73.03(20)
(20) To investigate all delinquent personal property, death and income or franchise taxes and surtaxes in the state and the possibility of the collection of them and to require taxing officials, including town treasurers, county treasurers, sheriffs and district attorneys, to institute proceedings, actions and prosecutions for the collection of delinquent taxes so that the amount of delinquent taxes shall be reduced to the minimum. In carrying out this subsection the department of revenue may examine or cause to be examined by any agent, employe or representative designated by it for that purpose, any books, papers, records or memoranda of any corporation, limited liability company, partnership or individual bearing upon the collection of any delinquent taxes and may require the attendance of the officials of any corporation or limited liability company or of any other person having knowledge in the premises and may take testimony and require proof material for their information upon any matter that they deem of value for the purpose of enforcing the payment of delinquent taxes. The department of revenue may also perform other duties and adopt other procedures that may be necessary to carry out this subsection and direct that proceedings, actions and prosecutions be instituted to enforce the laws relating to the collection of delinquent taxes of every kind. To this end, the department of justice shall, upon the request of the department of revenue, conduct such actions, proceedings or prosecutions or assist the local town, city, village or county officials in them or assist the district attorneys.
73.03(22)
(22) To appear by its counsel and represent the state in all matters before the tax appeals commission. Except as provided in
ch. 72 and in
s. 76.08 (1), the department of justice shall provide legal counsel to appear for the department in all courts, but with the consent of the attorney general a member of the staff of the department may appear for the department.
73.03(25)
(25) To settle and dispose of tax cases or issues pending before the tax appeals commission when, in the judgment of the department of revenue, such action is warranted in the best interests of the state; and, with the approval of the attorney general, to settle and dispose of tax cases or issues pending in the courts.
73.03(26)
(26) To enter into reciprocal agreements with the appropriate official in any other state having a similar law relating to information obtained from returns as authorized by
s. 71.78 (3).
73.03(27)
(27) To write off from the records of the department income, franchise, sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling surcharge liabilities, following a determination by the secretary of revenue that they are not collectible. Taxes written off under this subsection remain legal obligations.
73.03(28)
(28) To enter into contracts to collect delinquent Wisconsin taxes. The department shall allocate a portion of the amounts collected under
ch. 78 through those contracts to the appropriation under
s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the transportation fund under
s. 25.40. The department shall allocate a portion of the amount collected under
chs. 71,
72,
77 and
139 through those contracts to the appropriation under
s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the remainder of those collections to the general fund.
73.03(28m)
(28m) To enter into contracts for data base and data processing services for audits of occasional sales of motor vehicles.
73.03(29)
(29) To provide on income tax forms a place for taxpayers to indicate the school district in which they reside and information that will assist persons in identifying the correct school district.
73.03(30)
(30) To analyze the data provided under
sub. (29), after consultation with the department of public instruction and the legislative fiscal bureau, and to notify the presiding officers of the houses of the legislature and the cochairpersons of the joint committee on finance of the results of the analysis.
73.03(31)
(31) To compile and to furnish to the clerks of all taxation districts the information required under
s. 74.09.
73.03(33m)
(33m) To collect, as taxes under
ch. 71 are collected, from each person who owes to the department of revenue delinquent taxes, fees, interest or penalties, a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and penalties owed as of the due date specified in the assessment, notice of amount due or notice of redetermination on that account, whichever is greater.
73.03(34)
(34) To extend any deadline in regard to the taxes it administers for persons designated in section
7508 (a) of the internal revenue code for the length of time specified in that section.
73.03(35)
(35) To deny a portion of a credit claimed under
s. 71.07 (2dd),
(2de),
(2di),
(2dj),
(2dL),
(2dr),
(2ds) or
(2dx),
71.28 (1dd),
(1de),
(1di),
(1dj),
(1dL),
(1ds),
(1dx) or
(4) (am) or
71.47 (1dd),
(1de),
(1di),
(1dj),
(1dL),
(1ds),
(1dx) or
(4) (am) if granting the full amount claimed would violate the requirement under
s. 560.797 (4) (e) or would bring the total of the credits granted to that claimant under
s. 560.797 (4) (e), or the total of the credits granted to that claimant under all of those subsections, over the limit for that claimant under
s. 560.768,
560.795 (2) (b) or
560.797 (5) (b).
73.03(36)
(36) To estimate revenues under
subch. VII of ch. 77 and submit to the governor, the joint committee on finance and the chief clerk of each house of the legislature for distribution under
s. 13.172 (2), not later than November 20 of each even-numbered year, a report of its estimate of those revenues for the current biennium and the following biennium.
73.03(37)
(37) To make refunds in connection with motor vehicles returned to the manufacturers by a consumer, as provided under
s. 218.015 (2) (e) and
(f).
73.03(38)
(38) To require each operator of a swap meet, flea market, craft fair or similar event, as defined by rule, to report to the department the name, address, social security number and, if available, the seller's permit number of each vendor selling merchandise at the swap meet, flea market, craft fair or similar event that he or she operates. If any operator fails to comply with the requirements under this subsection, the department of revenue, after notifying that operator of its intent to do so, shall impose a penalty of $200 for the first failure and $500 for each subsequent failure. The department shall assess and collect the penalties under this subsection as it assesses and collects additional income and franchise taxes.
73.03(40m)
(40m) To include on the form on which a homestead credit is claimed information about the property tax deferral program.
73.03(45)
(45) To direct the assessor of any taxation district to deny specific claims for property tax exemption or to terminate specific existing property tax exemptions prospectively. After receiving such direction, the assessor shall enter the property on the next assessment roll.
73.03(46)
(46) In each school year, to determine and certify to the state superintendent of public instruction the rate for determining the secondary ceiling cost per member under
s. 121.07 (6) (d). The rate for any school year is the average percentage change in the consumer price index for all urban consumers, U.S. city average, for the calendar year ending on the 2nd preceding December 31, as computed by the federal department of labor.
73.03(47)
(47) To absolve a taxpayer of liability for interest and penalties if the taxpayer shows that the liability resulted because he or she relied on an erroneous, written statement made by an employe of the department acting in an official capacity and that the taxpayer had given the employe adequate and accurate information.
73.03(48)
(48) To provide the public with information concerning the availability of the earned income tax credit, and the availability of the federal earned income tax credit under section
32 of the internal revenue code, under criteria, and with a description of the methods that the department uses to provide the information, that the department shall promulgate as rules.
73.03(49)
(49) To appoint a farmland advisory council that shall do the following:
73.03(49)(a)
(a) Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.
73.03(49)(b)
(b) Recommend to the legislature an appropriate penalty for converting agricultural land to another use to discourage urban sprawl.
73.03(49)(c)
(c) Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
73.03(49)(d)
(d) Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
73.03(49)(dg)
(dg) Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on estimated income generated from rental for agricultural use.
73.03(49)(dm)
(dm) Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
73.03(49)(e)1.
1. The secretary of revenue, who shall serve as chairperson.
73.03(49)(e)3.
3. A person knowledgeable about agricultural lending practices.
73.03(49)(e)4.
4. An agricultural economist employed by the University of Wisconsin System.
73.03(49)(e)5.
5. A mayor of a city that has a population of more than 40,000.
73.03(50)
(50) With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which, except as provided in
s. 73.0302, is valid for 2 years, and for renewing that certificate and, except as provided in
s. 73.0302, shall issue and renew those certificates if the person who wishes to obtain or renew a certificate applies on a form that the department prescribes; sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations, the social security number of the applicant if the applicant is a natural person and the other information that the department requires; and, in the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form, or, in the case of a single-owner entity that is disregarded as a separate entity under section
7701 of the Internal Revenue Code, the person is the owner.
73.03(50m)
(50m) To enter into a memorandum of understanding with the department of workforce development under
s. 49.857. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under
sub. (50) as provided in the memorandum of understanding entered into under
s. 49.857. Notwithstanding
ss. 71.78 and
77.61 (5), the department of revenue shall disclose to the department of workforce development the social security number of any applicant for a certificate issued under
sub. (50) as provided in the memorandum of understanding.
73.03(51)
(51) To revoke all permits, licenses and certificates that the department has issued to a person who fails timely to renew a certificate under
sub. (50), and to reissue those permits, licenses and certificates if the person renews the certificate under
sub. (50).
73.03(52)
(52) To enter into agreements with the internal revenue service that provide for offsetting state tax refunds against federal tax obligations and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under
ss. 71.93 and
71.935 occur before the setoffs under those agreements.
73.03(53)
(53) To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes.
73.03(54)
(54) To publish instructional material that provides information to persons who wish to object to valuations under
s. 70.47 and to distribute that material in sufficient quantity to taxation districts.
73.03(55)
(55) To provide or approve suitable training sessions at suitable times and instructional material for board of review members.
73.03 History
History: 1971 c. 40,
215;
1973 c. 90;
1975 c. 39;
1977 c. 143;
1977 c. 196 s.
130 (7);
1977 c. 313;
1979 c. 34;
1979 c. 110 s.
60 (13);
1979 c. 221,
350;
1981 c. 20;
1981 c. 79 s.
18;
1983 a. 275 s.
15 (4);
1983 a. 524;
1983 a. 538 s.
269 (3);
1985 a. 12,
29,
273;
1987 a. 4,
27,
186;
1987 a. 312 s.
17;
1987 a. 328,
378,
399;
1989 a. 31;
1989 a. 56 s.
259;
1989 a. 74,
335;
1991 a. 39,
219,
313,
316;
1993 a. 16,
112,
205,
490;
1995 a. 27 ss.
3434g to
3440m,
9145 (1);
1995 a. 209,
233;
1997 a. 27,
35,
191,
237,
252.
73.03 Annotation
Department's construction of tax law in official technical information memorandums estopped department from collecting tax in this case. Dept. of Revenue v. Family Hospital, 105 W (2d) 250, 313 NW (2d) 828 (1982).
73.03 Annotation
Department's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, department may repeatedly subpoena records until its investigation is completed. State v. Kielisch, 123 W (2d) 125, 365 NW (2d) 904 (Ct. App. 1985).
73.0301
73.0301
License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. 73.0301(1)(b)
(b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing that grants a credential.
73.0301(1)(c)
(c) "Liable for delinquent taxes" means that a person has exhausted all legal remedies to challenge the assertion that the person owes taxes, including penalties, interest, fees and costs, under
ch. 71,
72,
76,
77,
78,
125 or
139 and sufficient time has elapsed so that the person is delinquent in the payment of those taxes.
73.0301 Note
NOTE: The bracketed language indicates the correct cross-reference as renumbered by the revisor under s. 13.93 (1) (b). Corrective legislation is pending.
73.0301(1)(d)3.
3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in
s. 50.35,
50.49 (6) (a) or
(10),
51.038,
51.04,
51.42 (7) (b) 11.,
51.421 (3) (a),
51.45 (8),
146.40 (3) or
(3m),
146.50 (5) (a) or
(b),
(6g) (a),
(7) or
(8) (a) or
(f),
250.05 (5),
252.23 (2),
252.24 (2),
254.176,
254.20 (3),
255.08 (2) (a) or
343.305 (6) (a) or a permit for operation of a campground specified in
s. 254.47 (1).
73.0301(1)(d)10.
10. A license or permit granted by the department of public instruction.
73.0301(1)(e)
(e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the ethics board; the department of financial institutions; the department of health and family services; the department of natural resources; the department of public instruction; the department of regulation and licensing; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.
73.0301(1)(f)
(f) "Nondelinquency certificate" means a certificate that the department of revenue issues to a person and that states that the person is not delinquent in the payment of taxes, including penalties, interest, fees and costs, under
ch. 71,
72,
76,
77,
78,
125 or
139.
73.0301(2)
(2) Duties and powers of licensing departments. 73.0301(2)(a)(a) Each licensing department and the supreme court, if the supreme court agrees, shall enter into a memorandum of understanding with the department of revenue under
sub. (4) (a) that requires the licensing department or supreme court to do all of the following:
73.0301(2)(a)1.
1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision. This subdivision does not apply to the department of transportation with respect to licenses described in
sub. (1) (d) 7.
73.0301(2)(a)2.
2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing shall make a request under this subdivision.
73.0301(2)(b)
(b) Each licensing department and the supreme court, if the supreme court agrees, shall do all of the following:
73.0301(2)(b)1.a.a. If, after a request is made under
par. (a) 1. or
2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in
sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this
subd. 1. a. is not subject to administrative review or, except as provided in
subd. 2., judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make a revocation or denial under this
subd. 1. a.
73.0301(2)(b)1.b.
b. Mail a notice of suspension, revocation or denial under
subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under
sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing shall mail a notice under this
subd. 1. b.
73.0301(2)(b)2.
2. If notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under
sub. (5) (a), affirm a suspension, revocation or denial under
subd. 1. a. A license holder or applicant may seek judicial review under
ss. 227.52 to
227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall make an affirmation under this subdivision.
73.0301(2)(b)3.
3. If a person submits a nondelinquency certificate issued under
sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for suspending or revoking the license or for denying the application for the license or license renewal or continuation. If reinstatement is required under this subdivision, a person is not required to submit a new application or other material or to take a new test. No separate fee may be charged for reinstatement of a license under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing shall reinstate a license or grant an application under this subdivision.
73.0301(2)(b)4.
4. If a person whose license has been suspended or revoked or whose application for a license or license renewal or continuation has been denied under
subd. 1. a. submits a nondelinquency certificate issued under
sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation. With respect to a license granted by a credentialing board, the department of regulation and licensing shall reinstate a license or grant an application under this subdivision.
73.0301(2)(c)1.1. Each licensing department and the supreme court may require a holder of a license to provide the following information upon request:
73.0301(2)(c)1.a.
a. If the license holder is an individual, the license holder's social security number.
73.0301(2)(c)1.b.
b. If the license holder is not an individual, the license holder's federal employer identification number.
73.0301(2)(c)2.
2. A licensing department may not disclose any information received under
subd. 1. to any person except to the department of revenue for the sole purpose of requesting certifications under
par. (b) 2. in accordance with the memorandum of understanding under
sub. (4) or to the department of workforce development for the purpose of administering
s. 49.22.
