71.10(5e)(b)2.
2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return as a football donation when the individual files a tax return.
71.10(5e)(b)3.
3. `Designation deducted from refund.' Except as provided under par.
(d), if the individual is owed a refund for that year after crediting under ss.
71.75 (9) and
71.80 (3), the department shall deduct the amount designated on the return as a football donation from the amount of the refund.
71.10(5e)(c)
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return as a football donation:
71.10(5e)(c)1.
1. The department shall reduce the designation for the football donation to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return as a football donation.
71.10(5e)(c)2.
2. The designation for the football donation is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5e)(d)
(d)
Errors; insufficient refund. If an individual who is owed a refund that does not equal or exceed the amount designated on the return as a football donation, after crediting under ss.
71.75 (9) and
71.80 (3) and after error corrections, the department shall reduce the designation for the football donation to reflect the actual amount of the refund the individual is otherwise owed, after crediting under ss.
71.75 (9) and
71.80 (3) and after error corrections.
71.10(5e)(e)
(e)
Conditions. If an individual places any conditions on a designation for the football donation, the designation is void.
71.10(5e)(f)
(f)
Void designation. If a designation for the football donation is void, the department shall disregard the designation and determine amounts due, owed, refunded and received without regard to the void designation.
71.10(5e)(g)
(g)
Tax return. The secretary of revenue shall provide a place for the designations under this subsection on the individual income tax return.
71.10(5e)(h)
(h)
Certification of amounts. 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:
71.10(5e)(h)1.
1. The total amount of the administrative costs, including data processing costs, incurred by the department in administering this subsection during the previous fiscal year.
71.10(5e)(h)2.
2. The total amount received from all designations for football donations made by taxpayers during the previous fiscal year.
71.10(5e)(h)3.
3. The net amount remaining after the administrative costs, including data processing costs, under subd.
1. are subtracted from the total received under subd.
2. 71.10(5e)(h)4.
4. From the moneys received from designations for football donations, an amount equal to the sum of administrative expenses, including data processing costs, certified under subd.
1. shall be deposited into the general fund and credited to the appropriation under s.
20.566 (1) (hp), and the net amount remaining that is certified under subd.
3. shall be deposited into the fund created under s.
229.8257 and credited for maintenance and operating costs of a football stadium under s.
229.821 (6).
71.10(5e)(i)
(i)
Amounts subject to refund. Amounts designated for football donations under this subsection are not subject to refund to the taxpayer unless the taxpayer submits information to the satisfaction of the department within 18 months after the date on which taxes are due or the date on which the return is filed, whichever is later, that the amount designated is clearly in error. Any refund granted by the department under this paragraph shall be deducted from the moneys received under this subsection in the fiscal year that the refund is certified.
71.10(5f)(a)1.
1. “Cancer research program" means the program under s.
255.055 that provides moneys for cancer research and the payment of administrative expenses related to the administration of this subsection.
71.10(5f)(b)1.1. `Designation on return.' Subject to sub.
(5s), every individual filing an income tax return who has a tax liability or is entitled to a tax refund may designate on the return any amount of additional payment or any amount of a refund due that individual for the cancer research program.
71.10(5f)(b)2.
2. `Designation added to tax owed.' If the individual owes any tax, the individual shall remit in full the tax due and the amount designated on the return for the cancer research program when the individual files a tax return.
71.10(5f)(b)3.
3. `Designation deducted from refund.' Except as provided in par.
(d), if the individual is owed a refund for that year after crediting under ss.
71.75 (9) and
71.80 (3), the department of revenue shall deduct the amount designated on the return for the cancer research program from the amount of the refund.
71.10(5f)(c)
(c)
Errors; failure to remit correct amount. If an individual who owes taxes fails to remit an amount equal to or in excess of the total of the actual tax due, after error corrections, and the amount designated on the return for the cancer research program:
71.10(5f)(c)1.
1. The department shall reduce the designation for the cancer research program to reflect the amount remitted in excess of the actual tax due, after error corrections, if the individual remitted an amount in excess of the actual tax due, after error corrections, but less than the total of the actual tax due, after error corrections, and the amount originally designated on the return for the cancer research program.
71.10(5f)(c)2.
2. The designation for the cancer research program is void if the individual remitted an amount equal to or less than the actual tax due, after error corrections.
71.10(5f)(d)
(d)
Errors; insufficient refund. If an individual is owed a refund which does not equal or exceed the amount designated on the return for the cancer research program, after crediting under ss.
71.75 (9) and
71.80 (3) and after error corrections, the department shall reduce the designation for the cancer research program to reflect the actual amount of the refund that the individual is otherwise owed, after crediting under ss.
71.75 (9) and
71.80 (3) and after error corrections.
71.10(5f)(e)
(e)
Conditions. If an individual places any conditions on a designation for the cancer research program, the designation is void.
71.10(5f)(f)
(f)
Void designation. If a designation for the cancer research program is void, the department shall disregard the designation and determine amounts due, owed, refunded, and received without regard to the void designation.