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2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.72 - Statement of nonwage payments.

71.72
Statement of nonwage payments.
Every resident of this state and every nonresident carrying on activities within this state, whether taxable or not under this chapter, who pays in any calendar year for services performed within this state by an individual remuneration that is excluded from the definition of wages in s. 71.63 (6), in the amount of $600 or more, shall, on or before January 31 of the year following the year in which the payments are made, file a statement disclosing the name of the payor, the name and address of the recipient of the payment, and the total amount paid in the calendar year to the recipient. The person who pays for the services shall, on or before that deadline, furnish the recipient of the payment with a copy of the statement. In any case in which an individual receives wages, as defined in s. 71.63 (6), and also remuneration for services which remuneration is excluded from such definition, both from the same payor, the wages and the excluded remuneration shall both be reported in the statement required by s. 71.71 (2) in a manner satisfactory to the department, regardless of the amount of the excluded remuneration.
History: 1987 a. 312; 1991 a. 39; 1997 a. 27, 291; 2017 a. 59.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.73 - General provisions.

71.73
General provisions.
(1)
Penalties. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise.
(2)
Extensions. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a rent and royalty statement under s. 71.70, a wage statement under s. 71.71, a wage statement under s. 71.715, or a statement of nonwage payments under s. 71.72.
History: 1987 a. 312; 1991 a. 39; 1997 a. 291; 2017 a. 59.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.738 - Definitions.

71.738
Definitions.
In this subchapter:
(1m)
“Department" means the department of revenue.
(2m)
“File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
(3)
“Last day prescribed by law" means the unextended due date of the return or of the claim made under subch. VIII.
(3d)
“Pass-through entity” means a partnership, a limited liability company, a tax-option corporation, an estate, or a trust that is treated as a pass-through entity for federal income tax purposes.
(3e)
“Pass-through item” means a tax-option item under s. 71.34 (3) or an item of income, gain, loss, deduction, credit, or any other item that originates with a pass-through entity and is required to be reported by one or more pass-through members under this chapter.
(3f)
“Pass-through member” means a person who is a partner in a partnership, member of a limited liability company, shareholder in a tax-option corporation, beneficiary of an estate or a trust, or any other person whose tax liability under this chapter is determined in whole or in part by taking into account the person's share of pass-through items, directly or indirectly, from a pass-through entity.
(4)
“Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
History:  1995 a. 428; 1997 a. 27; 2005 a. 362; 2007 a. 20; 2021 a. 262.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.85 - General provisions.

71.85
General provisions.
(1)
Penalties not deductible. No penalty imposed by this chapter, including penalties imposed under s. 71.83 (1) (a) 3., 4. and 5. and (b) 2., 3. and 4. and (2) (a) 1., 4. and 5., or by subch. III of ch. 77 may be deducted from gross income in arriving at net income taxable under this chapter.
(2)
Prosecutions by attorney general. The attorney general is authorized, upon request of the secretary of revenue, to represent the state or to assist the district attorney in the prosecution of any case arising under s. 71.83 (2) (a) 1. or (2) (b) 1. or 2.
(3)
Abatement of interest and penalties. No penalty or interest that has been imposed under this subchapter on a taxpayer who is eligible for the exemption under s. 71.05 (6) (b) 13. or 14. may continue to accrue while the taxpayer is in the Operation Desert Shield or Operation Desert Storm theater of operations and for 180 days after the taxpayer leaves the Operation Desert Shield or Operation Desert Storm theater of operations.
History: 1987 a. 312, 411; 1991 a. 2; 1995 a. 255; 1997 a. 36; 2001 a. 103.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.87 - Definition.

71.87
Definition.
In this subchapter, “person feeling aggrieved" and “person aggrieved" include the spouse of a person against whom an additional assessment was made or who was denied a claim for refund for a taxable year for which a separate return was filed and include either spouse for a taxable year for which a joint return was filed or, if no return was filed, a joint return could have been filed.
History: 1987 a. 312.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.89 - Appeal procedures.

71.89
Appeal procedures.
(1)
If the taxpayer requests a hearing, the additional tax or overpayment shall not become due and payable until after hearing and determination of the tax by the tax appeals commission or disposition of the appeal pursuant to stipulation and order under ss. 73.01 (4) (a) and 73.03 (25).
(2)
No person against whom an assessment of income or franchise tax has been made shall be allowed in any action either as plaintiff or defendant or in any other proceeding to question such assessment unless the requirements of ss. 71.88 and 71.90 (1) shall first have been complied with, and unless such person shall have made full disclosure under oath at the hearing before the tax appeals commission of any and all income that the person received. The requirement of full disclosure under this subsection may be waived by the department of revenue.
(3)
As soon as the appellant shall have filed a petition with the tax appeals commission, all collection proceedings, except proceedings under s. 71.74 (14), shall be stayed until final determination of the appeal and any review thereof.
(4)
Any person who contests an assessment before the tax appeals commission or in court shall state in his or her petition or notice of appeal what portion if any of the tax is admitted to be legally assessable and correct. Within 5 days after notice by the department, the appellant shall pay to the department the whole amount of the admitted tax and such tax shall be appropriated in accordance with s. 25.20. Any such payment shall be considered an admission of the legality of the tax thus paid, and such tax so paid cannot be recovered in the pending appeal or in any other action or proceeding.
(5)
After final decision or other disposition, the record shall be returned to the department of revenue, and the department shall proceed to collect the taxes in the same manner as other income or franchise taxes are collected.
History: 1987 a. 312; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 71 - Income and franchise taxes for state and local revenues. › 71.90 - Depositing contested amounts.

71.90
Depositing contested amounts.
(1)
Deposit. The department shall notify any person who files a petition for redetermination that the person may deposit the amount of an additional assessment, including any interest or penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. The department shall notify spouses jointly except that, if the spouses have different addresses and if either spouse notifies the department in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the original notice was sent. Amounts deposited under this subsection shall be subject to the interest provided by s. 71.82 only to the extent of the interest accrued prior to the first day of the month succeeding the date of deposit. Any deposited amount which is refunded shall bear interest at the rate of 3 percent per year during the time the funds were on deposit. A person may also pay any portion of an assessment which is admitted to be correct and the payment shall be considered an admission of the validity of that portion of the assessment and may not be recovered in an appeal or in any other action or proceeding.
(2)
Deposit with the department. At any time while the petition is pending before the tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, penalties, and fines, together with interest, with the department. The department shall, upon final determination of the appeal, refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest.
History: 1987 a. 312; 1997 a. 27; 2003 a. 33; 2007 a. 20; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.005 - Purpose.

72.005
Purpose.
The purpose of this chapter is to obtain for Wisconsin the benefit of the maximum credit allowable upon the United States estate tax, to the full extent that this state may be entitled, by imposing this tax. This chapter is to be liberally construed to effect this purpose.
History:  1971 c. 310; 1987 a. 27 s. 1538m; Stats. 1987 s. 72.005.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.02 - Estate tax imposed.

72.02
Estate tax imposed.
An estate tax is imposed upon the transfer of all property that is subject to a federal estate tax and that has a taxable situs in this state. The tax imposed is equal to the federal credit against the federal estate tax as finally determined. If only a portion of a decedent's property has a taxable situs in this state, the tax imposed is the amount obtained by multiplying the federal credit by a fraction the numerator of which is the value of the decedent's estate that has a taxable situs in this state and the denominator of which is the total value of the property in the estate that qualifies for the federal credit.
History:  1987 a. 27; 2001 a. 16.
The gross estate for purposes of calculating the estate tax is the taxable estate as determined under federal law. The statutes do not authorize the Department of Revenue to add gifts made in contemplation of death to the federal taxable estate when calculating the estate tax. The amount of estate tax is determined by the federal credit for state death taxes provided under federal law. Any construction that results in a calculation of the estate tax that is not equal to the federal tax credit for state death taxes is inconsistent with the plain language of this section. DOR v. Estate of Schweitzer, 2008 WI App 2, 307 Wis. 2d 298, 744 N.W.2d 861, 06-0984.
Wisconsin's New Estate Tax. Wilcox. Wis. Law. Dec. 2001.
Time Runs Out on Wisconsin's Estate Tax. Reineke & Botham. Wis. Law. Dec. 2007.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.045 - Timely filing.

72.045
Timely filing.
Documents and payments required or permitted by this chapter that are filed by mail are on time if they are mailed in a properly addressed envelope, if the postage is paid, if the envelope is postmarked before midnight of the due date and if the department or the person that the department designates receives them no later than 5 days after the due date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department prescribes.
History:  1991 a. 39; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.06 - Confidentiality of tax returns.

72.06
Confidentiality of tax returns.
Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m. apply to any information obtained from any person by the department on a death tax return, report, schedule, exhibit or other document or from an audit report pertaining to the tax return.
History:  1979 c. 139, 221; 1987 a. 27; 1987 a. 312 s. 17; 2011 a. 68.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.11 - Subjects liable.

72.11
Subjects liable.
(1)
Residents and nonresidents. A tax is imposed upon any transfer of property to any distributee in the following cases:
(a)
When the transfer is from a person who dies while a resident of this state.
(b)
When the transfer is of property within the jurisdiction of this state and the decedent was not a resident of this state at the time of the decedent's death.
(2)
Exception; reciprocity as to nonresident decedents. A transfer, which is made taxable under this chapter and is of a nonresident decedent's intangible personal property is not subject to the tax imposed by this chapter if a like exemption is allowed at the time of the death of the decedent by the laws of the state, territory or district of the decedent's residence in favor of residents of this state or if the state, territory, or district of the decedent's residence does not impose a tax on the transfer at death at the time of the death of the decedent.
History:  1971 c. 307, 310; 1973 c. 90; 1987 a. 27 s. 3200 (47); 1991 a. 316; 2003 a. 258.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.21 - Personal liability.

72.21
Personal liability.
(1)
Each personal representative, special administrator, and trustee of a trust in existence and containing property on the date of the decedent's death, is severally liable for the tax imposed by this chapter, with interest, to the extent of the clear market value of all property under the control of that personal representative, special administrator or trustee, the transfer of which is subject to this tax. This liability extends to all taxes due under this chapter on all transfers to a distributee, and is not limited to the value of transfers of property in the control of the personal representative, special administrator or trustee.
(2)
A trustee of a trust which comes into existence after the decedent's death and a distributee are liable for the tax imposed by this chapter, with interest, only to the extent of the clear market value of property transferred to the trustee or distributee.
History:  1971 c. 310; 1979 c. 1; 1987 a. 27 ss. 1504m, 3200 (47); 1991 a. 316.
Absent a direction to the contrary, the burden of the estate tax falls on the residue of the estate. Firstar Trust Co. v. First National Bank of Kenosha, 197 Wis. 2d 484, 541 N.W.2d 467 (1995), 93-2508. See also Estate of Sheppard v. Schleis, 2010 WI 32, 324 Wis. 2d 41, 782 N.W.2d 85, 09-1021.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.22 - Payment.

72.22
Payment.
(1)
When payable. Except as provided in s. 72.225, the tax imposed by this chapter shall be paid on the date 9 months after the decedent's death.
(2)
Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.
(3)
Payment. Except as provided in s. 72.225, at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.
History:  1971 c. 310; 1973 c. 90; 1979 c. 1, 34, 221; 1981 c. 20, 317; 1983 a. 27, 212, 248; 1985 a. 29, 261; 1987 a. 27 s. 1505m to 1507m, 3200 (47); 1995 a. 27; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.225 - Installment payments; closely held businesses.

72.225
Installment payments; closely held businesses.
(1)
If a percentage of the federal tax on an estate may be paid in installments under section 6166 of the internal revenue code, the same percentage of the taxes under this chapter may be paid under the same installment schedule if written notice of the election to pay in installments is given to the department within 9 months after the decedent's death. The provisions on acceleration under section 6166 (g) of the internal revenue code apply to payments under this section. The interest rate on payments is 12 percent and is calculated from the date of death.
(2)
Upon the filing of a notice under sub. (1), distributees of real estate shall provide the department a certified copy of a lien for unpaid taxes and interest on the property to secure payment, and shall record the lien in the office of the register of deeds of the county in which the property is located. Distributees of personal property, upon the filing of a notice under sub. (1), shall either provide a lien or provide the department a financial guarantee bond equal to the estimated tax and interest elected to be paid under sub. (1) to secure payment if the tax has not been determined. Upon determination of the tax, distributees of personal property shall provide a lien or provide a financial guarantee bond sufficient to secure payment of the tax and interest or pay the department the excess over the amount of tax and interest secured by the bond. The department may accept a lien affecting only part of the property if there is sufficient security to secure payment of the tax. Any distributee who fails to provide the security required under this subsection or who disposes of one-third or more of the property on which the tax is secured under this subsection, shall pay the tax in full.
History:  1995 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.23 - Acceleration and interest.

72.23
Acceleration and interest.
(1)
If the tax imposed by this chapter is not paid when it is due under s. 72.22, interest is due and payable at the rate of 12 percent per year from date of death. In computing time under this section, the day of death is excluded. If any payment of tax or interest under s. 72.225 is not paid when due, the tax and interest due shall be paid upon notice by the department.
(2)
The department or circuit court may waive interest on any additional tax arising from the discovery of property omitted in the inventory of total assets or in the original tax determination, if due diligence was exercised in determining the assets.
History:  1971 c. 310; 1973 c. 90; 1977 c. 29; 1977 c. 449 s. 497; 1981 c. 20; 1987 a. 27; 1995 a. 27; 1997 a. 291; 2005 a. 49.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.235 - Failure to file.

72.235
Failure to file.
Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5 percent of the tax due under s. 72.02 but not less than $25 nor more than $500.
History:  1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.24 - Refunding.

72.24
Refunding.
Whenever any amount has been paid in excess of the tax determined, the secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.
History:  1971 c. 310; 1973 c. 90; 1977 c. 449 s. 497; 2003 a. 33.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.27 - Jurisdiction of circuit court.

72.27
Jurisdiction of circuit court.
(1)
Residents. The circuit court for the county of which the decedent died a resident has jurisdiction to hear and determine all questions arising under this chapter and to do any act authorized by a circuit court in other matters or proceedings coming within its jurisdiction. If 2 or more courts are entitled to exercise jurisdiction, the court first acquiring it retains exclusive jurisdiction.
(2)
Nonresidents. The circuit court of Dane County has jurisdiction to hear and determine all questions relating to the determination and adjustment of the tax imposed by this chapter, if a tax appears due because of the death of a nonresident decedent and in which it does not otherwise appear necessary for regular administration. If a nonresident dies possessed of real or tangible personal property located within this state, the circuit court of the county in which the property is located shall have concurrent jurisdiction with the circuit court for Dane County.
History:  1971 c. 310; 1973 c. 90; 1977 c. 449; 1987 a. 27 s. 3200 (47).
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.30 - Determination of tax.

72.30
Determination of tax.
(1)
Filing requirements.
(a)
Except as provided in par. (b), if a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter, and on or before the due date, as extended, of the federal estate tax return file the return for the tax under this chapter with a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.
(b)
The personal representative, special administrator, trustee, distributee, or other person interested shall prepare the return for the tax under this chapter in the manner prescribed by the department.
(3)
Certificate of tax. Upon receipt of the return and payment of the tax, the department shall issue a dated certificate showing the amount of tax and any interest.
(4)
Hearing in circuit court. The attorney general, department, district attorney or any person dissatisfied with the appraisal, assessment or determination of the tax due under this chapter may apply for a hearing before the circuit court within 6 months from the date the certificate in sub. (3) is issued. The applicant must give a written notice to the court stating the grounds of the application. No statute of limitations shall run against the department in cases of fraud or collusion or where property is not disclosed in the return.
(7)
Collection. In addition to its powers to collect taxes due under this chapter, the department may proceed in the manner provided in ss. 71.91 (5) and (7). All payments under this chapter after their due date shall be applied first in discharging costs and interest and the balance applied on the tax principal.
History:  1971 c. 310; 1973 c. 90; 1975 c. 41 s. 52; 1975 c. 331; 1977 c. 449 s. 497; 1979 c. 1; 1985 a. 278; 1987 a. 27; 1987 a. 312 s. 17; 1991 a. 39; 1997 a. 27, 35, 252; 2001 a. 16.
Sub. (4) did not bar court review of a tax dispute that arose more than 6 months after the tax certificate was issued. The department must issue a certificate under sub. (3) each time a tax determination is made on an amended return. In Matter of Estate of Halsted, 116 Wis. 2d 23, 341 N.W.2d 389 (1983).
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.33 - Adjustments.

72.33
Adjustments.
(2)
A person who is entitled to a refund of the federal estate tax or liable for additional payments of that tax shall, within 30 days after receiving notice of that fact, do the following:
(a)
Submit to the department copies of any additional papers or supporting documents required to be filed with the federal government.
(b)
Compute the amount of any refund or additional tax and report the same to the department, together with any additional tax due.
(3)
Any refund which the department finds due shall be made within 30 days after receipt of the report under sub. (2) (b).
History:  1971 c. 310; 1975 c. 41 s. 52; 1975 c. 331; 1979 c. 1; 1985 a. 278; 1987 a. 27; 1991 a. 39; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.34 - Notice of obligations.

72.34
Notice of obligations.
Every person liable for transmitting to the estate or a beneficiary of a deceased employee or former employee an annuity, bonus, pension or other benefit under a retirement, deferred compensation or profit-sharing plan taxable under this chapter, directly or through a trust or fund created by the employer for such purpose, shall give notice of such obligation to the department within 30 days following the date of payment, or the date of the initial payment if more than one payment is forthcoming, to the estate or any beneficiary of such employee or former employee.
History:  1971 c. 310; 1973 c. 90; 1977 c. 29, 449; 1987 a. 27; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 72 - Estate tax. › 72.35 - Interstate arbitration of death taxes.

72.35
Interstate arbitration of death taxes.
(1)
Arbitration agreement. When the department and the taxing authority of another state each claim that a decedent was a resident of its state on the date of the decedent's death, the department may make a written agreement with the other taxing authority and with the personal representative, special administrator or trustee, to settle the dispute or submit the controversy to a panel consisting of any uneven number of arbitrators. Parties to the agreement shall select the arbitrators.
(2)
Powers of the panel. The panel may administer oaths, take testimony and subpoena witnesses and the production of books, papers and documents. Subpoenas may be issued by any panel member. When a person fails to obey a subpoena, any court of record of this state, upon application by the panel, may order compliance with the subpoena and may punish further failure to obey as contempt.
(3)
Hearings. The panel shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom may be heard, present evidence and examine and cross-examine witnesses.
(4)
Majority vote. Except when issuing subpoenas, all questions arising in the course of the proceedings shall be determined by majority vote of the panel.
(5)
Determination of residence. The panel, by majority vote, shall determine the residence of the decedent on the date of the decedent's death. This determination shall be final only for purposes of imposing and collecting death taxes.
(6)
Filing of documents. The panel shall file with each party to the agreement in sub. (1) and with the circuit court having jurisdiction under s. 72.27 a certified copy of:
(a)
The agreement;
(b)
The record of the panel's proceedings; and
(c)
The panel's determination.
(7)
Compromise by parties. The department may at any time enter into a written agreement to settle the controversy made under sub. (1) fixing the amounts to be accepted by the parties in full satisfaction of death taxes.
(8)
Compensation and expenses. Compensation and expenses of members of the panel and its employees shall be agreed upon among the members and the personal representative, special administrator or trustee. If they cannot agree, compensation and expenses shall be fixed by the court which has or would have probate jurisdiction in the state determined by the board to be the residence of decedent. The amounts agreed upon or fixed shall be an administration expense and shall be payable out of property transferred.
(9)
Definition. In this section, “state" means any state, territory, district or possession of the United States.
History:  1971 c. 310; 1977 c. 449 s. 497; 1987 a. 403; 1995 a. 225.
2023 Wisconsin Statutes & Annotations › Chapter 73 - Tax appeals commission and department of revenue. › 73.015 - Review of determination of tax appeals commission.

73.015
Review of determination of tax appeals commission.
(1)
This section shall provide the sole and exclusive remedy for review of any decision or order of the tax appeals commission and no person may contest, in any action or proceeding, any matter reviewable by the commission unless such person has first availed himself or herself of a hearing before the commission under s. 73.01 or has cross-appealed under s. 70.995 (8) (a).
(2)
Any adverse determination of the tax appeals commission is subject to review in the manner provided in ch. 227. If the circuit court construes a statute adversely to the contention of the department of revenue, the department shall be deemed to acquiesce in the construction so adopted unless an appeal to the court of appeals is taken, and the construction so acquiesced in shall thereafter be followed by the department.
(3)
Except for decisions and orders in small claims matters, as defined in s. 73.01 (1) (b), a conclusion of law or other holding in any decision or order of the tax appeals commission may be cited by the commission or the courts as authority unless that conclusion of law or holding has been reversed, overruled, or vacated on the merits on appeal or by a subsequent decision or order of the commission.
History:  1977 c. 29, 187; 1985 a. 29; 1987 a. 399; 2011 a. 68.
Because the commission is the final administrative authority that reviews the decisions of the Department of Revenue (DOR), any deference that might be due to the decision of an administrative agency is due to the commission, not DOR. Although this standard ordinarily applies in the context where there is a conflict between DOR's and the commission's construction of a tax statute, it also applies to the commission's construction of a tax rule. DOR v. Menasha Corp., 2008 WI 88, 311 Wis. 2d 579, 754 N.W.2d 95, 04-3239.
The commission is not required to give deference to the Department of Revenue's (DOR's) interpretation of rules drafted by DOR in proceedings before the commission. No authority exists for requiring the commission to defer to DOR's construction of its rule. To give DOR deference would ignore the boundaries that the legislature created when it gave the commission final authority over all tax questions. DOR v. Menasha Corp., 2008 WI 88, 311 Wis. 2d 579, 754 N.W.2d 95, 04-3239.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.