Tax 1.12(4)(a)15.15. Local exposition tax when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3. Tax 1.12(4)(a)16.16. Premier resort area tax when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3. Tax 1.12(4)(a)17.17. Rental vehicle fee when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3. Tax 1.12(4)(a)18.18. Dry cleaning facility fee when the general, county, and stadium sales and use tax is required to be paid using EFT, as provided in subd. 3. Tax 1.12(4)(b)(b) Any person not required to use the EFT payment method under par. (a) may elect to use the EFT payment method to pay or deposit the taxes, fees, or other amounts specified in par. (a). Tax 1.12(4)(c)(c) The department shall provide notification when EFT payments or deposits are required. Tax 1.12(5)(5) EFT payment procedures. EFT payments or deposits shall be credited by the department directly to the payer’s tax account or, for amounts described in sub. (4) (a) 14., to the employee’s delinquent tax account. The payer may use the ACH debit or ACH credit transfer option, or both, as follows: Tax 1.12(5)(a)1.1. ACH debit transfers shall be made using department approved methods or as otherwise prescribed by the department. Required payment information includes the tax type code for the tax being paid, the tax period date to which the payment should be applied, the amount of the payment, and the effective date of the payment. Tax 1.12(5)(a)2.2. The payer shall initiate ACH debit transfers before 4:00 p.m. central standard time or central daylight savings time, as applicable, on or before the last business day prior to the prescribed due date of the payment in order for the payment to have a settlement date on or before the prescribed due date. Tax 1.12(5)(b)1.1. A payer shall initiate ACH credit transfers through the payer’s financial institution following directions specific to that financial institution. Tax 1.12(5)(b)2.2. In order for the payment to have a settlement date on or before the prescribed due date, ACH credit transfers shall be initiated in time for the payer’s financial institution to settle the funds transfer on or before the due date of the payment. Tax 1.12(6)(a)(a) ACH debit transfers shall occur at no cost to the payer. Tax 1.12(6)(b)(b) Payers using ACH credit transfers are liable for any fees charged by the payer’s financial institution. Tax 1.12(7)(7) Evidence of EFT payment. A payer receives a trace number or confirmation number for each EFT transaction. The trace number or confirmation number given to the payer during the EFT transaction and included as part of the ACH entry is the payer’s confirmation of payment or deposit and shall provide proof of the date and amount of the payment or deposit. Tax 1.12(8)(a)(a) In order for EFT payments and deposits to be considered received on or before the prescribed due date, EFT payments or deposits shall have a settlement date on or before the prescribed due date, or the revised due date as provided in par. (c), of the payment or deposit. Tax 1.12(8)(b)(b) Payments or deposits made by EFT with a settlement date later than the prescribed due date or revised due date of the payment or deposit shall be considered late and shall be subject to all applicable late fees, penalties and interest. Tax 1.12 NoteNote: See s. Tax 2.67 (4) for rules applicable to a combined group with respect to late fees, penalties, and interest. Tax 1.12(8)(c)(c) When the prescribed due date falls on a weekend, legal holiday, or day the Federal Reserve Bank is closed, the payment due date is revised to be the first business day immediately following the weekend, holiday, or day the Federal Reserve Bank was closed. Tax 1.12 AnnotationExample: The prescribed due date falls on a Monday that is also Memorial Day. An ACH debit transfer must be initiated before 4:00 p.m. of the preceding Friday, so that the transfer may have a settlement date on Tuesday, the revised due date. A payer using an ACH credit transfer must work with the financial institution to initiate the transfer in time to settle on or before the revised payment due date.
Tax 1.12(9)(a)(a) The secretary of revenue may waive the requirement to use the EFT payment method when the secretary determines that the requirement causes an undue hardship, if the person otherwise required to use EFT does all of the following: Tax 1.12(9)(a)1.1. Requests the waiver in writing using Form EFT-102, Electronic Filing or Electronic Payment Waiver Request. Tax 1.12(9)(a)2.2. Clearly indicates why the requirement causes an undue hardship. Tax 1.12(9)(a)3.3. Is current in all return and report filings and tax payments. Tax 1.12(9)(b)(b) In determining whether the EFT requirement causes an undue hardship, the secretary of revenue may consider the following factors: Tax 1.12(9)(b)1.1. Unusual circumstances which may prevent the payer from using the EFT method. Tax 1.12 AnnotationExamples: Examples of unusual circumstances include:
Tax 1.12 Note1) The person does not have access to a telephone or computer.
Tax 1.12 Note2) The person is physically unable to use a telephone or computer.
Tax 1.12 Note3) The telephone system available to the person is incompatible with the department’s telephone system used for EFT payments, deposits, or both.
Tax 1.12(9)(b)2.2. Any other factor which the secretary determines is pertinent. Tax 1.12 NoteNote: Section Tax 1.12 interprets ss. 71.01 (8r), 71.255 (7) (b), 71.42 (3m), 71.63 (1m) and (5m), 71.65 (3) (a), 73.029, 77.58 (1m), 77.61 (14), 77.96 (5m), 78.12 (5), 78.55 (5m), 139.01 (5m), 139.30 (8m) and 139.75 (5m), Stats. Tax 1.12 HistoryHistory: Cr. Register, September, 1999, No. 525, eff. 10-1-99; CR 04-049: am. (4) (a) (intro.), cr. (4) (a) 12. Register April 2005 No. 592, eff. 5-1-05; emerg. cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2., eff. 12-28-05; CR 06-001: cr. (3) (fm) and (4) (a) 13., am. (4) (a) (intro.) and (7) (a) 2. Register June 2006 No. 606, eff. 7-1-06; CR 07-027: am. (1), (2), (3) (g), (4) (a) (intro.), (b) and (7) (intro.), cr. (4) (a) 14., Register October 2007 No. 622, eff. 11-1-07; CR 10-095: cr. (3) (cg), (cr), (4) (a) 15. to 18., (c), am. (3) (d), (4) (a) (intro.), 1. to 11., 12. (intro.), 13., r. (5), (6), renum. (8), (10) to be (6), (8), renum. (7), (9), (11) to be (5), (7), (9) and am. Register November 2010 No. 659, eff. 12-1-10; CR 12-014: am. (8) (c) Register August 2012 No. 680, eff. 9-1-12; correction in (3) (fm) made under s. 13.92 (4) (b) 7., Stats., Register August 2022 No. 800. Tax 1.13(1)(a)(a) A power of attorney or other written authorization executed by the taxpayer shall be required by the Wisconsin department of revenue for the taxpayer’s representative, on behalf of the taxpayer, to: Tax 1.13(1)(a)1.1. Inspect confidential information, e.g., tax returns and audit reports. Tax 1.13(1)(a)2.2. Receive notices, assessments, determinations, redeterminations, tax forms, billings, refunds, communications and correspondence containing confidential information. Tax 1.13(1)(a)4.4. Execute a waiver to extend the statutory period for assessment or collection of a tax. Tax 1.13(1)(a)5.5. Execute any other waivers or agreements in behalf of the taxpayer. Tax 1.13(1)(b)(b) The power of attorney requirement applies to income, franchise, withholding, sales and use, county sales and use, estate, motor fuel, general aviation fuel, special fuel, fermented malt beverage, intoxicating liquor, cigarette and tobacco products tax matters of individuals, partnerships and corporations, including (S) corporations, and homestead and farmland preservation credit matters, and unclaimed property matters. Tax 1.13(1)(c)(c) A power of attorney or other written authorization executed by a designated agent of a combined group is considered executed by each member of the combined group with respect to combined returns within the scope of the power of attorney or other written authorization. Tax 1.13(2)(a)(a) A power of attorney is not required for a taxpayer’s representative to inspect confidential information or to represent the taxpayer at conferences, if the representative is accompanied by the taxpayer or, if a corporation, by an officer or authorized employee of the corporation. Tax 1.13(2)(b)(b) Generally a power of attorney is not required in the case of a trustee, receiver, guardian, administrator or executor of an estate, or a representative appointed by a court. Tax 1.13(4)(a)(a) Form A-222. Wisconsin’s power of attorney form, Form A-222, is available from the Wisconsin department of revenue’s web site or from any Wisconsin department of revenue office. Tax 1.13(4)(b)(b) Alternate form. Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. An alternative form may be used, but must include all of the following: Tax 1.13(4)(b)2.2. A clear description of the scope of authority granted to the representative. Tax 1.13(4)(b)3.3. A notarized signature of the taxpayer, except federal Forms 2848 and 8655, SSTGB Form F0023, and other forms approved by the department that do not require the signature to be notarized. Tax 1.13(4)(c)(c) Expression of authority. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted to the taxpayer’s representative and the Wisconsin matter covered (e.g., income, sales, or franchise tax or unclaimed property). Tax 1.13 NoteNote: Forms may be obtained from the department of revenue’s web site at www.revenue.wi.gov. Tax 1.13 HistoryHistory: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333, eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379, eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410, eff. 3-1-90; CR 10-095: cr. (1) (c), am. (4) (a) Register November 2010 No. 659, eff. 12-1-10; CR 17-019: am. (1) (b), (4) (b), Register June 2018 No. 750 eff. 7-1-18; CR 19-141: am. (1) (b), r. (3) (a), (b), am. (4) (a), renum. (4) (b) to (4) (b) (intro.) and am., cr. (4) (b) 1. to 3., (c) Register September 2020 No. 777, eff. 10-1-20; r. (3) (title), cr. (4) (c) (title) under s. 13.92 (4) (b) 2., Stats., Register September 2020 No. 777; CR 21-085: am. (1) (b) Register August 2022 No. 800, eff. 9-1-22; CR 22-044: am. (1) (b) Register June 2023 No. 810, eff. 7-1-23. Tax 1.14Tax 1.14 Petition for redetermination. Tax 1.14(1)(1) Scope. A person feeling aggrieved by a notice of additional assessment of income, franchise, withholding, state, county or stadium sales or use, premier resort area, local exposition, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax or petroleum inspection, state rental vehicle or dry cleaning fee, by a notice of reduced homestead, farmland preservation or other credits, or by a notice of refund or denial of refund may petition the department for redetermination. This section describes the administrative provisions related to the petition for department redetermination. Tax 1.14(2)(2) Format of the petition. The petition for redetermination shall be in writing and shall set forth clearly and concisely the specific grievances to the assessment, reduced credit, refund or denial of refund, including a statement of the relevant facts and propositions of law upon which the grievance is based. Every petition shall be signed by the taxpayer or by a duly authorized representative. Tax 1.14(3)(a)(a) To be considered “timely filed” a petition for redetermination shall be filed within 60 days after receipt of a notice of additional assessment, reduced credit, refund or denial of refund. Except as provided in par. (b), a petition for redetermination is “filed” within the proper statutory 60-day time period only if it is actually received by the department, or at the destination that the department prescribes, within the 60-day period, or it is mailed in a properly addressed envelope, with postage prepaid, the envelope is postmarked before midnight of the 60th day and the petition is actually received by the department, or at the destination that the department prescribes, within 5 business days of the prescribed 60th day date. Tax 1.14(3)(b)(b) In lieu of being received by the department or at a destination prescribed by the department, a petition for redetermination may be received at a destination prescribed by the department of administration if the petition for redetermination relates to a notice of additional assessment, reduced credit, refund or refund denial of income, franchise, withholding, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax, homestead, farmland preservation or other credit or state rental vehicle fee. Tax 1.14(4)(a)(a) Deposit. Any person who files a petition for redetermination may elect to deposit the amount of additional assessment, including interest and penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. Any deposited amount that is later refunded shall bear interest at the statutory rate. Tax 1.14(4)(b)(b) Payment. A person may also pay any portion of the assessment admitted to be correct together with interest computed to the date of payment. However, the payment shall be considered an admission that the paid portion of the assessment is correct. The admitted portion that is paid may not be recovered in an appeal or in any other action or proceeding. Tax 1.14(5)(5) Informal conference. A taxpayer may request in a petition for redetermination or at any time before the department has acted on the petition, an informal conference at which the facts and issues involved in the assessment or determination may be discussed. The conference shall be held at a time and place determined by the department. Tax 1.14(6)(6) Closing stipulations. If the informal conference specified in sub. (5) results in an agreement as to facts and issues and the applicable law, the taxpayer and the department may enter into a closing stipulation. Tax 1.14(7)(7) Combined groups. To the extent a notice of additional assessment of income or franchise tax, or any other notice under sub. (1), results from amounts required to be included in a combined return under s. 71.255, Stats., any act described in this section which is executed by the designated agent of the combined group is considered an act executed by all members of the combined group. Tax 1.14 NoteNote: Section Tax 1.14 interprets ss. 66.0615 (1m) (f) 2., 71.255 (7) (b), 71.80 (18), 71.88 (1), 71.90 (1), 77.59 (6), 77.61 (14), 77.76 (2), 77.982 (2), 77.991 (2), 77.9941 (4), 77.9951 (2), 77.9964 (2), 78.67, 78.69, 139.094, 139.11 (2m), 139.355, 139.38 (2m), 139.83, 139.835, and 168.12 (9), Stats. Tax 1.14 HistoryHistory: 1-2-56; am. Register, February, 1975, No. 230, eff. 3-1-75; am. Register, July, 1978, No. 271, eff. 8-1-78; renum. (1) and (2) to be (2) and (3) and am., cr. (1) and (4), (5) and (6) renum. from Tax 3.92 and 3.93 and am., Register, June, 1990, No. 414, eff. 7-1-90; CR 02-033: renum. from Tax 3.91 and am. Register October 2002 No. 562, eff. 11-1-02; CR 10-095: cr. (7) Register November 2010 No. 659, eff. 12-1-10. Tax 1.15Tax 1.15 Enforcement of rules against a small business that has commited a minor violation. Tax 1.15(1)(1) Purpose. This section discloses the discretion the department will follow in the enforcement of rules against a small business that has committed a minor violation. Tax 1.15(3)(3) Discretion the department will follow. The enforcement of rules against a small business that has committed a minor violation, including the assessment of a penalty, forfeiture, fine, or interest, shall be done on a case-by-case basis. Each case shall be determined on its merits as evaluated by the department, taking into consideration all relevant factors. Factors shall include: Tax 1.15(3)(a)(a) The difficulty and cost of compliance with the rule by the small business. Tax 1.15(3)(b)(b) The financial capacity of the small business, including the ability of the small business to pay the amount of any penalty that may be imposed. Tax 1.15(3)(c)(c) The compliance options available, including options for achieving voluntary compliance with the rule. Tax 1.15(3)(e)(e) The opportunities available to the small business to understand and comply with the rule. Tax 1.15(3)(f)(f) Fairness to the small business and to other persons, including competitors and the public. Tax 1.15(4)(4) Scope of discretion allowed. The department shall allow the discretion described in sub. (3) to be considered in all situations in which a small business has committed a minor violation, except in a situation where any of the following apply: Tax 1.15(4)(a)(a) The violation results in a substantial economic advantage for the small business.
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