73.01 Tax appeals commission. (1) Definitions. In this section: (a) “Commission” means the tax appeals commission. (b) “Small claims” is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 unless the commission on its own […]
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 […]
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 […]
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.
73.029 Rules required. The department of revenue may require electronic funds transfer only by promulgating rules. History: 1997 a. 27.
73.03 Powers and duties defined. It shall be the duty of the department of revenue, and it shall have power and authority: (1) To have and exercise general supervision over the administration of the assessment and tax laws of the state, over assessors, boards of review, supervisors of equalization, and assessors of incomes, and over […]
73.0301 License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. (1) Definitions. In this section: (a) “Credential” has the meaning given in s. 440.01 (2) (a). (b) “Credentialing board” means a board, examining board or affiliated credentialing board in the department of safety and professional services that grants a credential. (c) “Liable for […]
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 […]
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.
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, […]
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 […]
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 […]
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 […]
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. […]
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 […]
73.06 Supervision of assessments; supervisors; appointments and duties. (1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary at a time which in its judgment is best calculated to obtain the ends sought, […]
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 […]
73.09 Assessor certification. (1) Local assessment personnel. The department of revenue shall establish by rule the level of certification under sub. (3), the continuing education requirements under sub. (4), examinations under sub. (5), and the requirements for and responsibilities associated with temporary certification under sub. (6) for all assessors and assessment personnel of each local […]
73.10 Municipal finance. (1) In this section “department” means the department of revenue. (2) (a) 1. The department shall collect annually from all town, city, village, county, and other public officers all of following: a. Information regarding the collection of taxes, receipts from licenses, and other sources. b. Information regarding the expenditure of public funds […]
73.12 Set off of payments to vendors. (1) Definitions. In this section: (a) “Tax” means an amount that is owed to this state under ch. 71, 72, 76, 77, 78 or 139 and any addition to tax, interest, penalties or other liability in respect to those amounts and that has been reduced to a tax […]
