissions, departments, or agencies are audited, and it shall be paid into the state treasury and credited to the appropriation under s. 20.566 (2) (gi). Past due accounts of towns, villages, cities, counties, and all other local public bodies, boards, commissions, departments, or agencies shall be certified on or before the 4th Monday of August of each year and included in the next apportionment of state special charges to local units of government.

AB1039,176 Section 176. 74.25 (1) (a) 5. of the statutes is amended to read:

AB1039,62,11 74.25 (1) (a) 5. Pay to the secretary of administration state treasurer all collections of occupational taxes on mink farms, 30 percent of collections of occupational taxes on iron ore concentrates, and 10 percent of collections of occupational taxes on coal docks.

AB1039,177 Section 177. 74.27 of the statutes is amended to read:

AB1039,62,16 74.27 March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration state treasurer the state's proportionate shares of taxes under ss. 74.23 (1) (b) and 74.25 (1) (b) 1. and 2.

AB1039,178 Section 178. 74.30 (1) (e) of the statutes is amended to read:

AB1039,62,21 74.30 (1) (e) Pay to the secretary of administration state treasurer all collections of occupational taxes on mink farms, 30 percent of collections of occupational taxes on iron ore concentrates, and 10 percent of collections of occupational taxes on coal docks.

AB1039,179 Section 179. 74.30 (1m) of the statutes is amended to read:

AB1039,62,25 74.30 (1m) March settlement between counties and the state. On or before March 15, the county treasurer shall send to the secretary of administration state treasurer the state's proportionate shares of taxes under sub. (1) (i) and (j).

AB1039,180 Section 180. 76.13 (2) of the statutes is amended to read:

AB1039,63,17 76.13 (2) Every tax roll upon completion shall be delivered to the state treasurer and a copy of the tax roll filed with the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane County circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12 percent per year and at 1.5 percent per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB1039,181 Section 181. 76.13 (3) of the statutes is amended to read:

AB1039,64,6 76.13 (3) If the Dane County circuit court, after such roll is delivered to the secretary of administration state treasurer, increases or decreases the assessment of any company, the department shall immediately redetermine the tax of the company on the basis of the revised assessment, and shall certify and deliver the revised assessment to the secretary of administration state treasurer as a revision of the tax roll. If the amount of tax upon the assessment as determined by the court is less than the amount paid by the company, the secretary of administration state treasurer shall refund the excess to the company with interest at the rate of 9% per year. If the amount of the tax upon the assessment as determined by the court is in excess of the amount of the tax as determined by the department, interest shall be paid on the additional amount at the rate of 12 percent per year from the date of entry of judgment to the date the judgment becomes final, and at 1.5 percent per month thereafter until paid.

AB1039,182 Section 182. 76.15 (2) of the statutes is amended to read:

AB1039,64,19 76.15 (2) The power to reassess the property of any company defined in s. 76.02 and the general property of the state, and to redetermine the average rate of taxation, may be exercised under sub. (1) as often as may be necessary until the amount of taxes legally due from any such company for any year under ss. 76.01 to 76.26 has been finally and definitely determined. Whenever any sum or part thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment upon the property, and the reassessment of taxes to that extent shall be deemed to be satisfied. When the tax roll on the reassessment is completed and delivered to the secretary of administration state treasurer, the department shall immediately notify by certified mail each of the several companies taxed to pay the amount of the taxes extended on the tax roll within 30 days.

AB1039,183 Section 183. 76.22 (3) of the statutes is amended to read:

AB1039,64,24 76.22 (3) The secretary of administration state treasurer for and in the name of the state may bid at the sale and the state may become the purchaser of the property of any such company under a judgment for its sale for taxes, interest, and costs.

AB1039,184 Section 184. 76.24 (1) of the statutes is amended to read:

AB1039,65,5 76.24 (1) All taxes collected from companies defined in s. 76.02 under this subchapter shall be transmitted by the department to the secretary of administration state treasurer and become a part of the general fund for the use of the state, except that taxes paid into the state treasury by any air carrier or railroad company shall be deposited in the transportation fund.

AB1039,185 Section 185. 76.28 (4) (b) of the statutes is amended to read:

AB1039,65,15 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the secretary of administration state treasurer shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9 percent from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.

AB1039,186 Section 186. 76.39 (4) (d) of the statutes is amended to read:

AB1039,65,22 76.39 (4) (d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the secretary of administration state treasurer shall pay the amount, together with interest at the rate of 9 percent per year from the date payment was made. All additional taxes shall bear interest at the rate of 12 percent per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.

AB1039,187 Section 187. 76.48 (3) of the statutes is amended to read:

AB1039,66,7 76.48 (3) On or before May 1 in each year, the department of revenue shall compute and assess the license fees provided for in sub. (1r) and certify the amounts due to the state treasurer and file a duplicate with the secretary of administration. The department shall notify each electric cooperative of the amount of the license fees so assessed. The fees shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5 percent per month on the amount of license fee until paid. The interest shall be collected by the department and, upon collection, forwarded to the secretary of administration state treasurer and retained by the state. The payment dates provided for in sub. (3a) shall apply.

AB1039,188 Section 188. 76.48 (5) of the statutes is amended to read:

AB1039,66,20 76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9 percent per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and the state treasurer shall pay the amount audited. Additional assessments shall bear interest at the rate of 12 percent per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.

AB1039,189 Section 189. 84.11 (4) of the statutes is amended to read:

AB1039,67,14 84.11 (4) Finding, determination, and order. After such hearing the department shall make such investigation as it considers necessary in order to make a decision in the matter. If the department finds that the construction is necessary it shall determine the location of the project and whether the project is eligible for construction under this section. The department shall also determine the character and kind of bridge most suitable for such location and estimate separately the cost of the bridge portion and the entire project. The department shall make its finding, determination, and order, in writing, and file a certified copy thereof with the clerk of each county, city, village, and town in which any portion of the bridge project will be located and also with the secretary of state and the secretary of administration state treasurer. The determination of the location of the project made by the department and set forth in its finding, determination, and order shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of highways made necessary for the construction of the project and for acquirement of any lands necessary for such streets or highways, relocation or construction. The estimate of cost made by the department shall be conclusive insofar as cost may determine eligibility of construction under this section.

AB1039,190 Section 190. 84.12 (4) of the statutes is amended to read:

AB1039,68,11 84.12 (4) Finding, determination, and order. If the department finds that the construction is necessary, and that provision has been made or will be made by the adjoining state or its subdivisions to bear its or their portions of the cost of the project, the department, in cooperation with the state highway department of the adjoining state, shall determine the location thereof, the character and kind of bridge and other construction most suitable at such location, estimate the cost of the project, and determine the respective portions of the estimated cost to be paid by each state and its subdivisions. In the case of projects eligible to construction under sub. (1) (a) the department shall further determine the respective portions of the cost to be paid by this state and by its subdivisions which are required to pay portions of the cost. The department, after such hearing, investigation, and negotiations, shall make its finding, determination, and order in writing and file a certified copy thereof with the clerk of each county, city, village, or town in this state in which any part of the bridge project will be located, with the secretary of state, and the secretary of administration state treasurer and with the state highway department of the adjoining state. The determination of the location set forth in the finding, determination, and order of the department shall be conclusive as to such location and shall constitute full authority for laying out new streets or highways or for any relocations of the highways made necessary for the construction of the project and for acquiring lands necessary for such streets or highways, relocation or construction.

AB1039,191 Section 191. 85.14 (1) (b) of the statutes is amended to read:

AB1039,68,18 85.14 (1) (b) If the secretary of administration state treasurer assesses any charges against the department relating to the payment of fees by credit cards, debit cards, or other electronic payment mechanisms, the department shall pay, from the appropriation under s. 20.395 (5) (cg), to the secretary of administration state treasurer or to any person designated by the secretary of administration state treasurer the amount of these assessed charges.

AB1039,192 Section 192. 85.14 (2) of the statutes is amended to read:

AB1039,69,2 85.14 (2) The department shall certify to the secretary of administration state treasurer the amount of charges associated with the use of credit cards that is assessed to the department on deposits accepted under s. 345.26 (3) (a) by state traffic patrol officers and state motor vehicle inspectors, and the secretary of administration state treasurer shall pay the charges from moneys under s. 59.25 (3) (j) and (k) that are reserved for payment of the charges under s. 20.907 (5) (e) 12e. 14.58 (21).

AB1039,193 Section 193. 87.07 (4) of the statutes is amended to read:

AB1039,69,13 87.07 (4) Benefits and costs decisive. If the aggregate of the amounts collectible, as thus found by the department, exceeds the estimated cost of construction of the improvement, the department shall order that the work of constructing such improvement proceed. If such aggregate amount collectible is less than the estimated cost of such improvement, the department shall enter an order dismissing the petition, unless the difference between said aggregate amounts be deposited in cash with the secretary of administration state treasurer within one year. Such deposit may be made by any person or any public or private corporation. Upon the making of such deposit, the department shall enter a further order that the work of constructing the improvement proceed.

AB1039,194 Section 194. 87.11 (2) of the statutes is amended to read:

AB1039,70,16 87.11 (2) But should the total cost, as ascertained and certified by the flood control board after the letting of the contracts, in the manner hereinabove set forth, exceed the total amount found by the department to be collectible under s. 87.09, all contracts for the construction of the work shall be null and void. At the expiration of one year after such certification, any moneys held by the secretary of administration state treasurer on account of the project shall be refunded to the persons by whom they were paid to the secretary of administration state treasurer; and funds in the hands of the flood control board shall be refunded to the public corporation by which they were paid to such board; any funds held by any town, village, or city, having been collected by special assessments against property benefited, shall be refunded to the owners of such property; any funds raised by any public corporation by the issuance of bonds on account of such proposed improvements shall constitute a fund for the retirement or payment of such bonds; and any fund held by any public corporation, having been raised otherwise than by special assessments or bond issues, shall be available for the general purposes of such public corporation. Provided, however, that if within one year after the last mentioned certification of the flood control board there shall be deposited with the treasurer of said board a sum equal to the difference between the aggregate cost of constructing the improvement as estimated by the department and the aggregate cost thereof as determined and certified by the flood control board after the letting of the contracts, said board shall proceed to relet the contracts for the construction of the improvement and to complete the same unless the aggregate of such new contract prices, together with the department's estimate of the cost of acquiring lands and of overhead expenses and of the first 18 months' operation and maintenance, shall again exceed the amount found by the department to be collectible under s. 87.09. The deposit herein referred to may be made by any person or any public or private corporation.

AB1039,195 Section 195. 87.13 of the statutes is amended to read:

AB1039,71,4 87.13 Disbursements by board. All sums which shall be deposited with the secretary of administration state treasurer under s. 87.07 (4) for the construction of the improvement shall be paid by the secretary of administration state treasurer to the flood control board upon requisitions from said board. If any moneys, other than those for operation and maintenance during the first 18 months, remain unexpended in the hands of the flood control board or subject to their requisition after the completion of the construction of the improvement, and if the funds for construction of the improvement shall have been in part raised through voluntary contributions under s. 87.07 (4) or 87.11 (2), the amounts thus contributed, or such proportion thereof as the funds remaining in the hands of the board or subject to its requisition will pay, shall be returned to the persons or corporations who made such voluntary contributions, in proportion to the amounts contributed by them.

AB1039,196 Section 196. 93.31 of the statutes is amended to read:

AB1039,71,24 93.31 Livestock breeders association. The secretary of the Wisconsin livestock breeders association shall on and after July 1 of each year make a report to the department, signed by the president, treasurer, and secretary of the association, setting forth in detail the receipts and disbursements of the association for the preceding fiscal year in such form and detail together with such other information as the department may require. On receipt of such reports, if the department is satisfied that the business of the association has been efficiently conducted during the preceding fiscal year and in the interest of and for the promotion of the special agricultural interests of the state and for the purpose for which the association was organized and if the final statement shows that all the receipts together with the state aid have been accounted for and disbursed for the proper and necessary purposes of the association, and in accordance with the laws of the state, then the department shall file a certificate with the secretary department of administration and he or she it shall draw its warrant and the state treasurer shall pay to the treasurer of the association the amount of the appropriations made available for the association by s. 20.115 (4) (a) for the conduct of junior livestock shows and other livestock educational programs. The association may upon application to the state purchasing agent, upon such terms as he or she may require, obtain printing for the association under the state contract.

AB1039,197 Section 197. 100.261 (2) of the statutes is amended to read:

AB1039,72,6 100.261 (2) If any deposit is made for a violation to which this section applies, the person making the deposit shall also deposit a sufficient amount to include the consumer protection surcharge under this section. If the deposit is forfeited, the amount of the consumer protection surcharge shall be transmitted to the secretary of administration state treasurer under sub. (3). If the deposit is returned, the consumer protection surcharge shall also be returned.

AB1039,198 Section 198. 100.261 (3) (a) of the statutes is amended to read:

AB1039,72,11 100.261 (3) (a) The clerk of court shall collect and transmit the consumer protection surcharges imposed under ch. 814 to the county treasurer under s. 59.40 (2) (m). The county treasurer shall then make payment to the secretary of administration state treasurer under s. 59.25 (3) (f) 2.

AB1039,199 Section 199. 100.261 (3) (b) of the statutes is amended to read: