SB111,1236,9 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

SB111,1236,13 (10) If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB111,1236,19 139.979 Personal use. An individual who possesses no more than 6 marijuana plants that have reached the flowering stage at any one time is not subject to the tax imposed under s. 139.971. An individual who possesses more than 6 marijuana plants that have reached the flowering stage at any one time shall apply for the appropriate permit under s. 139.972 and pay the appropriate tax imposed under s. 139.971.

SB111,1236,24 139.980 Agreement with tribes. The department may enter into an agreement with a federally recognized American Indian Tribe in this state for the administration and enforcement of this subchapter and to provide refunds of the tax imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members of the tribe residing on the tribal land.

SB111,2270 Section 2270 . 140.02 (1) (a) of the statutes is amended to read:

SB111,1237,3 140.02 (1) (a) The department shall appoint notaries public who shall be United States residents and at least 18 years of age. Applicants who are not attorneys shall file an application with the department and pay a $20 $40 fee.

SB111,2271 Section 2271 . 140.02 (2) (a) of the statutes is amended to read:

SB111,1237,10 140.02 (2) (a) Except as provided in par. (am), any United States resident who is licensed to practice law in this state is entitled to a permanent commission as a notary public upon application to the department and payment of a $50 $100 fee. The application shall include a certificate of good standing from the supreme court, the signature and post-office address of the applicant, and an impression of the applicant's official seal, or imprint of the applicant's official rubber stamp.

SB111,2272 Section 2272 . 145.20 (5) (a) of the statutes, as affected by 2017 Wisconsin Act 59, is amended to read:

SB111,1238,2 145.20 (5) (a) The department shall establish a maintenance program to be administered by governmental units responsible for the regulation of private on-site wastewater treatment systems. The department shall determine the private on-site wastewater treatment systems to which the maintenance program applies. At a minimum the maintenance program is applicable to all new or replacement private on-site wastewater treatment systems constructed in a governmental unit after the date on which the governmental unit adopts this program. The department may apply the maintenance program by rule to private on-site wastewater treatment systems constructed in a governmental unit responsible for the regulation of private on-site wastewater treatment systems on or before the date on which the governmental unit adopts the program. The department shall determine the private on-site wastewater treatment systems to which the maintenance program applies in governmental units that do not meet the conditions for eligibility under s. 145.246 (8).

SB111,2273 Section 2273 . 145.20 (5) (am) of the statutes, as affected by 2017 Wisconsin Act 59, is amended to read:

SB111,1238,12 145.20 (5) (am) Each governmental unit responsible for the regulation of private on-site wastewater treatment systems shall adopt and begin the administration of the program established under par. (a) before October 1, 2019. As part of adopting and administering the program, the governmental unit shall conduct and maintain an inventory of all the private on-site wastewater treatment systems located in the governmental unit and shall complete the initial inventory before October 1, 2017. In order to be eligible for grant funding under s. 145.246, a governmental unit must comply with these deadlines.

SB111,2274 Section 2274 . 145.246 of the statutes is created to read:

SB111,1238,15 145.246 Private on-site wastewater treatment system replacement or rehabilitation. (1) Definitions. In this section:

SB111,1238,16 (a) “Determination of failure" means any of the following:

SB111,1238,21 1. A determination that a private on-site wastewater treatment system is failing, according to the criteria under s. 145.01 (4m), based on an inspection of the private on-site wastewater treatment system by an employee of the state or a governmental unit who is certified to inspect private on-site wastewater treatment systems by the department.

SB111,1238,23 2. A written enforcement order issued under s. 145.02 (3) (f), 145.20 (2) (f) or 281.19 (2).

SB111,1238,25 3. A written enforcement order issued under s. 254.59 (1) by a governmental unit.

SB111,1239,3 (b) “Governmental unit" means a governmental unit responsible for the regulation of private on-site wastewater treatment systems. “Governmental unit" also includes a federally recognized American Indian tribe or band.

SB111,1239,7 (c) “Indian lands" means lands owned by the United States and held for the use or benefit of Indian tribes or bands or individual Indians and lands within the boundaries of a federally recognized reservation that are owned by Indian tribes or bands or individual Indians.

SB111,1239,10 (d) “Participating governmental unit" means a governmental unit which applies to the department for financial assistance under sub. (7) and which meets the conditions specified under sub. (8).

SB111,1239,12 (e) “Principal residence" means a residence which is occupied at least 51 percent of the year by the owner.

SB111,1239,15 (f) “Sewage" means the water-carried wastes created in and to be conducted away from residences, industrial establishments, and public buildings as defined in s. 101.01 (12), with such surface water or groundwater as may be present.

SB111,1239,18 (g) “Small commercial establishment" means a commercial establishment or business place with a maximum daily waste water flow rate of less than 5,000 gallons per day.

SB111,1239,22 (2) Categories of failing private on-site wastewater treatment systems. For the purposes of this section, the department shall establish the category of each failing private on-site wastewater treatment system for which a grant application is submitted, as follows:

SB111,1239,24 (a) Category 1: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (a) to (c).

SB111,1240,2 (b) Category 2: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (d).

SB111,1240,4 (c) Category 3: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (e).

SB111,1240,13 (3) Eligibility. (a) 1. A person is eligible for grant funds under this section if he or she owns a principal residence which is served by a category 1 or 2 failing private on-site wastewater treatment system, if the private on-site wastewater treatment system was installed at least 33 years before the person submits a grant application, if the family income of the person does not exceed the income limitations under par. (c), if the amount of the grant determined under sub. (6) is at least $100, if the residence is not located in an area served by a sewer, and if determination of failure is made prior to the rehabilitation or replacement of the failing private on-site wastewater treatment system.