73.0301(2)(b)

(b) Each licensing department and the supreme court, if the supreme court agrees, shall do all of the following:

73.0301(3)

(3) Duties and powers of department of revenue.

73.0301(4)(a)

(a) Each memorandum of understanding shall include procedures that do all of the following:

73.0301

73.0301 License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency.

73.0301(1)

(1) Definitions. In this section:

73.0301(1)(a)

(a) “Credential” has the meaning given in § 440.01 (2)(a), but does not include a registration as an inactive licensee under § 452.12 (6)(b).

73.0301(1)(d)

(d) “License” means any of the following:

73.0301(1)(d)9.

9. A credential.

73.0301(1)(d)10.

10. A license or permit granted by the department of public instruction.

73.0301(1)(d)11.

11. A license to practice law.

73.0301(1)(b)

(b) “Credentialing board” means a board, examining board or affiliated credentialing board in the department of safety and professional services that grants a credential.

73.0301(1)(c)

(c) “Liable for delinquent taxes” means that a person has exhausted all legal remedies to challenge the assertion that the person owes taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125 or 139 and sufficient time has elapsed so that the person is delinquent in the payment of those taxes.

73.0301(1)(d)1.

1. An approval specified in § 29.024 (2r) or a license specified in § 169.35.

73.0301(1)(d)2.

2. A license issued by the department of children and families under § 48.66 (1)(a) to a child welfare agency, group home, shelter care facility, or child care center, as required by § 48.60, 48.625, 48.65, or 938.22 (7).

73.0301(1)(d)5.

5. A license, as defined in § 101.02 (20)(a).

73.0301(1)(d)7m.

7m. A license issued under § 562.05 or 563.24.

73.0301(2)

(2) Duties and powers of licensing departments.

73.0301(2)(b)1.

1.

73.0301(1)(d)3.

3. A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in § 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7) (b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit for operation of a campground specified in § 254.47 (1).

73.0301(3)(a)

(a) The department of revenue shall do all of the following:

73.0301(4)

(4) Memorandum of understanding.

73.0301(1)(d)3m.

3m. A license or certificate issued by the department of workforce development under § 102.17 (1)(c), 103.275 (2) (b), 103.34 (3) (c), 103.91 (1), 103.92 (3), 104.07 (1) or (2), or 105.13 (1).

73.0301(1)(f)

(f) “Nondelinquency certificate” means a certificate that the department of revenue issues to a person and that states that the person is not delinquent in the payment of taxes, including penalties, interest, fees and costs, under ch. 71, 72, 76, 77, 78, 125 or 139.

73.0301(2)(a)1.

1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of safety and professional services shall make a request under this subdivision. This subdivision does not apply to the department of transportation with respect to licenses described in sub. (1) (d) 7.

73.0301(2)(a)2.

2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of safety and professional services shall make a request under this subdivision.

73.0301(1)(d)6.

6. A license or certificate of registration issued by the department of financial institutions, or a division of it, under §§ 138.09, 138.12, 138.14, 217.06, 218.0101 to 218.0163, 218.02, 218.04, 218.05, 224.72, 224.725, 224.93 or under subch. IV of ch. 551.

73.0301(1)(d)8.

8. A license, registration or certification specified in § 299.07 (1)(a).

73.0301(1)(d)12.

12. A license issued under § 628.04, 632.69 (2), or 633.14 or a temporary license issued under § 628.09.

73.0301(1)(d)13.

13. A license issued by the government accountability board under § 13.63 (1).

73.0301(1)(d)7.

7. A license described in § 218.0114 (14)(a) and (g), a license described in § 218.0114 (14)(b), (c) or (e), a license issued under § 218.11, 218.12, 218.22, 218.32, 218.41, 343.61 or 343.62, a buyer identification card issued under § 218.51 or a certificate of registration issued under § 341.51.

73.0301(1)(d)14.

14. A permit under § 170.12.

73.0301(1)(e)

(e) “Licensing department” means the department of administration; the board of commissioners of public lands; the department of children and families; the government accountability board; the department of financial institutions; the department of health services; the department of natural resources; the department of public instruction; the department of safety and professional services; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

73.0301(2)(a)

(a) Each licensing department and the supreme court, if the supreme court agrees, shall enter into a memorandum of understanding with the department of revenue under sub. (a) that requires the licensing department or supreme court to do all of the following:

73.0301(2)(c)1.b.

b. If the license holder is not an individual, the license holder’s federal employer identification number.

73.0301(2)(b)1.a.

a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2. and sub. (am), judicial review. With respect to a license granted by a credentialing board, the department of safety and professional services shall make a revocation or denial under this subd. 1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd. 1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub. (a) and (am) or has failed to make use of such remedies.

73.0301(2)(b)2m.

2m. With respect to a license to practice law, if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after any requested review under sub. (a) and (am), decide whether to suspend, revoke, or deny a license to practice law.

73.0301(2)(b)3.

3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for suspending or revoking the license or for denying the application for the license or license renewal or continuation. If reinstatement is required under this subdivision, a person is not required to submit a new application or other material or to take a new test. No separate fee may be charged for reinstatement of a license under this subdivision. With respect to a license granted by a credentialing board, the department of safety and professional services shall reinstate a license or grant an application under this subdivision.

73.0301(2)(c)

(c)

73.0301(2)(c)1.

1. Each licensing department and the supreme court may require a holder of a license to provide the following information upon request:

73.0301(2)(c)1.a.

a. If the license holder is an individual and has a social security number, the license holder’s social security number.

73.0301(2)(b)1.b.

b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (a). With respect to a license granted by a credentialing board, the department of safety and professional services shall mail a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail a notice under this subd. 1. b. and the notice shall indicate that the license holder or applicant may request a hearing under sub. (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.

73.0301(2)(b)4.

4. If a person whose license has been suspended or revoked or whose application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person’s application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation. With respect to a license granted by a credentialing board, the department of safety and professional services shall reinstate a license or grant an application under this subdivision.

73.0301(2)(c)1.am.

am. If the applicant is an individual and does not have a social security number, a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of children and families. A license issued in reliance upon a false statement submitted under this subd. 1. am. is invalid.

73.0301(2)(b)2.

2. Except as provided in subd. 2m., if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under §§ 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of safety and professional services shall make an affirmation under this subdivision.

73.0301(2)(c)2.

2. A licensing department may not disclose any information received under subd. 1. a. or b. to any person except to the department of revenue for the purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) and administering state taxes or to the department of children and families for the purpose of administering § 49.22.

73.0301(3)(a)1.

1. Enter into a memorandum of understanding with each licensing department and the supreme court, if the supreme court agrees, under sub. (a).

73.0301(3)(a)2.

2. Upon the request of any applicant for issuance, renewal, continuation or reinstatement of a license whose license has been previously revoked or whose application for a license or license renewal or continuation has been previously denied under sub. (2) (b) 1. a., issue a nondelinquency certificate to the applicant if the applicant is not liable for delinquent taxes.

73.0301(3)(b)

(b) If a request for certification is made under sub. (2) (a) 1. or 2., the department of revenue may, in accordance with a memorandum of understanding entered into under par. (a) 1., certify to the licensing department or the supreme court that the applicant or license holder is liable for delinquent taxes.

73.0301(4)(a)1.

1. Establish requirements for making requests under sub. (2) (a) 1. and 2., including specifying the time when a licensing department or the supreme court shall make requests under sub. (2) (a) 1. and 2., and for making certifications under sub. (b).

73.0301(4)(a)2.

2. Implement the requirements specified in sub. (2) (b) 3. and 4.

73.0301(4)(b)

(b) Factors such as the need to issue licenses in a timely manner, the convenience of applicants, the impact on collecting delinquent taxes, the effects on program administration and whether a suspension, revocation or denial under sub. (2) (b) 1. a. will have an impact on public health, safety or welfare or the environment shall be considered in establishing requirements under par. (a) 1.

73.0301(5)

(5) Hearing.

73.0301(5)(b)

(b) After a hearing conducted under para. (a) or, in the case of a determination related to a license to practice law, after a hearing under para. (a) or, if the hearing is appealed, after judicial review under para. (am), the department of revenue shall do one of the following:

73.0301(5)(b)1.

1. Issue a nondelinquency certificate to a license holder or an applicant for a license or license renewal or continuation if the department determines that the license holder or applicant is not liable for delinquent taxes. For a hearing requested by an applicant for certification or recertification or a certificate holder under § 73.03 (50) or 73.09 (7m) (b), the department shall grant a certification or recertification or reinstate a certification if the department determines that the applicant or certificate holder is not liable for delinquent taxes, unless there are other grounds for denying the application or revoking the certification.

73.0301(5)(a)

(a) The department of revenue shall conduct a hearing requested by a license holder or applicant for a license or license renewal or continuation under sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate holder under § 73.03 (50) or 73.09 (7m) (b) to review a certification or determination of tax delinquency that is the basis of a denial or revocation of a license in accordance with this section or of a certificate, certification or recertification under § 73.03 (50) or 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 applicant is liable. At a hearing under this paragraph, any statement filed by the department of revenue, the licensing department or the supreme court, if the supreme court agrees, may be admitted into evidence and is prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person entitled to a hearing under this paragraph is not entitled to any other notice, hearing or review, except as provided in para. (am) and sub. (2) (b) 2.

73.0301(5)(am)

(am) If a person who holds a license to practice law or who is an applicant for a license to practice law receives a hearing under para. (a) to review a certification or determination of tax delinquency that is the basis for a denial, suspension, or revocation of a license to practice law and such certification or determination is affirmed as a result of the hearing under para. (a), the person may seek judicial review of the certification or determination of tax delinquency under §§ 227.52 to 227.60, except that the review shall be in the circuit court for Dane County.

73.0301(5)(b)2.

2. Provide notice that the department of revenue has affirmed its certification of tax delinquency to a license holder; to an applicant for a license, a license renewal or a license continuation; and to the licensing department or the supreme court, if the supreme court agrees. For a hearing requested by an applicant for certification or recertification or a certificate holder under § 73.03 (50), or 73.09 (7m) (b), the department of revenue shall provide notice to the applicant or certificate holder that the department of revenue has affirmed its determination of tax delinquency.