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PROPOSED ORDER OF THE DEPARTMENT OF REVENUE REPEALING, AMENDING, REPEALING AND RECREATING, AND CREATING RULES
  The Wisconsin Department of Revenue proposes an order to: repeal Tax 13.03 (7) and (14), 13.05 (1), 13.05 (4) (a) 1., 2., and 3., 13.06 1 (a) 1. and 2., (b), (c), (d) 1. and 3., (2), (4), and (5), 13.07 (1), (2) (c) 9. a., b., and c., 13.075, 13.08 (1), (2), (3), (4), (5), and (7), and 13.13; amend Tax 13.03 (9), (14g), and (14r), 13.07 (intro) and (2) (c) 9., and 13.11 (5) (a); renumber 13.08 (8) and (9); and renumber and amend Tax 13.05 (4) (a) (intro.), 13.06 (1) (intro.), and 13.08 (6) (intro.); relating to the Investment and Local Impact Board.
The scope statement for this rule, SS 065-14, was approved by the Governor on July 1, 2014, published in Register No. 703B on July 31, 2014, and approved by the Chair of the Investment and Local Impact Fund Board on August 27, 2014.
Analysis by the Department of Revenue
Statutes interpreted: ss. 70.395 and 70.396, Stats.
Statutory authority: s. ss. 70.395 (2) (c), (hg), (hr), and (i), Stats.
Explanation of agency authority: Under s. 70.395 (2) (c), Stats., the board shall, according to procedures established by rule:
1. Certify to the department of administration the amount of funds to be distributed under pars. (d) to (g) and to be paid under (j).
2. Determine the amount which is not distributed under subd. 1. Which shall be invested under s. 25.17 (1) (jc).
Section 70.395 (2) (c) 1., Stats. authorizes the board to promulgate parts of Tax 13.05, 13.06, 13.07, and 13.08. Most of the statutorily authorized procedures are promulgated in Tax 13.07 (2). The proposed rule seeks to repeal the portions of these sections which repeat statutory provisions and lack statutory authority for promulgation.
Section 70.395 (2) (c) 2., Stats. authorizes the board to promulgate Tax 13.05 (1) (b) 3. and 4.
Section 70.395 (2) (hg), Stats. reads:
The board shall, by rule, establish fiscal guidelines and accounting procedures for the use of payments under pars. (d), (f), (fm) and (g), sub (3) and ss. 293.65 (5) and 295.61 (9).
Tax 13.10 and 13.11 implement the board's policies regarding fiscal guidelines and accounting procedures clearly authorized by s. 70.395 (2) (hg), Stats.
Section 70.395 (2) (hr), Stats. reads:
The board shall, by rule, establish procedures to recoup payments made, and to withhold payments to be made, under pars. . (d), (f), (fm) and (g), sub (3) and ss. 293.65 (5) and 295.61 (9) for noncompliance with this section or rules adopted under this section.
Tax 13.12 implements the board's policies regarding recoupment and withholding of payments clearly authorized by s. 70.395 (2) (hr), Stats.
Section 70.395 (2) (i), Stats. reads, in part:
The board may require financial audits of all recipients of payments made under pars. (d) to (g). The board shall require that all funds received under pars. (d) to (g) be placed in a segregated account.
Section 70.395 (2) (i) authorizes the board to promulgate Tax 13.09 relating to audits of fund recipients.
Related statute or rule: The net proceeds occupation tax on mining of metallic minerals is created by s. 70.375. There are no other applicable rules.
Plain language analysis: The proposed rule makes the following changes:
Repeals ss. Tax 13.03 (7) and (14) and amends s. Tax 13.03 (9) to eliminate definitions of terms no longer used in the rule language.
Amends ss. Tax 13.03 (14g) and (14r) to address statutory change in 2013 Act 1.
Repeals s. Tax 13.05 (1) to repeal rule language that is repetitive of 70.395(1e) and eliminate references to the Badger Fund which was repealed in 1997.
Amend s. Tax 13.05 (3) (a) to update cross-reference to statutory provision.
Amends s. Tax 13.05 (4) (a) (intro.) to update cross-reference to statutory provision.
Repeal s. Tax 13.05 (4) (a) 1., 2., and 3. to eliminate rule language that is repetitive of s. 70.395 (2) (dc), Stats.
Amends s. Tax 13.06 (1) (intro.) to update cross-reference to statutory provision.
Repeal s. Tax 13.06 (1) (a) 1. and 2., (b), (c), and (d) 1. and 3. to eliminate rule language that is repetitive of ss. 70.375(6) and 70.395 (2) (d), Stats.
Repeals ss. Tax 13.06 (2), (4), and (5) to eliminate rule language that is repetitive of s. 70.395 (2) (d) or lacks statutory authority.
Amends s. Tax 13.07 (intro.) to update cross-reference to statutory provisions.
Repeals s. Tax 13.07 (1) to eliminate rule language that is repetitive of s. 70.395 (2) (f), Stats.
Amends s. Tax 13.07 (2) (c) 9. to reference statutory provision
Repeal s. Tax 13.07 (2) (c) 9. a., b., and c. to eliminate rule language that is repetitive of s. 70.395 (2) (h), Stats.
Repeals s. Tax 13.075 to eliminate rule language that is repetitive of ss. 293.33 and 295.443, Stats.
Amends s. Tax 13.08 (6) (intro.) that lacks statutory authority.
Repeal s. Tax 13.08 (1), (2), (3), (4), (5), and (7) to eliminate rule language that is repetitive of ss. 70.395 (g), 70.396, 293.33, and 295.443, Stats.
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