73.03(74)
(74) To provide a one-time reduction from the total tax due in a written notice by the department of an audit determination under s.
77.59 (2) equal to 10 percent of the additional sales tax imposed under s.
77.52 for each year of the audit period, if the annual gross sales of the person being audited are less than $5,000,000 for each year of the audit period and, at the time that the department sends notification of examination under s.
77.59 (2), the department has received all returns required under ch.
77 from the person being audited for the entire audit period. Each person eligible for a reduction under this subsection is entitled to only one such reduction.
73.03(75)
(75) To create and maintain a web page on its Internet site to display information relating to general purpose revenues, as defined in s.
20.001 (2) (a). The information shall be presented in readily understandable formats that the department determines will provide taxpayers of this state with a useful overview of the amounts of general purpose revenue collected and the purposes for which the amounts are spent. The information shall include visual representations of data relating to the amounts of revenue collected by source and the general purposes for which the amounts are spent. The information shall also include a breakdown of the sources of general purpose revenue by year and other information the department determines is useful for taxpayers in understanding where and how the amounts collected are spent. The department may include information relating to other revenue types defined in s.
20.001 (2) if the department determines the information is useful in meeting the purpose of this subsection. The department may work with the department of administration to gather the information described in this subsection.
73.03(76)
(76) To submit a report to the joint committee on finance no later than 6 months after the end of each fiscal year, beginning with the 2021-22 fiscal year and ending with the 2025-26 fiscal year, that contains information on the use of contract auditors in the unclaimed property program under ch.
177, including auditor performance results and comments and concerns from those audited regarding the contract auditors. The department shall survey those audited by contract auditors to receive comments and concerns. Before allowing any person to engage in an audit of another person's documents or records, the administrator, as defined in s.
177.01 (1), shall post the contract or other agreement with the person on the department's Internet site. The contract or other agreement shall remain posted on the department's Internet site until the contract or other agreement is no longer in effect, is no longer valid, or is superseded or otherwise rescinded. The person may take no action to engage in the audit until the administrator certifies that the person will proceed, even if domiciled in another state, in accordance with Wisconsin statutes and department rules and guidance documents and the administrator concludes there is a reasonable justification for using the person to engage in the audit. The administrator shall actively monitor the person to ensure that the person, even if domiciled in another state, is acting in accordance with such statutes, rules, and guidance documents and shall immediately take corrective action, including rescinding the contract, if the administrator reasonably concludes the person is not acting in accordance with such statutes, rules, and guidance documents.
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;
1999 a. 9,
31,
185;
2001 a. 16,
44,
104,
107,
109;
2003 a. 33,
127;
2005 a. 25,
259;
2007 a. 20,
86;
2009 a. 2,
28,
180,
401;
2011 a. 10,
32,
257;
2013 a. 20,
54;
2015 a. 55,
216,
254,
295;
2017 a. 59,
270,
324,
358,
368;
2019 a. 10;
2021 a. 66,
87,
240,
258.
73.03 Annotation
The Department of Revenue's construction of a tax law in an official technical information memorandum estopped the department from collecting a tax. DOR v. Family Hospital,
105 Wis. 2d 250,
313 N.W.2d 828 (1982).
73.03 Annotation
The Department of Revenue's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, the department may repeatedly subpoena records until its investigation is completed. State v. Kielisch,
123 Wis. 2d 125,
365 N.W.2d 904 (Ct. App. 1985).
73.03 Annotation
The statutory duties under subs. (3), (4), and (9) to (12) and s. 73.06 (1) to (3) are broad grants of investigative and prosecutorial authority and are not the types of activities that can be compelled by mandamus, as each of these duties requires the Department of Revenue to use discretion, even if the existence of a violation is clear. In the area of criminal and civil investigative and enforcement activities, government actors invariably employ discretion so as to make those activities not amenable to mandamus relief absent a statute compelling a specific action under a specific set of facts. Klein v. DOR,
2020 WI App 56,
394 Wis. 2d 66,
949 N.W.2d 608,
18-1133.
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 safety and professional services 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(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),
(3g), or
(3m),
254.176,
254.20 (3),
256.15 (5) (a) or
(b),
(6g) (a),
(7), or
(8) (a) or
(f) or
343.305 (6) (a) or a license for operation of a campground specified in s.
97.67 (1).
73.0301(1)(d)6.
6. A license or certificate of registration issued by the department of financial institutions, or a division of it, under ss.
138.09,
138.12,
138.14,
202.12 to
202.14,
202.22,
217.06,
218.0101 to
218.0163,
218.02,
218.04,
218.05,
224.72,
224.725,
224.93 or under subch.
IV of ch. 551.
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 division of hearings and appeals; the department of agriculture, trade and consumer protection; the board of commissioners of public lands; the department of children and families; the ethics commission; the department of financial institutions; the department of health services; the department of natural resources; the department of public instruction; the department of safety and professional services; 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 safety and professional services 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 safety and professional services 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. and sub.
(5) (am), judicial review. With respect to a license granted by a credentialing board, the department of safety and professional services shall make a revocation or denial under this subd.
1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd.
1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub.
(5) (a) and
(am) or has failed to make use of such remedies.
73.0301(2)(b)1.b.
b. Send 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 sent, 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 safety and professional services shall send a notice under this subd.
1. b. With respect to a license to practice law, the department of revenue shall send a notice under this subd.
1. b., and the notice shall indicate that the license holder or applicant may request a hearing under sub.
(5) (a) and
(am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub.
(5) (a) and
(am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.
73.0301(2)(b)2.
2. Except as provided in subd.
2m., 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 safety and professional services shall make an affirmation under this subdivision.
73.0301(2)(b)2m.
2m. With respect to a license to practice law, if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after any requested review under sub.
(5) (a) and
(am), decide whether to suspend, revoke, or deny a license to practice law.
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 safety and professional services 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 safety and professional services 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 and has a social security number, the license holder's social security number.
73.0301(2)(c)1.am.
am. If the applicant is an individual and does not have a social security number, a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of children and families. A license issued in reliance upon a false statement submitted under this subd.
1. am. is invalid.
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. a. or
b. to any person except to the department of revenue for the purpose of requesting certifications under par.
(a) 1. or
2. in accordance with the memorandum of understanding under sub.
(4) and administering state taxes, to the department of workforce development for the purpose of requesting certifications under s.
108.227 (2) (a) 1. or
2. in accordance with the memorandum of understanding under s.
108.227 (4) and administering the unemployment insurance program, and to the department of children and families for the purpose of administering s.
49.22.
73.0301(3)
(3)
Duties and powers of department of revenue. 73.0301(3)(a)
(a) The department of revenue shall do all of the following:
73.0301(3)(a)1.
1. Enter into a memorandum of understanding with each licensing department and the supreme court, if the supreme court agrees, under sub.
(4) (a).
73.0301(3)(a)2.
2. Upon the request of any applicant for issuance, renewal, continuation or reinstatement of a license whose license has been previously revoked or whose application for a license or license renewal or continuation has been previously denied under sub.
(2) (b) 1. a., issue a nondelinquency certificate to the applicant if the applicant is not liable for delinquent taxes.
73.0301(3)(b)
(b) If a request for certification is made under sub.
(2) (a) 1. or
2., the department of revenue may, in accordance with a memorandum of understanding entered into under par.
(a) 1., certify to the licensing department or the supreme court that the applicant or license holder is liable for delinquent taxes.
73.0301(4)(a)
(a) Each memorandum of understanding shall include procedures that do all of the following:
73.0301(4)(a)1.
1. Establish requirements for making requests under sub.
(2) (a) 1. and
2., including specifying the time when a licensing department or the supreme court shall make requests under sub.
(2) (a) 1. and
2., and for making certifications under sub.
(3) (b).
73.0301(4)(b)
(b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes, the effects on program administration and whether a suspension, revocation or denial under sub.
(2) (b) 1. a. will have an impact on public health, safety or welfare or the environment shall be considered in establishing requirements under par.
(a) 1. 73.0301(5)(a)(a) The department of revenue shall conduct a hearing requested by a license holder or applicant for a license or license renewal or continuation under sub.
(2) (b) 1. b. or by an applicant for certification or recertification or a certificate holder under s.
73.03 (50) or
73.09 (7m) (b) to review a certification or determination of tax delinquency that is the basis of a denial or revocation of a license in accordance with this section or of a certificate, certification or recertification under s.
73.03 (50) or
73.09 (7m). A hearing under this paragraph is limited to questions of mistaken identity of the license or certificate holder or applicant and of prior payment of the delinquent taxes for which the department of revenue certified or determined the license or certificate holder or applicant is liable. At a hearing under this paragraph, any statement filed by the department of revenue, the licensing department or the supreme court, if the supreme court agrees, may be admitted into evidence and is prima facie evidence of the facts that it contains. Notwithstanding ch.
227, a person entitled to a hearing under this paragraph is not entitled to any other notice, hearing or review, except as provided in par.
(am) and sub.
(2) (b) 2. 73.0301(5)(am)
(am) If a person who holds a license to practice law or who is an applicant for a license to practice law receives a hearing under par.
(a) to review a certification or determination of tax delinquency that is the basis for a denial, suspension, or revocation of a license to practice law and such certification or determination is affirmed as a result of the hearing under par.
(a), the person may seek judicial review of the certification or determination of tax delinquency under ss.
227.52 to
227.60, except that the review shall be in the circuit court for Dane County.
73.0301(5)(b)
(b) After a hearing conducted under par.
(a) or, in the case of a determination related to a license to practice law, after a hearing under par.
(a) or, if the hearing is appealed, after judicial review under par.
(am), the department of revenue shall do one of the following:
73.0301(5)(b)1.
1. Issue a nondelinquency certificate to a license holder or an applicant for a license or license renewal or continuation if the department determines that the license holder or applicant is not liable for delinquent taxes. For a hearing requested by an applicant for certification or recertification or a certificate holder under s.
73.03 (50) or
73.09 (7m) (b), the department shall grant a certification or recertification or reinstate a certification if the department determines that the applicant or certificate holder is not liable for delinquent taxes, unless there are other grounds for denying the application or revoking the certification.
73.0301(5)(b)2.
2. Provide notice that the department of revenue has affirmed its certification of tax delinquency to a license holder; to an applicant for a license, a license renewal or a license continuation; and to the licensing department or the supreme court, if the supreme court agrees. For a hearing requested by an applicant for certification or recertification or a certificate holder under s.
73.03 (50), or
73.09 (7m) (b), the department of revenue shall provide notice to the applicant or certificate holder that the department of revenue has affirmed its determination of tax delinquency.
73.0301 History
History: 1997 a. 237 ss.
301,
307,
532;
1999 a. 9,
31,
32,
186;
2001 a. 56;
2005 a. 25;
2007 a. 1;
2007 a. 20 ss.
2155 to
2158,
9121 (6) (a);
2007 a. 130,
196;
2009 a. 2,
3,
185,
344,
405;
2011 a. 32;
2013 a. 20,
36;
2013 a. 173 s.
33;
2013 a. 357;
2015 a. 55,
118,
258;
2017 a. 324,
331;
2021 a. 232.
73.0302
73.0302
Liability for delinquent taxes. 73.0302(1)(1)
If the department of revenue determines that an applicant for certification or recertification under s.
73.03 (50) or a person who holds a certificate issued under s.
73.03 (50) is liable for delinquent taxes, as defined in s.
73.0301 (1) (c), the department of revenue may deny the application or revoke the certificate. Except as provided in sub.
(3), a denial or revocation under this subsection is not subject to judicial review.
73.0302(2)
(2) If the department of revenue denies an application or revokes a certificate under sub.
(1), the department shall send a notice of denial or revocation to the applicant or certificate holder. The notice shall include a statement of the facts that warrant the denial or revocation and a statement that the applicant or certificate holder may, within 30 days after the date on which the notice of denial or revocation is sent, file a written request with the department to have the determination that he or she is liable for delinquent taxes reviewed at a hearing under s.
73.0301 (5) (a).
73.0302(3)
(3) If, after a hearing under s.
73.0301 (5) (a), the department of revenue affirms a determination under sub.
(1) that an applicant or certificate holder is liable for delinquent taxes, the department shall affirm its denial or revocation. An applicant or certificate holder may seek judicial review under ch.
227 in the circuit court for Dane County of an affirmation by the department of a denial or revocation under this subsection.
73.0302(4)
(4) If, after a hearing under s.
73.0301 (5) (a), the department of revenue determines that a person whose certificate is revoked under sub.
(1) 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 subsection.
73.0302 History
History: 1997 a. 237;
2017 a. 324.
73.0303
73.0303
Personal renewable fuel production. The department may not require a person to obtain a business tax registration certificate related to the production or use of renewable fuel that is exempt under s.
78.01 (2n) from the tax imposed under s.
78.01 (1).
73.0303 History
History: 2009 a. 401.
73.0305
73.0305
Revenue limits calculations. The department of revenue shall determine and certify to the state superintendent of public instruction, at the superintendent's request, the allowable rate of increase under subch.
VII of ch. 121. The allowable rate of increase is the percentage change, if not negative, in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.
73.0306
73.0306
Disregarded entities. With regard to a single-owner entity that is disregarded as a separate entity under section
7701 of the Internal Revenue Code, any notice that the department of revenue sends to the owner or to the entity is considered a notice sent to both and both are liable for any amounts due as specified in the notice. This section applies to all laws administered by the department.
73.0306 History
History: 2017 a. 58.
73.031
73.031
Arrest powers. A special agent of the department of revenue who has been certified as a law enforcement officer by the law enforcement standards board and who is on duty may arrest a person if the special agent believes, on reasonable grounds, that a warrant for the person's arrest has been issued in this state, that a felony warrant has been issued in another state, that the person is violating or has violated s.
945.03 (2m) or
945.04 (2m), or that the person is violating or has violated s.
945.05 (1m) in a case in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s.
945.03 (2m) or
945.04 (2m) or if a crime has been committed in the presence of the special agent. The special agent shall cause the person arrested and the documents and reports pertaining to the arrest to be delivered to the chief of police or sheriff in the jurisdiction where the arrest is made. The special agent shall be available as a witness for the state. A special agent acting under this section is an employee of the department and is subject to its direction, benefits and legal protection.
73.031 History
History: 1991 a. 39;
2003 a. 33.
73.035
73.035
Private letter rulings. 73.035(1)(1)
In this section, “department" means the department of revenue.
73.035(2)
(2) Upon receipt of a request, in the form prescribed by the department, from a person who requests a ruling about facts relating to a tax that the department administers, the department may issue a private letter ruling. Rulings under this section:
73.035(2)(a)
(a) May be published if the department decides to do so.
73.035(2)(b)
(b) May be edited by the requester as to types of information specified by the department, if that editing is submitted to the department before the deadline that the department establishes and if the department approves the editing.
