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6(4) If the department finds that the records of any dispensary are not kept in
7the prescribed form or are in such condition that an unusual amount of time is
8required to determine from them the amount of surcharge due, the department shall
9give notice of such fact to that dispensary and require that the records be revised and
10kept in the prescribed form. If the dispensary fails to comply within 30 days, the
11dispensary shall pay the expenses reasonably attributable to a proper examination
12and surcharge determination at the rate of $30 per day for each auditor. The
13department shall send a bill for expenses, and the dispensary shall pay the amount
14of the bill within 10 days.
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15(5) If any dispensary fails to file a report when due, the dispensary shall be
16required to pay a late filing fee of $50.
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17(6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating
18to confidentiality of income and franchise tax returns, apply to any information
19obtained from any person on a dispensary surcharge return, report, schedule,
20exhibit, or other document or from an audit report pertaining to the return, report,
21schedule, exhibit, or document, except that the department shall publish on its
22Internet site, at least quarterly, a current list of business tax registration certificates
23issued to dispensaries under s. 73.03 (50) and include on the list the name and
24address of the certificate holder and the date on which the department issued the
25certificate.
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1(7) The department may inspect the business records of any dispensary doing
2business on a reservation or on an Indian tribe's trust land.
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3(8) Each dispensary shall collect and remit the surcharge imposed under this
4subchapter with the reports required to be filed under this section.
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5139.973 Administration and enforcement. (1) Sections 139.355, 139.365,
6139.39, and 139.40, as they apply to the tax under subch. II, apply to the
7administration and enforcement of this subchapter.
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8(2) If a dispensary fails to pay the surcharge under this subchapter, authorized
9personnel of the department, with the assistance of any law enforcement officer
10within his or her jurisdiction, may search the premises of the dispensary to seize any
11personal property or cash for payment of the unpaid surcharge.
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12139.974 Police powers. The duly authorized employees of the department
13have all necessary police powers to prevent violations of this subchapter.
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14139.975 Timely filing. The provisions on timely filing under s. 71.80 (18)
15apply to the surcharge under this subchapter.
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16139.976 Bonds. Section 78.11, as it applies to suppliers of motor vehicle fuel,
17applies to persons liable for the surcharge under this subchapter.
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18139.977 Interest and penalties. (1) The interest and penalties under s.
19139.44 (2) to (7) and (9) to (12) apply to this subchapter. In addition, a person who
20violates s. 139.972 (8) may be fined not more than $10,000 or imprisoned for not more
21than 9 months or both.
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22(2) If a person fails to file any return or report required under s. 139.972 by the
23due date, unless the person shows that that failure was due to reasonable cause and
24not due to neglect, the department shall add to the amount of surcharge required to
25be shown on that return 5 percent of the amount of the surcharge if the failure is for
1not more than one month, and an additional 5 percent of the surcharge for each
2additional month or fraction of a month during which the failure continues, but not
3more than 25 percent of the surcharge. For purposes of this subsection, the amount
4of the surcharge required to be shown on the return shall be reduced by the amount
5of surcharge that is paid on or before the due date and by the amount of any credit
6against the surcharge that may be claimed on the return.
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7139.978 Personal liability. Any officer, employee, fiduciary, or agent who is
8responsible for paying the surcharge, interest, penalties, or other charges under this
9subchapter incurred by another person, as defined in s. 77.51 (10), is personally
10liable for the surcharge, interest, penalties, or other charges. Sections 71.88 (1) (a)
11and (2) (a), 71.89, and 71.90, as they apply to appeals of income or franchise tax
12assessments, apply to appeals of assessments under this subchapter.
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13139.9785 Prosecutions by attorney general. Upon request by the secretary
14of revenue, the attorney general may represent this state or assist a district attorney
15in prosecuting any case arising under this subchapter.
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16139.979 Rule-making authority. (1) The department shall promulgate any
17rules necessary for the administration of this subchapter.
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18(2) Using the procedure under s. 227.24, the department may promulgate the
19rules required under sub. (1). Notwithstanding s. 227.24 (1) (c) and (2), emergency
20rules promulgated under this subsection remain in effect until January 1, 2023, or
21the date on which permanent rules take effect, whichever is sooner.
22Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide
23evidence that promulgating a rule under this subsection as an emergency rule is
24necessary for the preservation of the public peace, health, safety, or welfare and is
1not required to provide a finding of emergency for a rule promulgated under this
2subsection.
AB56,1762
3Section
1762. 145.20 (5) (am) of the statutes is amended to read:
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145.20
(5) (am) Each governmental unit responsible for the regulation of
5private on-site wastewater treatment systems shall adopt and begin the
6administration of the program established under par. (a) before October 1,
2019 72024. As part of adopting and administering the program, the governmental unit
8shall conduct and maintain an inventory of all the private on-site wastewater
9treatment systems located in the governmental unit
and shall complete the initial
10inventory before October 1, 2017. In order to be. The governmental unit is not 11eligible for grant funding under s. 145.245
, a governmental unit must comply with
12these deadlines until the governmental unit completes the initial inventory.
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13Section
1763. 146.44 of the statutes is created to read:
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14146.44 Medical Cannabis Registry Program. (1) Definitions. In this
15section:
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(a) “Applicant" means a person who is applying for a registry identification card
17under sub. (2) (a) or (ac).
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(ag) “Bona fide practitioner-patient relationship" means a relationship
19between the practitioner and the patient that includes all of the following:
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1. An assessment of the patient's medical history and current medical condition
21by the practitioner, including an in-person physical examination if appropriate.
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2. A consultation between the practitioner and the patient with respect to the
23patient's debilitating medical condition or treatment.
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3. Availability by the practitioner to provide follow-up care and treatment to
25the patient, including patient examinations.
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1(b) “Debilitating medical condition or treatment" means any of the following:
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1. Cancer, glaucoma, acquired immunodeficiency syndrome, a positive test for
3the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV,
4Crohn's disease, a hepatitis C virus infection, Alzheimer's disease, amytrophic
5lateral sclerosis, nail-patella syndrome, Ehlers-Danlos Syndrome, post-traumatic
6stress disorder, or the treatment of these conditions.
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2. Opioid abatement or reduction or treatment for opioid addiction.
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3. A chronic or debilitating disease or medical condition or the treatment of
9such a disease or condition that causes cachexia, severe pain, severe nausea,
10seizures, including those characteristic of epilepsy, or severe and persistent muscle
11spasms, including those characteristic of multiple sclerosis.