Wisconsin Administrative Code › Department of Revenue › Chapter Tax 61 - Retailers › Section Tax 61.10 - Appeal procedure

Current through June 24, 2024
(1) The administrator shall give the retailer
			 written notice of the retailer's terminated contract and state the grounds for
			 the termination. The retailer shall also be notified that a request for a
			 reconsideration must be made by the retailer within 30 calendar days and that
			 the request must contain the information in sub. (2).
(2) Within 30 calendar days of the mailing of
			 the notice, the retailer may request a reconsideration by filing with the
			 administrator a written statement setting forth the retailer's legal, factual
			 or equitable arguments and submitting any supporting documents. The request for
			 reconsideration shall be deemed filed on the date it is received by the
			 administrator.
(3) Within 20
			 calendar days of receipt of the request for reconsideration, the administrator
			 may, in writing, request the retailer to submit any additional facts, legal and
			 equitable arguments or documents that the administrator deems necessary to make
			 a determination.
(4) The Wisconsin
			 lottery's legal counsel shall compile all relevant correspondence, lottery
			 accounting records and all materials submitted to the administrator by the
			 retailer for reconsideration. Legal counsel shall then review the file,
			 research, if necessary, the applicable laws and rules and prepare an analysis
			 and recommendation for the administrator's consideration.
(5) The administrator, after considering all
			 the facts and arguments submitted by the retailer, and legal counsel's
			 recommendation, shall independently evaluate whether to either reinstate or
			 terminate the contract. Within 45 calendar days of the administrator's receipt
			 of the request for reconsideration or any supplemental information and
			 documentation requested, the administrator shall notify the retailer, in
			 writing, of the determination. If the contract is terminated, the notification
			 shall include a statement setting forth the reasons for the termination and
			 notifying the retailer of the right to a hearing under s.
			 227.42,
			 Stats. The retailer shall also be notified that a request for a hearing must be
			 made by the retailer within 20 calendar days and that the request must contain
			 the information in sub. (6).
(6)
			 Within 20 calendar days of the administrator's mailing of the final
			 determination, the retailer may request, in writing, a hearing under s.
			 227.42,
			 Stats. A request shall be deemed filed on the date it is received by the
			 administrator. A request for a hearing under s.
			 227.42,
			 Stats., shall contain all of the following:
(a) The retailer's name and
			 address.
(b) The reasons why a
			 retailer requests a hearing.
(c)
			 The facts that the retailer intends to prove at the hearing.
(d) A description of the mistake the retailer
			 believes was made, if the retailer claims that the termination of contract is
			 based on a mistake in fact or in law.
(e) Any supporting documents not previously
			 submitted to the administrator.