Wis. Admin. Code Department of Revenue Tax 13.06 - Direct payments

(1) FIRST DOLLAR PAYMENTS. Certain counties, cities, villages, towns, and Native American communities shall receive a first dollar payment under s. 70.395(2) (d), Stats. Only county expenditures of first dollar payments are restricted under s. 70.396, Stats. Cities, villages, towns, and Native American communities are not restricted to mining-related expenditures of first dollar payments. Each December, the board shall certify to the department of administration the specific payments to be made on the first Monday in January of the next year.

(3) NOTICE OF INTENT DISTRIBUTIONS.

(a) Procedure. Eligible recipients may receive a notice of intent distribution from the board for reasonable local agreement negotiation-related expenses according to the following procedure:

1. An eligible recipient shall notify the board and the person making payment under s. Tax 13.05(4) in writing that it is intending to begin negotiations or is preparing to negotiate a local agreement.

2. On an as-needed basis, an eligible recipient shall provide documentation to the board of the costs that have been incurred or expenses to be incurred. To document the expenses, the eligible recipient shall submit a copy of each bill received, contracts negotiated, or proposals and budgets for future expenses to the board and to the person making payment under s. Tax 13.05(4).

3. The board shall make payment from monies received under s. Tax 13.05(4) to the eligible notice of intent distribution recipient within 3 weeks for the amount of the reasonable expenditures that have occurred or to be incurred.

(b) Prior costs. Unless agreed to in writing between an eligible recipient and the person making payment under s. Tax 13.05(4), the person shall be liable for costs relating to the negotiation of a local agreement incurred prior to the making of the deposit under s. 70.395(2) (dc), Stats., and for costs incurred prior to the written notice given by the eligible recipient under par. (a) 1. if such notice and deposit are made or required to be made.

Notes

Wis. Admin. Code Department of Revenue Tax 13.06

Cr. Register, November, 1982, No. 323, eff. 12-1-82; emerg. cr. (2) (c), eff. 1-1-86; r. and rec. (2) (intro.), (a) and (b), am. (5) (a), Register, September, 1986, No. 369, eff. 10-1-86; emerg. r. and recr. (3), eff. 12-14-92; emerg. r. and recr. (3), eff. 5-17-93; am. (1) (intro.), r. (1) (d) 2. and (5) (e), r. and recr. (2) and (3), Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (a), (3) (b) and (4) (c) made under s. 13.93(2m) (b) 7, Stats., Register September 2006 No. 609. Amended by, CR 16-076: renum. (1) (intro.) to (1) and am., r. (1) (a) to (d), (2), (4), (5) Register January 2018 No. 745, eff. 2/1/2018