254.115 Denial, nonrenewal and revocation of certification and permit based on tax delinquency. - Wisconsin Statutes

254.115

254.115 Denial, nonrenewal and revocation of certification and permit based on tax delinquency.

254.115(1)

(1) Except as provided in sub. (1m), the department shall require each applicant to provide the department with the applicant's social security number, if the applicant is an individual, or the applicant's federal employer identification number, if the applicant is not an individual, as a condition of issuing or renewing any of the following:

254.115(1)(a)

(a) Certification under s. 254.176.

254.115(1)(b)

(b) A certification card under s. 254.20 (3) or (4).

254.115(1)(c)

(c) A permit for operation of a campground under s. 254.47 (1) or (2m).

254.115(1)(d)

(d) A permit under s. 255.08 (2) (a) or (b).

254.115(1m)

(1m) If an individual who applies for or to renew a certification, certification card or permit under sub. (1) does not have a social security number, the individual, as a condition of obtaining the certification, certification card or permit, shall submit a statement made or subscribed under oath or affirmation to the department 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 certification, certification card or permit issued or renewed in reliance upon a false statement submitted under this subsection is invalid.

254.115(2)

(2) The department may not disclose any information received under sub. (1) to any person except to the department of revenue for the sole purpose of requesting certifications under s. 73.0301.

254.115(3)

(3) Except as provided in sub. (1m), the department shall deny an application for the issuance or renewal of a certification, certification card or permit specified in sub. (1) if the applicant does not provide the information specified in sub. (1).

254.115(4)

(4) The department shall deny an application for the issuance or renewal of a certification, certification card or permit specified in sub. (1), or shall revoke the certification, certification card or permit specified in sub. (1), if the department of revenue certifies under s. 73.0301 that the applicant for or holder of the certification, certification card or permit is liable for delinquent taxes.

254.115 - ANNOT.

History: 1997 a. 237; 1999 a. 9; 2007 a. 20.