995.10 History
History: 1999 a. 122;
2003 a. 73;
2005 a. 155 s.
30; Stats. 2005 s. 995.10.
995.11
995.11
Payments under the tobacco settlement agreement. 995.11(1)(1) In this section, "tobacco settlement agreement" means the Attorneys General Master Tobacco Settlement Agreement of November 23, 1998.
995.11(2)
(2) The state's participation in the tobacco settlement agreement is affirmed.
995.11(3)
(3) All payments received and to be received by the state under the tobacco settlement agreement are the property of the state, to be used as provided by law, including a sale, assignment, or transfer of the right to receive the payments under
s. 16.63. No political subdivision of the state, and no officer or agent of any political subdivision of the state, shall have or seek to maintain any claim related to the tobacco settlement agreement or any claim against any party that was released from liability by the state under the tobacco settlement agreement.
995.11 History
History: 2001 a. 16;
2005 a. 155 s.
31; Stats. 2005 s. 995.11.
995.12
995.12
Certification under the tobacco settlement agreement. 995.12(1)(a)
(a) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including "menthol," "lights," "kings," and "100s," and includes any brand name, alone or in conjunction with any other word; trademark; logo; symbol; motto; selling message; recognizable pattern of colors; or other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
995.12(1)(c)
(c) "Department" means the department of revenue.
995.12(1)(d)
(d) "Distributor" means a person that is authorized to affix tax stamps to packages or other containers of cigarettes under
subch. II of ch. 139 or any person that is required to pay the tax imposed on tobacco products under
subch. III of ch. 139.
995.12(1)(f)
(f) "Nonparticipating manufacturer" means any tobacco product manufacturer that is not a participating manufacturer.
995.12(1)(g)
(g) "Participating manufacturer" has the meaning given in section II (jj) of the master settlement agreement.
995.12(2)
(2) Certifications; directory; tax stamps. 995.12(2)(a)1.1. Every tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver in the manner prescribed by the attorney general a certification to the department and attorney general, no later than the 30th day of April each year, certifying that as of that date the tobacco product manufacturer is either a participating manufacturer or is in full compliance with
s. 995.10 (2) (b).
995.12(2)(a)2.
2. A participating manufacturer shall include in its certification a list of its brand families. The participating manufacturer shall update that list at least 30 calendar days prior to any addition to or modification of its brand families by executing and delivering a supplemental certification to the department and attorney general.
995.12(2)(a)3.
3. A nonparticipating manufacturer shall include all of the following in its certification:
995.12(2)(a)3.a.
a. A list of all of its brand families and the number of units sold for each brand family that were sold in the state during the preceding calendar year.
995.12(2)(a)3.b.
b. A list of all of its brand families that have been sold in the state at any time during the current calendar year.
995.12(2)(a)3.c.
c. A list of any brand families sold in the state during the preceding calendar year that are no longer being sold in the state as of the date of such certification.
995.12(2)(a)3.d.
d. The name and address of any other manufacturer of the brand families in the preceding or current calendar year.
995.12(2)(a)4.
4. The nonparticipating manufacturer shall update the list under
subd. 3. at least 30 calendar days before any addition to or modification of its brand families by executing and delivering a supplemental certification to the department and attorney general.
995.12(2)(a)5.
5. The nonparticipating manufacturer shall further certify all of the following:
995.12(2)(a)5.a.
a. That the nonparticipating manufacturer is registered to do business in the state or has appointed an agent for service of process and provided notice of that appointment as required by
sub. (3).
995.12(2)(a)5.b.
b. That the nonparticipating manufacturer has established and continues to maintain a qualified escrow fund and has executed a qualified escrow agreement that has been reviewed and approved by the attorney general and that governs the qualified escrow fund.
995.12(2)(a)5.c.
c. That the nonparticipating manufacturer is in full compliance with this section and
s. 995.10.
995.12(2)(a)5.d.
d. The name, address, and telephone number of the financial institution where the nonparticipating manufacturer has established the qualified escrow fund required under
s. 995.10 (2) (b).
995.12(2)(a)5.e.
e. The account number of the qualified escrow fund and any subaccount number for the state.
995.12(2)(a)5.f.
f. The amount the nonparticipating manufacturer placed into the fund for cigarettes sold in the state during the preceding calendar year, the date and amount of each deposit, and any evidence or verification as required by the attorney general.
995.12(2)(a)5.g.
g. The amount and date of any withdrawal or transfer of funds the nonparticipating manufacturer made at any time from the fund or from any other qualified escrow fund into which it ever made escrow payments under
s. 995.10 (2) (b).
995.12(2)(a)6.
6. A participating manufacturer may not include a brand family in its certification unless the participating manufacturer affirms that the brand family constitutes its cigarettes for purposes of calculating its payments under the master settlement agreement for the relevant year, in the volume and shares determined under the master settlement agreement.
995.12(2)(a)7.
7. A nonparticipating manufacturer may not include a brand family in its certification unless it affirms that the brand family constitutes its cigarettes for purposes of
s. 995.10.
995.12(2)(a)8.
8. Nothing in this section shall be construed as limiting or otherwise affecting the state's right to maintain that a brand family constitutes cigarettes of a different tobacco product manufacturer for purposes of calculating payments under the master settlement agreement or for purposes of
s. 995.10.
995.12(2)(a)9.
9. Tobacco product manufacturers shall maintain all invoices and documentation of sales and other such information relied upon for the certification under
subd. 5. for a period of 5 years, unless otherwise required by law to maintain them for a greater period of time.
995.12(2)(b)
(b)
Directory of cigarettes approved for stamping and sale. Not later than March 1, 2004, the attorney general shall develop and make available for public inspection a directory listing all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of
par. (a) and all brand families that are listed in the certifications, except as follows:
995.12(2)(b)1.
1. The attorney general shall not include or retain in the directory the name or brand families of any nonparticipating manufacturer that has failed to provide the required certification or whose certification the attorney general determines is not in compliance with
par. (a) 3. to
5., unless the attorney general has determined that the violation has been cured.
995.12(2)(b)2.
2. Neither a tobacco product manufacturer nor brand family may be included or retained in the directory if the attorney general concludes, in the case of a nonparticipating manufacturer, that any of the following apply:
995.12(2)(b)2.a.
a. An escrow payment required under
s. 995.10 (2) (b) for any period for any brand family, whether or not listed by such nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement that has been approved by the attorney general.
995.12(2)(b)2.b.
b. Any outstanding final judgment, including interest on that judgment, for a violation of
s. 995.10 has not been fully satisfied for the brand family or manufacturer.
995.12(2)(b)3.
3. The attorney general shall update the directory as necessary to correct mistakes and to add or remove a tobacco product manufacturer or brand family to keep the directory in conformity with the requirements under this paragraph.
995.12(2)(b)4.
4. Every distributor shall provide and update as necessary an electronic mail address to the attorney general for the purpose of receiving any notifications as may be required under this section.
995.12(2)(c)
(c)
Prohibition against stamping or sale of cigarettes not in the directory. It shall be unlawful for any person to affix a stamp to a package or other container of cigarettes of a tobacco product manufacturer or brand family not included in the directory or to sell, or offer or possess for sale, in this state cigarettes of a tobacco product manufacturer or brand family not included in the directory.
995.12(3)(a)(a)
Requirement for agent for service of process. Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in this state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory under
sub. (2) (b), appoint and continually engage the services of an agent in this state to act as agent for the service of process on whom all processes, and any action or proceeding against it concerning or arising out of the enforcement of this section and
s. 995.10, may be served in any manner authorized by law. That service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to the attorney general.
995.12(3)(b)
(b)
Notification of termination of agent. The nonparticipating manufacturer shall provide notice to the department and attorney general 30 calendar days before termination of the authority of an agent under
par. (a) and shall provide proof to the satisfaction of the attorney general of the appointment of a new agent no less than 5 calendar days before the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the department and attorney general of that termination within 5 calendar days and shall include proof to the satisfaction of the attorney general of the appointment of a new agent.
995.12(3)(c)
(c)
Service on department of financial institutions. Any nonparticipating manufacturer whose cigarettes are sold in this state, who has not appointed and engaged an agent as required in this subsection, shall be considered to have appointed the department of financial institutions as that agent and may be proceeded against in courts of this state by service of process upon the department of financial institutions provided, however, that the appointment of the department of financial institutions as that agent does not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory under
sub. (2) (b).
995.12(4)
(4) Reporting of information; escrow installments. 995.12(4)(a)(a) Reporting by distributors. Not later than 20 calendar days after the end of each calendar quarter, and more frequently if so directed by the department, each distributor shall submit a report that includes any information that the department requires to facilitate compliance with this section, including a list by brand family of the total number of cigarettes, or, in the case of roll-your-own tobacco, the equivalent stick count, for which the distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due for those cigarettes. The distributor shall maintain, and make available to the department, all invoices and documentation of sales of all nonparticipating manufacturer cigarettes and any other information relied upon in reporting to the department for a period of 5 years.
995.12(4)(b)
(b)
Disclosure of information. The department is authorized to disclose to the attorney general any information received under this section and requested by the attorney general for purposes of determining compliance with and enforcing the provisions of this section. The department and attorney general shall share with each other the information received under this section, and may share such information with other federal, state, or local agencies only for purposes of enforcement of this section,
s. 995.10, or corresponding laws of other states.
995.12(4)(c)
(c)
Verification of qualified escrow fund. The attorney general may require at any time from the nonparticipating manufacturer proof, from the financial institution in which the manufacturer has established a qualified escrow fund for the purpose of compliance with
s. 995.10, of the amount of money in that fund, exclusive of interest, the amount and date of each deposit into the fund, and the amount and date of each withdrawal from the fund.
995.12(4)(d)
(d)
Requests for additional information. In addition to the information required to be submitted under
par. (c), the attorney general may require a distributor or tobacco product manufacturer to submit any additional information, including samples of the packaging or labeling of each brand family, as is necessary to enable the attorney general to determine whether a tobacco product manufacturer is in compliance with this section.
995.12(4)(e)
(e)
Quarterly escrow installments. To promote compliance with this section, the attorney general may promulgate rules requiring a tobacco product manufacturer subject to the requirements of
sub. (2) (a) 3. to make the escrow deposits required in quarterly installments during the year in which the sales covered by such deposits are made. The attorney general may require production of information sufficient to enable the attorney general to determine the adequacy of the amount of the installment deposit.
995.12(5)(a)(a)
License revocation and civil penalty. Upon a determination that a distributor has violated
sub. (2) (c), the department may revoke or suspend the license of the distributor in the manner provided under
s. 139.44 (4) and
(7). Each stamp affixed and each sale of cigarettes or offer or possession to sell cigarettes in violation of
sub. (2) (c) shall constitute a separate violation. For each violation the department may also impose a forfeiture in an amount not to exceed the greater of 500% of the retail value of the cigarettes or $5,000.
995.12(5)(b)
(b)
Contraband and seizure. Any cigarettes that have been sold, offered for sale, or possessed for sale, in this state, in violation of
sub. (2) (c) shall be deemed contraband and such cigarettes shall be subject to seizure as provided under
s. 139.40. All cigarettes that are seized shall be destroyed and not resold.
995.12(5)(c)
(c)
Injunction. The attorney general, on behalf of the department, may seek an injunction to restrain a threatened or actual violation of
sub. (2) (c) or failure to comply with
sub. (4) (a) or
(d) by a distributor and to compel the distributor to comply with those subsections.
995.12(5)(d)
(d)
Unlawful sale and distribution. It shall be unlawful for a person to sell or distribute cigarettes or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of
sub. (2) (c).
Section 139.44 (7), as it applies to violations under
subchs. II and
III of ch. 139, applies to a violation of this paragraph.
995.12(5)(e)
(e)
Unfair and deceptive trade practice. A person who violates
sub. (2) (c) engages in an unfair and deceptive trade practice in violation of
s. 100.20.
995.12(6)
(6) Notice and review of determination. A determination of the attorney general to not include or to remove from the directory under
sub. (2) (b) a brand family or tobacco product manufacturer shall be subject to review in the manner prescribed under
ch. 227.
995.12(7)
(7) Applicants for licenses. No person shall be issued a license or granted a renewal of a license to act as a distributor unless that person has certified in writing that the person will comply fully with this section.
995.12(8)
(8) Dates. For the year 2003, the first report of distributors required by
sub. (4) (a) shall be due 30 calendar days after November 27, 2003; the certifications by a tobacco product manufacturer described in
sub. (2) (a) shall be due 45 calendar days after that date; and the directory described in
sub. (2) (b) shall be published or made available within 90 calendar days after that date.
995.12(9)
(9) Promulgation of rules. The attorney general may promulgate rules necessary to effect the purposes of this section.
995.12(10)
(10) Recovery of costs and fees by attorney general. In any action brought by the state to enforce this section, including an action under
sub. (5) (c) the state shall be entitled to recover the costs of investigation and prosecution expert witness fees, court costs, and reasonable attorney fees.
995.12(11)
(11) Transfer of profits for violations. If a court determines that a person has violated this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be transferred and paid to the state. Unless otherwise expressly provided, the remedies or penalties provided by this section are cumulative.
995.12(12)
(12) Construction. If a court finds that the provisions of this section and of
s. 995.10 conflict and cannot be harmonized, then the provisions of
s. 995.10 shall control. If any part of this section causes
s. 995.10 to no longer constitute a qualifying or model statute, as those terms are defined in the master settlement agreement, then that portion of this section is not valid.
995.12 History
History: 2003 a. 73;
2005 a. 155 s.
32; Stats. 2005 s. 995.12;
2007 a. 156.
995.12 Cross-reference
Cross-reference: See also ch.
Jus 16, Wis. adm. code.
995.20
995.20
Legal holidays. January 1, January 15, the 3rd Monday in February (which shall be the day of celebration for February 12 and 22), the last Monday in May (which shall be the day of celebration for May 30), June 19, which shall be the day of observation for Juneteenth Day, July 4, the 1st Monday in September which shall be known as Labor day, the 2nd Monday in October, November 11, the 4th Thursday in November (which shall be the day of celebration for Thanksgiving), December 25, the day of holding the partisan primary election, and the day of holding the general election in November are legal holidays. On Good Friday the period from 11 a.m. to 3 p.m. shall uniformly be observed for the purpose of worship. In every 1st class city the day of holding any municipal election is a legal holiday, and in every such city the afternoon of each day upon which a primary election is held for the nomination of candidates for city offices is a half holiday and in counties having a population of 500,000 or more the county board may by ordinance provide that all county employees shall have a half holiday on the day of such primary election and a holiday on the day of such municipal election, and that employees whose duties require that they work on such days be given equivalent time off on other days. Whenever any legal holiday falls on Sunday, the succeeding Monday shall be the legal holiday.
995.20 History
History: 1971 c. 226;
1973 c. 140,
333;
1977 c. 187 s.
96; Stats. 1977 s. 757.17;
1983 a. 7;
1983 a. 192 s.
257; Stats. 1983 s. 895.20;
2005 a. 155 s.
33; Stats. 2005 s. 995.20;
2009 a. 91;
2011 a. 75.
995.22
995.22
Wisconsin family month, week and Sunday. The month of November, in which the celebration of Thanksgiving occurs, is designated as Wisconsin Family Month, the first 7 days of that month are designated as Wisconsin Family Week and the first Sunday of that month is designated as Family Sunday. In conjunction therewith, appropriate observances, ceremonies, exercises and activities may be held under state auspices to focus attention on the principles of family responsibility to spouses, children and parents, as well as on the importance of the stability of marriage and the home for our future well-being; and the chief officials of local governments and the people of the state are invited either to join and participate therein or to conduct like observances in their respective localities.
995.22 History
History: 1973 c. 333;
1977 c. 187 s.
96; Stats. 1977 s. 757.171;
1983 a. 192 s.
258; Stats. 1983 s. 895.22;
1987 a. 27;
2005 a. 155 s.
34; Stats. 2005 s. 995.22.
995.225
995.225
Fire Prevention Week. 995.225(1)
(1) The week in October during which October 9 falls is designated Fire Prevention Week and the Saturday at the end of Fire Prevention Week is designated Wisconsin Firefighters Memorial Day. In conjunction with the week, appropriate observances, ceremonies, exercises, and activities may be held under state auspices to do all of the following:
995.225(1)(a)
(a) Commemorate 2 of the most devastating fires in U.S. history, both of which started on October 8, 1871, the Peshtigo fire and the Chicago fire.
995.225(1)(b)
(b) Study fire safety tips to help avoid home fires.
995.225(1)(c)
(c) Recognize that well-trained, dedicated, and well-equipped fire departments are important to all of the residents of this state.
995.225(1)(d)
(d) Recognize that thousands of state firefighters, both full-time and volunteer, dedicate themselves to protecting lives and property.
995.225(1)(e)
(e) Express the gratitude of the residents of this state for the valuable contributions that firefighters have made to the other residents of this state.
995.225(1)(f)
(f) Honor those contributions and memorialize the firefighters of this state who have died while performing their duties.
995.225(2)
(2) The chief officials of local governments and the people of the state are invited either to join and participate in the observances, ceremonies, exercises, and activities under
sub. (1) that may be held under state auspices or to conduct similar observances in their respective localities.
995.225 History
History: 2003 a. 56,
320;
2005 a. 155 s.
35; Stats. 2005 s. 995.225;
2011 a. 185.
995.23
995.23
Indian Rights Day. July 4 is designated as "Indian Rights Day," and in conjunction with the celebration of Independence Day, appropriate exercises or celebrations may be held in commemoration of the granting by congress of home rule and a bill of rights to the American Indians. When July 4 falls on Sunday, exercises or celebrations of Indian Rights Day may be held on either the third or the fifth.
995.23 History
History: 1977 c. 187 s.
96; Stats. 1977 s. 757.175;
1983 a. 192 s.
259; Stats. 1983 s. 895.23;
2005 a. 155 s.
36; Stats. 2005 s. 995.23.
