AB40,721,8 2. An individual who files a reckless claim may not file a claim for a credit for 2 successive taxable years, beginning with the taxable year that begins immediately after the taxable year for which the department determined that the individual filed a reckless claim.

AB40,721,12 (c) Reinstatement. After the period described under par. (b) during which an individual may not file a claim for a credit, he or she may file a claim for a credit, subject to any requirements that the department may impose on the individual to demonstrate that he or she is eligible to claim the credit.

AB40,1445 Section 1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.

AB40,1446 Section 1446. 71.91 (6) (a) 1d. of the statutes is created to read:

AB40,721,17 71.91 (6) (a) 1d. "Continuous levy" means a levy that is in effect from the date on which it is served on a 3rd party until the liability out of which the levy arose is satisfied or until the levy is released, whichever occurs first.

AB40,1447 Section 1447. 71.91 (6) (a) 2n. of the statutes is created to read:

AB40,721,20 71.91 (6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date on which it is served on a 3rd party.

AB40,1448 Section 1448. 71.91 (6) (b) of the statutes is amended to read:

AB40,722,7 71.91 (6) (b) Powers of levy and distraint. If any person who is liable for any tax administered by the department neglects or refuses to pay that tax within 10 days after that tax becomes delinquent, the department may collect that tax and the expenses of the levy by levy upon, and sale of, any property belonging to that person or any property on which there is a lien as provided by sub. (4) in respect to that delinquent tax. Whenever any property that has been levied upon under this section is not sufficient to satisfy the claim of the department, the department may levy upon any other property liable to levy of the person against whom that claim exists until the taxes and expenses of the levy are fully paid. A levy imposed under this paragraph may be continuous or noncontinuous, except that a levy on commissions, wages, or salaries is continuous until the liability out of which it arose is satisfied.

AB40,1449 Section 1449. 71.91 (6) (f) 1. of the statutes is amended to read:

AB40,722,19 71.91 (6) (f) 1. As soon as practicable after obtaining property, the department shall notify, in writing the manner prescribed by the department, the owner of any real or personal property, and, at the possessor's request, the possessor of any personal property, obtained by the department under this subsection. That notice may be left at the person's usual place of residence or business. If the owner cannot be located or has no dwelling or place of business in this state, or if the property is obtained as a result of a continuous levy on commissions, wages or salaries, the department may mail a notice to the owner's last-known address. That notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property obtained and, in the case of real property, a description with reasonable certainty of the property seized.

AB40,1450 Section 1450. 71.91 (6) (f) 2. of the statutes is amended to read:

AB40,723,3 71.91 (6) (f) 2. As soon as practicable after obtaining property, the department shall notify the owner in the manner prescribed under subd. 1. and shall cause a notice of the sale to be published in a newspaper published or generally circulated within the county where the property was obtained. If there is no newspaper published or generally circulated in that county, the department shall post that notice at the city, town or village hall nearest the place where the property was obtained and in at least 2 other public places. That notice shall specify the property to be sold and the time, place, manner and conditions of the sale.

AB40,1451 Section 1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.) and amended to read:

AB40,723,10 71.93 (3) (a) (intro.) The department of revenue shall setoff any debt or other amount owed to the department, regardless of the origin of the debt or of the amount, its nature or its date. If after the setoff there remains a refund in excess of $10, the department shall set off the remaining refund against certified debts of other state agencies. entities in the following order:

AB40,723,18 (am) If more than one certified debt exists for any debtor for the same type of debt specified under par. (a) 1. to 9., the refund shall be first set off against the earliest debt certified, except that no child support or spousal support obligation submitted by an agency of another state may be set off until all debts owed to and certified by state agencies of this state have been set off. When all debts have been satisfied, any remaining refund shall be refunded to the debtor by the department. Any legal action contesting a setoff under this paragraph shall be brought against the state agency entity that certified the debt under sub. (2).

AB40,1452 Section 1452. 71.93 (3) (a) 1. to 9. of the statutes are created to read:

AB40,723,21 71.93 (3) (a) 1. Wisconsin child support debt certified by the department of children and families under sub. (2).

AB40,723,24 2. State agency debt collected pursuant to an agreement under sub. (8) and debt owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected pursuant to an agreement under sub. (8).

AB40,724,2 3. Debt owed to local units of government collected pursuant to an agreement under sub. (8).

AB40,724,4 4. Debt certified under sub. (2), other than child support debt certified by the department of children and families.

AB40,724,6 5. Child support or spousal support obligations submitted by an agency of another state.

AB40,724,7 6. Debt certified under s. 71.935 (2).

AB40,724,9 7. Federal tax obligations collected pursuant to an agreement under s. 73.03 (52) (a).

AB40,724,10 8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).

AB40,724,12 9. Tax obligations of other states collected pursuant to an agreement under s. 73.03 (52m).

AB40,1453 Section 1453. 71.93 (8) (b) 6. of the statutes is amended to read:

AB40,724,19 71.93 (8) (b) 6. If the debtor owes debt to the department and to other entities, payments shall first apply to debts owed to the department, then to the state agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the order in which the debts were referred to the department, and then to local units of government in the order in which the debts were referred to the department other entities in the order determined under sub. (3) (a).

AB40,1454 Section 1454. 73.03 (27) of the statutes is amended to read: