73.0301 – License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency.
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.
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.
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.
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.
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.
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.
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.
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. […]
73.01 – Tax appeals commission.
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.
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 […]