reglab/housing_qa huggingface dataset:
WI Stat § 73.02 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.02 - Distribution of money; income tax coordinator.

73.02  Distribution of money; income tax coordinator. (1) The department of revenue shall, on the certification of the program agencies that all requirements of the applicable laws have been complied with, perform the mechanical operation of the distribution of all moneys which the state distributes to political subdivisions. (2) The secretary shall designate or appoint under the classified service, within the department of revenue, an income tax coordinator, whose duties shall include the setting up and operation of a coordination program with the internal revenue service to facilitate the reporting of federal adjustments to the department and the interchange of information with respect to examination of returns, adjustments to income, extension of limitations, furnishing copies of returns and other activities essential to an integrated and effective coordination program with the internal revenue service.
WI Stat § 73.028 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.028 - Levy rate limits and debt conditions; rules.

73.028  Levy rate limits and debt conditions; rules. The department may promulgate rules to implement and administer the levy rate limits and debt issuance conditions under ss. 59.605 and 67.045.History:  1993 a. 16; 1999 a. 150 s. 672.
WI Stat § 73.029 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.029 - Rules required.

73.029  Rules required. The department of revenue may require electronic funds transfer only by promulgating rules.History:  1997 a. 27.
WI Stat § 73.0302 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.0302 - Liability for delinquent taxes.

73.0302  Liability for delinquent taxes. (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. (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). (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. (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.History:  1997 a. 237; 2017 a. 324.
WI Stat § 73.0303 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.0303 - Personal renewable fuel production.

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). History:  2009 a. 401.
WI Stat § 73.0305 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.0305 - Revenue limits calculations.

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.History:  1993 a. 16; 1995 a. 27; 1997 a. 27; 1999 a. 9; 2001 a. 16; 2009 a. 28; 2021 a. 1.
WI Stat § 73.0306 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.0306 - Disregarded entities.

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.History:  2017 a. 58.
WI Stat § 73.031 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.031 - Arrest powers.

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.History:  1991 a. 39; 2003 a. 33.
WI Stat § 73.035 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.035 - Private letter rulings.

73.035  Private letter rulings. (1) In this section, “department" means the department of revenue. (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:(a) May be published if the department decides to do so.(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.(c) Do not bind the requester.(d) May not be appealed.(e) Do not preclude application for a declaratory ruling under s. 227.41. (3) Any person who receives a ruling under this section shall attach a copy of it to all of that person's tax returns to which it is relevant. (4) Rulings under this section and all information related to them are subject to the confidentiality provisions for the tax relevant to the request, except that if a ruling has been edited under sub. (2) (b), or the deadline for editing set by the department has expired, and if the ruling has been published by the department, the published rulings are not subject to those confidentiality provisions. (5) The department's decision not to issue, or not to publish, a ruling under this section may not be appealed.History:  1987 a. 399.
WI Stat § 73.04 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.04 - Hearings, witnesses.

73.04  Hearings, witnesses. (1) Contempts. If any person unlawfully fails to obey any subpoena to appear before the department of revenue or before the tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall be reported to the attorney general and the department of justice shall institute contempt proceedings against such person. (2)  Fees. Officers who serve subpoenas, and witnesses attending hearings at the instance of the department, shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be charged to the proper appropriation for the department of revenue. (3)  Special investigations. The department of revenue may appoint any employee to act for it to investigate and make report to the department upon any matter upon which the department is required to act, and such employee shall have authority to hold hearings, administer oaths, take testimony and perform all other duties necessary to bring such matter before the department for final adjudication and determination.A taxpayer subpoenaed by the Department of Revenue has limited discovery rights. State v. Beno, 99 Wis. 2d 77, 298 N.W.2d 405 (Ct. App. 1980).
WI Stat § 73.05 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.05 - Assessment districts; supervisors; duties.

73.05  Assessment districts; supervisors; duties. (1) The state shall be divided into income assessment districts, property assessment districts, by the department of revenue, but in no instance shall a county be divided. (2) The department of revenue shall select and appoint a supervisor of equalization for each property assessment district in the state. Each supervisor shall be a citizen and an elector of this state, but need not be a resident of the district in which appointed to serve. So far as practicable, preference shall be given in making such appointments to residents of the districts. (3) The department may transfer any supervisor of equalization from one district to another.History:  1973 c. 90; 1977 c. 29 s. 1647 (15); 1977 c. 143, 272; 1981 c. 20; 1983 a. 275 s. 15 (3).
WI Stat § 73.07 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.07 - District offices, supplies, expenses.

73.07  District offices, supplies, expenses. (1) Office furniture and equipment furnished to income assessment district and branch offices by counties prior to July 1, 1986, shall remain in those offices until the department of revenue determines that the furniture and equipment are no longer needed. (2) Office furniture and equipment furnished to supervisors of equalization prior to January 1, 1974, shall continue to be furnished until no longer required by them. (3) The county board of any county shall provide rooms for the use of the tax appeals commission upon the request of the chairperson of the commission. Hearings of the commission may also be held in the department's district income tax office when the chairperson of the commission deems it advisable.History:  1971 c. 42; 1973 c. 90; 1977 c. 143; 1979 c. 110 s. 60 (13); 1983 a. 275 s. 15 (4); 1983 a. 538 s. 269 (3); 1985 a. 29; 1993 a. 184.
WI Stat § 73.15 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 73 - Tax appeals commission and department of revenue.|73.15 - Hardware and software used to maintain medical records.

73.15  Hardware and software used to maintain medical records. (1) The department of revenue shall implement a program to certify health care providers as eligible for the electronic medical records credit under ss. 71.07 (5i), 71.28 (5i), and 71.47 (5i). (2) If the department of revenue certifies a health care provider under sub. (1), the department shall determine the amount of credits to allocate to the health care provider. The total amount of electronic medical records credits allocated to health care providers in any year may not exceed $10,000,000. (3) The department of revenue shall promulgate rules to administer this section.History:  2007 a. 20; 2011 a. 32 ss. 3355g to 3355m; Stats. 2011 s. 73.15.
WI Stat § 74.01 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.01 - Definitions.

74.01  Definitions. In this chapter: (1) “General property taxes" means taxes levied upon general property, as defined in s. 70.02, and measured by the property's value. (2) “Proportionate share of general property taxes", for any taxing jurisdiction, means the amount resulting from multiplying the total general property tax levy of the taxing jurisdiction, as reflected in the tax roll, by the percentage which results from dividing:(a) The amount of general property taxes collected by the taxation district treasurer or county treasurer, through the last day of the month preceding the date upon which settlement is required, minus amounts previously settled or settled in full, by(b) The amount of the total general property taxes levied on the taxation district tax roll. (3) “Special assessment" means an amount entered in the tax roll as an assessment against real property to compensate for all or part of the costs of public work or improvements which benefit the property. “Special assessment" includes any interest and penalties assessed for nonpayment of the special assessment before it is placed in the tax roll. (4) “Special charge" means an amount entered in the tax roll as a charge against real property to compensate for all or part of the costs to a public body of providing services to the property. “Special charge" includes any interest and penalties assessed for nonpayment of the special charge before it is placed in the tax roll. “Special charge" also includes penalties under s. 70.995 (12). (5) “Special tax" means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. “Special tax" includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll and any charge under s. 287.093 (1) (a) 2. that is placed on the tax roll under s. 287.093 (2). (6) “Taxation district" means a city, village or town or, if a city or village lies in more than one county, that portion of the city or village which lies within a county. (7) “Taxing jurisdiction" means any entity authorized by law to levy taxes on general property which is located within its boundaries.History:  1987 a. 378; 1989 a. 335; 1999 a. 150 s. 672.
WI Stat § 74.03 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.03 - Delivery of tax rolls.

74.03  Delivery of tax rolls. (1) Except as provided in sub. (2), the clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65, to the treasurer of the taxation district by December 8. (2) The clerk of the taxation district shall transfer the tax roll, prepared under s. 70.65, to the treasurer of the taxation district by the 3rd Monday in December if the taxation district has in effect a policy under which it issues a check for the excess of the amount escrowed by a taxpayer and paid to the taxation district by December 31 over the amount of taxes due within 15 business days after the amount is paid to the taxation district.History:  1987 a. 378; 1997 a. 315.
WI Stat § 74.05 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.05 - Correction of tax roll information.

74.05  Correction of tax roll information. (1) Definition. In this section, “error in the tax roll" means an error in the description of any real or personal property, in the identification of the owner or person to whom the property is assessed or in the amount of the tax or an error resulting from a palpably erroneous entry in the assessment roll. (2)  Duty to correct. If the taxation district treasurer discovers an error in the tax roll after the tax roll has been transferred under s. 74.03, the clerk of the taxation district shall correct the error. The clerk shall keep a record identifying the place on the tax roll where each correction is made, briefly describing the correction and specifying the date when the correction was made.History:  1987 a. 378.
WI Stat § 74.07 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.07 - Treasurers responsible for collection.

74.07  Treasurers responsible for collection. The taxation district treasurer and the county treasurer shall collect the general property taxes, special assessments, special taxes and special charges shown in the tax roll.History:  1987 a. 378.
WI Stat § 74.10 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.10 - Agreements on payments.

74.10  Agreements on payments. A county and a taxation district in that county may contract under s. 66.0301 for the county to receive all payments of property taxes for which the taxation district has sent bills under s. 74.09. A contract under this section may provide for reimbursement to the county of its expenses and shall provide for prompt deposit of the amounts collected into an account of the taxation district and for possession by the taxation district of the interest credited to that account.History:  1991 a. 39; 1999 a. 150 s. 672.
WI Stat § 74.125 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.125 - Public depositories.

74.125  Public depositories. The taxation district treasurer or county treasurer, as appropriate, may designate one or more public depositories, among those previously designated under s. 34.05, to which taxpayers may make payments under ss. 74.11 and 74.12. A receipt for such payments issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer or county treasurer. History:  2003 a. 94.
WI Stat § 74.13 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.13 - Taxes paid in advance of levy.

74.13  Taxes paid in advance of levy. (1) Treasurer shall accept. The taxation district treasurer shall accept payment of general property taxes, special assessments, special charges and special taxes in advance of the tax levy, subject to the following:(a) General property taxes, special assessments, special charges and special taxes may be paid in advance of the levy either by single payment or payment in installments of not less than $100. The total taxes paid in advance of the levy may not exceed the total taxes previously levied against the property, as shown on the previous tax roll.(b) Except as provided in sub. (3), general property taxes, special assessments, special charges and special taxes may be paid in advance of the levy during the period from August 1 until the 3rd Monday in December.(c) The taxation district treasurer shall hold general property taxes, special assessments, special charges and special taxes paid in advance of the levy. Those taxes, assessments and charges are subject to settlement under s. 74.23. Any interest earned prior to settlement under s. 74.23 on general property taxes, special assessments, special charges or special taxes paid in advance of the levy accrues to the taxation district to which the general property taxes, special assessments, special charges or special taxes were paid.(d) Upon receipt of the tax roll, general property taxes, special assessments, special charges and special taxes which have been paid in advance shall be credited against the general property taxes, special assessments, special charges and special taxes against the property shown in the tax roll. If the total paid general property taxes, special assessments, special charges and special taxes paid in advance exceeds the total shown in the tax roll, the taxation district treasurer shall return the excess to the person who made the advance payment. (2)  Advance payment depositories. The taxation district treasurer may designate one or more public depositories, among those previously designated under s. 34.05, to which taxpayers may make payments in advance of the tax levy. A receipt for a payment in advance of the levy issued by a designated public depository has the same legal status as a receipt issued by the taxation district treasurer. (3)  Advance payment when ceasing business. Personal property taxes on property used in a commercial enterprise which is ceasing business may be paid in advance of the tax levy at any time before the 3rd Monday in December of the year in which business ceases.History:  1987 a. 378.
WI Stat § 74.15 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.15 - Payment of real property taxes by grantor and grantee.

74.15  Payment of real property taxes by grantor and grantee. If real property is conveyed and there is no valid written agreement between the grantor and the grantee concerning the payment of real property taxes for the year in which the conveyance is made, the grantor shall pay to the grantee an amount equal to one-twelfth of the taxes assessed against the property for the calendar year preceding the year in which the conveyance is made multiplied by the number of months in the calendar year of the conveyance which have elapsed before the date of the conveyance, including the month in which the conveyance is made if the conveyance occurs after the 15th day of the month.History:  1987 a. 378; 1989 a. 104.
WI Stat § 74.19 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.19 - Tax receipts.

74.19  Tax receipts. The county clerk, unless a different official is designated by the county board, shall procure and furnish tax receipts, prescribed under s. 70.09 (3), to each taxation district treasurer in the county. The taxation district treasurer shall use the tax receipts so furnished. If requested under s. 74.09 (3) (g), the taxation district treasurer shall mail a copy of the tax receipt to the requester. This section does not apply to cities authorized to proceed under s. 74.87 or to counties having a population of 750,000 or more.History:  1987 a. 378; 2017 a. 207 s. 5.
WI Stat § 74.21 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 74 - Property tax collection.|74.21 - Notification of payment of taxes from escrowed funds.

74.21  Notification of payment of taxes from escrowed funds. If a person other than the property owner pays to a taxation district or county, from an escrow account funded by the property owner, the real property taxes levied against owner-occupied residential property containing not more than 4 dwelling units, the payer annually shall send written notification of payment of real property taxes to the property owner. The notification shall be sent within 30 days after the last payment of real property taxes by the payer for any year. The notification shall state when the real property taxes were paid and the amount paid.History:  1987 a. 378.