Opinion ID: 1828589
Heading Depth: 1
Heading Rank: 2

Heading: Jurisdiction of the tax appeals commission.

Text: Sec. 73.01, Stats., provides, in part: (4) POWERS AND DUTIES DEFINED. (a) Subject to the provisions for judicial review contained in the statutes, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under the tax laws of the state, except such as may be otherwise expressly designated.... . . . (5) APPEALS TO COMMISSION. (a) Any person who has filed an application for abatement or a claim for refund with the department of revenue or assessor of incomes and who is aggrieved by a determination of the department or assessor denying such application for abatement or claim for refund, may, within 30 days after such denial but not thereafter, file a petition for review of the action of the department or assessor and 4 copies thereof with the clerk of the commission.... . . . (c) Whenever an appeal is taken from any determination of the secretary of revenue under sub. (4) (a) and no other procedure for appeal is specified in ch. 73 or ch. 76, the person feeling aggrieved by such determination shall file with the clerk of the commission.... Sec. 73.01 (4), Stats., is a broad grant of authority to the commission to hear and determine all questions of law and fact arising under the tax laws of the state, except as may be otherwise expressly designated. In Neu's Supply Line v. Department of Taxation (1968), 39 Wis. 2d 584, 159 N. W. 2d 742, this court determined that the enactment of sec. 73.01 (6) (c), renumbered sec. 73.01 (5) (c) by ch. 276, sec. 333, Laws of 1969, gave the commission jurisdiction to review all questions of law and fact arising out of determinations by the secretary of the department of revenue. Previous to the enactment of sec. 73.01 (5) (c), the commission's review authority was restricted solely to review of applications for abatement and claims for refund. [3] In the present case we have a situation where the secretary of the department of revenue has determined that the provisions of the selective retail sales tax (sec. 77.52, Stats.) are applicable to plaintiffs' business. This is a determination which adversely affects the plaintiffs. We are of the opinion that the commission has authority to hold declaratory proceedings arising from such a determination by the secretary of department of revenue. Sec. 227.06, Stats., [4] does not, as contended by the state, provide for the institution of a declaratory judgment proceeding before the commission. Sec. 227.06 says in clear language that the agency may make a declaratory rule with respect to any rule or statute enforced by it. Sec. 73.01 does not define the duties of the commission to be enforcement of the tax laws of the state. Sec. 73.03 provides that the enforcement of the tax laws is delegated to the department of revenue. The tax appeals commission is an independent tribunal exercising quasi-judicial functions. State ex rel. Thompson v. Nash (1965), 27 Wis. 2d 183, 195, 133 N. W. 2d 769; Kaukauna v. Department of Taxation, supra .