Chapter 73 — TAX APPEALS COMMISSION AND DEPARTMENT OF REVENUE

73.01 Tax appeals commission. (1) DEFINITIONS. In this section: (a) “Commission” means the tax appeals commission. (b) “Small claims” is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for …

73.015 Review of determination of tax appeals commission. (1) This section shall provide the sole and exclusive remedy for review of any decision or order of the tax appeals commission and no person may contest, in any action or proceeding, any matter reviewable by the commission…

73.02 Distribution of money; income tax coordinator. (1) The department of revenue shall, on the certification of the program agencies that all requirements of the applicable laws have been complied with, perform the mechanical operation of the distribution of all moneys which th…

73.028 Levy rate limits and debt conditions; rules. May 22, 2026, are designated by NOTES. (Published 5-22-26) 73.028 TAX APPEALS COMMISSION; REVENUE DEPARTMENT The department may promulgate rules to implement and administer the levy rate limits and debt issuance conditions under…

73.029 Rules required. The department of revenue may require electronic funds transfer only by promulgating rules. History: 1997 a. 27. Cross-reference: See also s. Tax 1.12, Wis. adm. code.

73.03 Powers and duties defined. It shall be the duty of the department of revenue, and it shall have power and authority: (1) To have and exercise general supervision over the administration of the assessment and tax laws of the state, over assessors, boards of review, superviso…

73.0301 License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. (1) DEFINITIONS. In this section: (a) “Credential” has the meaning given in s. 440.01 (2) (a). (b) “Credentialing board” means a board, examining board or affiliated credentia…

73.0302 and 73.0303, shall issue and renew those certificates if the person who wishes to obtain or renew a certificate does all of the following: (a) Applies on a form that the department prescribes. (b) Sets forth the name under which the applicant intends to operate, the locat…

73.0303 Personal renewable fuel production. The department may not require a person to obtain a business tax registration certificate related to the production or use of renewable fuel that is exempt under s. 78.01 (2n) from the tax imposed under s. 78.01 (1). History: 2009 a. 40…

73.0305 Revenue limits calculations. The department of revenue shall determine and certify to the state superintendent of public instruction, at the superintendent’s request, the allowable rate of increase under subch. VII of ch. 121. The allowable rate of increase is the percent…

73.0306 Disregarded entities. With regard to a single- Updated 23-24 Wis. Stats. 12 owner entity that is disregarded as a separate entity under section 7701 of the Internal Revenue Code, any notice that the department of revenue sends to the owner or to the entity is considered a…

73.031 Arrest powers; authority. A special agent of the department of revenue who has been certified as a law enforcement officer by the law enforcement standards board and who is on duty may arrest a person under the conditions set forth in s. 968.07. Pursuant to s. 175.38, spec…

73.035 Private letter rulings. (1) In this section, “department” means the department of revenue. (2) Upon receipt of a request, in the form prescribed by the department, from a person who requests a ruling about facts relating to a tax that the department administers, the depart…

73.04 Hearings, witnesses. (1) CONTEMPTS. If any person unlawfully fails to obey any subpoena to appear before the department of revenue or before the tax appeals commission, or unlawfully refuses to testify, such failure or refusal shall be reported to the attorney general and t…

73.05 Assessment districts; supervisors; duties. (1) The state shall be divided into income assessment districts, property assessment districts, by the department of revenue, but in no instance shall a county be divided. (2) The department of revenue shall select and appoint a su…

73.06 Supervision of assessments; supervisors; appointments and duties. (1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary a…

73.07 District offices, supplies, expenses. (1) Office furniture and equipment furnished to income assessment district and branch offices by counties prior to July 1, 1986, shall remain in those offices until the department of revenue determines that the furniture and equipment a…

73.09 (7m). A hearing under this paragraph is limited to questions of mistaken identity of the license or certificate holder or applicant and of prior payment of the delinquent taxes for which the department of revenue certified or determined the license or certificate holder or …

73.10 Municipal finance. (1) In this section “department” means the department of revenue. (2) (a) 1. The department shall collect annually from all town, city, village, county, and other public officers all of following: a. Information regarding the collection of taxes, receipts…

73.12 Set off of payments to vendors. (1) DEFINITIONS. In this section: (a) “Tax” means an amount that is owed to this state under ch. 71, 72, 76, 77, 78 or 139 and any addition to tax, interest, penalties or other liability in respect to those amounts and that has been reduced t…

73.13 Reducing nondelinquent taxes. (1) In this section: (a) “Department” means the department of revenue. (b) “Tax” means an amount that is owed to this state under s. 66.0615 (1m) (f) 3. or ch. 71, 72, 76, 77, 78, or 139, and that is not delinquent. (2) (a) A taxpayer may petit…

73.15 Hardware and software used to maintain medical records. (1) The department of revenue shall implement a program to certify health care providers as eligible for the electronic medical records credit under ss. 71.07 (5i), 71.28 (5i), and 71.47 (5i). (2) If the department of …

73.16 General provision. (1) DEFINITIONS. In this section: (ab) “Combined group” has the meaning given in s. 71.255 (1) (a). (b) “Department” means the department of revenue. (c) “Person who is a party to the determination” means a person who requests a determination for that per…

73.50 Levy adjustment grants. No later than June 30 of each year, the department of revenue shall award the following grants: (1) The amounts appropriated for that fiscal year under s. 20.566 (2) (x) to the village of Oregon. (2) The amounts appropriated for that fiscal year unde…