Wis. Admin. Code Department of Revenue Tax 13.12 - Recoupment and withholding of payments
(1) The board may,
at any time, recoup direct, discretionary and emergency payments to be made,
for noncompliance with ss.
70.395 and
70.396, Stats., or any rule
pursuant thereto.
(2) Whenever the
board has reason to believe that noncompliance has occurred, it shall hold a
hearing on the matter upon written notice to the municipality . If after the
hearing the board determines that noncompliance has occurred, it shall recoup
such payments to be made and withhold such payments to be made to the
municipality as may be appropriate.
Notes
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