SB70,,6220 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

SB70,,6221 (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.

SB70,,6222 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.

SB70,,6223 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.

SB70,2295 Section 2295. 145.02 (4) (a) of the statutes is amended to read:

SB70,,6225 145.02 (4) (a) The department shall prescribe rules as to the qualifications, examination and licensing of master and journeyman plumbers and restricted plumber licensees, for the licensing of utility contractors, for the registration of plumbing apprentices and pipe layers and for the registration and training of registered learners. The department may approve, in whole or in part, an examination prepared, administered, and graded by a test service provider. The plumbers council, created under s. 15.407 (16), shall advise the department in formulating the rules.

SB70,2296 Section 2296. 145.07 (2) of the statutes is amended to read:

SB70,,6227 145.07 (2) Application for a master or journeyman plumber’s examination, temporary permit or license shall be made to the department with fees. Unless the applicant is entitled to a renewal of license, a license shall be issued only after the applicant passes a satisfactory examination showing fitness. No such license or permit shall be transferable.

SB70,2297 Section 2297. 145.20 (5) (a) of the statutes, as affected by 2017 Wisconsin Act 59, is amended to read:

SB70,,6229 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).

SB70,2298 Section 2298. 145.20 (5) (am) of the statutes, as affected by 2017 Wisconsin Act 59, is amended to read:

SB70,,6231 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.

SB70,2299 Section 2299. 145.246 of the statutes is created to read:

SB70,,6233 145.246 Private on-site wastewater treatment system replacement or rehabilitation. (1) Definitions. In this section:

SB70,,6234 (a) “Determination of failure” means any of the following:

SB70,,6235 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.

SB70,,6236 2. A written enforcement order issued under s. 145.02 (3) (f), 145.20 (2) (f), or 281.19 (2).

SB70,,6237 3. A written enforcement order issued under s. 254.59 (1) by a governmental unit.

SB70,,6238 (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.

SB70,,6239 (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.

SB70,,6240 (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).

SB70,,6241 (e) “Principal residence” means a residence which is occupied at least 51 percent of the year by the owner.

SB70,,6242 (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.

SB70,,6243 (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.

SB70,,6244 (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:

SB70,,6245 (a) Category 1: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (a) to (c).

SB70,,6246 (b) Category 2: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (d).

SB70,,6247 (c) Category 3: failing private on-site wastewater treatment systems described in s. 145.01 (4m) (e).

SB70,,6248 (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.