73.09(7m)(d)
(d) If, after a hearing under
s. 73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under
par. (a) is not liable for delinquent taxes, as defined in
s. 73.0301 (1) (c), the department shall reinstate the certificate. The department may not charge a fee for reinstatement of a certificate under this paragraph.
73.10
73.10
Municipal finance. 73.10(1)(1) In this section "department" means the department of revenue.
73.10(2)(a)1.1. The department shall collect annually from all town, city, village, county, and other public officers all of following:
a. Information regarding the collection of taxes, receipts from licenses, and other sources.
b. Information regarding the expenditure of public funds for all purposes.
c. Any other information that is considered necessary by the department.
73.10(2)(a)2.
2. Information collected under
subd. 1. shall be on forms prescribed by the department that include any requirements under
par. (b). All public officers requested to provide information under
subd. 1. shall properly complete and promptly return to the department all forms transmitted to them by the department.
73.10(2)(a)3.
3. The department shall examine all town, village, city, county, and other public records that the department considers necessary. The department shall publish annually the information collected under this paragraph, with any compilations, analyses, or recommendations that the department determines are necessary. The department shall disseminate information concerning local government accounting, auditing, and fiscal matters.
73.10(2)(b)1.1. The department may require by rule all of the following:
73.10(2)(b)1.a.
a. That the information it needs under
par. (a) be submitted as annual financial statements, notes to the financial statements, and supporting schedules.
73.10(2)(b)1.b.
b. That the statements, notes, and schedules under
subd. 1. a. conform to generally accepted accounting principles promulgated by the governmental accounting standards board or its successor bodies.
73.10(2)(b)1.c.
c. That the statements, notes, and schedules under
subd. 1. a. be audited in accordance with generally accepted auditing standards.
73.10(3)
(3) The department may inspect and examine or cause an inspection and examination of the records of any town, city, village, county or other public officer whenever such officer fails or neglects to return properly the information required by
sub. (2) within the time specified under
s. 86.303 (5) (c),
(d) or
(g).
73.10(4)
(4) The officers responsible for the furnishing of information collected pursuant to this section shall be jointly and severally liable for any loss the town, city, village, county or other local public body, board, commission or agency suffers through their delinquency; and no payment shall be made them for salary, or on any other accounts, until the total amount of charges for such inspection and examination as provided in
sub. (6) has been paid into the treasury of the regular county or other local public body, board, commission or agency.
73.10(5)
(5) The department may inquire into the system of accounting of public funds in use by towns, villages, cities, counties and all other local public bodies, boards, commissions, departments or agencies except technical college districts and school districts; devise a system of accounts which is as nearly uniform as practicable; and audit the books of the town, village, city, county or other local public body, board, commission, department or agency, or any municipal electric utility upon its own motion.
73.10(6)
(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 offices of the 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.
73.10 Cross-reference
Cross Reference: See also ch.
Tax 16, Wis. adm. code.
73.12
73.12
Set off of payments to vendors. 73.12(1)
(1)
Definitions. In this section:
73.12(1)(a)
(a) "Tax" means an amount that is owed to this state under
ch. 71,
72,
76,
77,
78 or
139 and any addition to tax, interest, penalties or other liability in respect to those amounts and that has been reduced to a tax warrant or in respect to which the time limit for appeal has passed.
73.12(1)(b)
(b) "Vendor" means a person providing goods or services to this state under
subch. IV or
V of ch. 16 or under
ch. 84 if the value of the contract for those goods or services is at least $500.
73.12(2)
(2) Request for setoff. The department of revenue may request the department of administration to proceed under
sub. (3) against any vendor who owes a tax. A request under this subsection consists of identification of the vendor and of the vendor's contracts with this state and notice to the vendor of the request for a setoff.
73.12(3)
(3) Setoff. Upon receipt of a request under
sub. (2), the department of administration shall begin to set off against amounts owed by this state to a vendor taxes owed to this state by that vendor until those taxes are paid in full. If the secretary of administration determines, within 30 days after receipt of a request for setoff, that the vendor against whom setoff is requested is either an essential supplier of critical commodities or the only vendor from whom a necessary good or service can be obtained and notifies the secretary of revenue of that determination, the department of administration shall waive the right of setoff and the department of administration shall pay to the vendor the amounts set off. The department of administration shall, within 30 days after the end of each calendar quarter, transfer to the department of revenue the taxes set off during the previous calendar quarter for deposit in the general fund, or in the transportation fund in respect to taxes owed under
ch. 78, and shall notify the department of revenue of the amounts set off against each vendor.
73.12(4)
(4) Application of proceeds. Upon notice under
sub. (3), the department of revenue shall reduce on its books the liability of the vendor by the amount set off. The department shall reduce the principal amount of tax liability and related amounts beginning with the liability of longest standing and proceeding chronologically to the most recent liability. In respect to each principal amount of liability and related amounts, the department of revenue shall reduce amounts in the order provided in
s. 71.91 (5) (k).
73.12(5)
(5) Liability precluded. Exchange of information required to administer this section does not result in liability under
s. 71.78,
72.06,
77.61 (5),
78.80 (3) or
139.38 (6). The department of administration is not liable to any vendor because of setoffs under this section.
73.12(6)
(6) Preservation of other remedies. The availability of the remedy under this section does not abridge the rights of the department of revenue to proceed under
ss. 71.80 (12),
71.91 (1) (a) and
(c) and
(2) to
(5m) and
71.92.
73.12(7)
(7) Tax identification information. The department of administration may collect from vendors and provide to the department of revenue any tax identification information that the department of revenue requires to administer the program under this section.
