73.0301(1)(e)
(e) “Licensing department" means the department of administration; 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.