AB40,727,2215 73.0301 (1) (e) "Licensing department" means the department of
16administration; the department of agriculture, trade and consumer protection; the
17board of commissioners of public lands; the department of children and families; the
18government accountability board; the department of financial institutions; the
19department of health services; the department of natural resources; the department
20of public instruction; the department of safety and professional services; the
21department of workforce development; the office of the commissioner of insurance;
22or the department of transportation.

AB40,727,2525 73.16 (1) (ab) "Combined group" has the meaning given in s. 71.255 (1) (a).

AB40,728,62 73.16 (3) Relying on past audits. (a) A person who is subject to a determination
3by the department, including all other members of that person's combined group for
4purposes of determining the tax due under s. 71.23 for taxable years beginning after
5December 31, 2008, shall not be liable for any amount that the department asserts
6that the person owes if all of the following conditions are satisfied:

AB40,728,107 1. The liability asserted by the department is the result of a tax issue during
8the period associated with a prior determination for which the person is subject to
9and the tax issue is the same as the tax issue during the period associated with the
10current determination.

AB40,728,1611 2. A department employee who was involved in the prior determination
12identified or reviewed the tax issue before completing the prior determination, as
13shown by any schedules, exhibits, audit reports, documents, or other written
14evidence pertaining to the determination, and the schedules, exhibits, reports,
15documents and other written evidence show that the department did not adjust the
16person's treatment of the tax issue.

AB40,728,1817 3. The liability asserted by the department as described under subd. 1. was not
18asserted in the prior determination.

AB40,729,219 (b) This subsection does not apply to any period associated with a
20determination, if the period begins after the promulgation of a rule, dissemination
21of written guidance to the public or to the person who is subject to the determination,
22the effective date of a statute, or the date on which a tax appeals commission or court
23decision becomes final and conclusive and if the rule, guidance, statute, or decision
24imposes the liability as a result of the tax issue described in par. (a) 1. This subsection
25does not apply to any period associated with a determination if the taxpayer did not

1give the department employee adequate and accurate information or if the issue is
2settled by a written agreement between the department and the taxpayer.

AB40,729,23 476.14 Remedies for nonpayment of taxes. All taxes levied under this
5subchapter upon the property of any company defined in s. 76.02, which are not paid
6at the time provided by law, shall thereupon become delinquent and bear interest at
7the rate of 1.5% per month until actually paid. Upon a showing by the department
8under s. 73.16 (4), the failure of any such company to pay the taxes and interest so
9required of the company within 60 days after the entry of final judgment dismissing
10in whole or in part any action of the company to restrain or set aside a tax, or the
11failure of the company within 60 days after the entry of final judgment in favor of the
12state for the taxes and interest to pay the judgment shall be cause for forfeiture of
13all the rights, privileges and franchises granted by special charter or obtained under
14general laws, by or under which the company is organized and its business is
15operated. The attorney general upon the showing by the department under s. 73.16
16(4) shall proceed by action to have forfeiture of such rights, privileges and franchises
17of the company duly declared. Any such company, at any time before the final
18judgment for forfeiture of such rights, privileges and franchises is rendered, may be
19permitted, absent a showing by the department under s. 73.16 (4), to pay the taxes,
20interest and the costs of the action upon special application to the court in which the
21action is pending upon such terms as the court directs. Section 71.91, as it applies
22to the collection of delinquent taxes under ch. 71, applies to the collection of
23delinquent taxes under this subchapter.

AB40,730,7

176.636 (1) (d) "Full-time job" means a regular, nonseasonal, full-time position
2in which an individual, as a condition of employment, is required to work at least
32,080 hours per year, including paid leave and holidays, and for which the individual
4receives pay that is equal to at least 150 percent of the federal minimum wage and
5receives benefits that are not required by federal or state law. "Full-time job" does
6not include initial training before an employment position begins has the meaning
7given in s. 238.30 (2m).

AB40,730,119 76.636 (1) (e) 3. A person who is employed in a trial job, as defined in s. 49.141
10(1) (n), 2011 stats., or in a real work, real pay project position under s. 49.147 (3m)
11trial employment match program job, as defined in s. 49.141 (1) (n).

AB40,730,1713 76.636 (2) (b) The amount determined by multiplying the amount determined
14under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time
15jobs created in a development zone and filled by a member of a targeted group and
16by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
17reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40,730,2319 76.636 (2) (c) The amount determined by multiplying the amount determined
20under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
21jobs created in a development zone and not filled by a member of a targeted group
22and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
23reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40,731,8

176.636 (2) (d) The amount determined by multiplying the amount determined
2under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
3full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
4stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
5enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
6which significant capital investment was made and by then subtracting the
7subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
8under s. 49.147 (3m) (c) for those jobs.

AB40,731,1610 76.636 (2) (e) The amount determined by multiplying the amount determined
11under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
12jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
13excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a
14development zone and not filled by a member of a targeted group and by then
15subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
16reimbursements paid under s. 49.147 (3m) (c) for those jobs.