Section 9.04. Procedures for requesting the department of revenue to certify whether an applicant for renewal is liable for delinquent taxes.

 

(1)   R ENEWAL APPLICATION FORM . If the department receives a renewal application that does not include the information required by s. 440.08 (2g) (b) , Stats., the application shall be denied unless the applicant provides the missing information within 20 days after the department first received the application.

(2)   Screening for liability for delinquent taxes. The name and social security number or federal employer identification number of an applicant shall be compared with information at the Wisconsin department of revenue that identifies individuals and organizations who are liable for delinquent taxes owed to this state.

(3)   Notice of intent to deny because of tax delinquency. If an applicant is identified as being liable for any delinquent taxes owed to this state in the screening process under sub. (2) , the Wisconsin department of revenue shall mail a notice to the applicant at the last known address of the applicant according to s. 440.11 , Stats., or to the address identified in the applicant's renewal application, if different from the address on file in the department. The notice shall state that the application for renewal submitted by the applicant shall be denied unless, within 10 days from the date of the mailing of the notice, the department of safety and professional services receives a copy of a certificate of tax clearance issued by the Wisconsin department of revenue which shows that the applicant is not liable for delinquent state taxes or unless the Wisconsin department of revenue provides documentation to the department showing that the applicant is not liable for delinquent state taxes.

(4)   Other reasons for denial. If the department determines that grounds for denial of an application for renewal may exist other than the fact that the applicant is liable for any delinquent taxes owed to this state, the department shall make a determination on the issue of tax delinquency before investigating other issues of renewal eligibility.

History: Emerg. cr. eff. 11-14-96; cr. Register, August, 1996, No. 488 , eff. 9-1-96; correction in (3) made under s. 13.92 (4) (b) 6. , Stats., Register November 2011 No. 671 .

Note

1997 Wis. Act 191 repealed s. 440.08 (2g) (b), Stats., and created s. 440.03 (11m), Stats. Section SPS 9.04 (1), Wis. Adm. Code, was affected by the statutory changes in 1997 Wis. Act 191 , is no longer necessary, and will be removed in future rule-making by the department. Microsoft Windows NT 6.1.7601 Service Pack 1