Skip to main content
Find a Lawyer

Wisconsin Statutes Taxation (Ch. 70 to 79) § 79.039. Certain reductions

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) For the distribution in 2024 and subsequent years, if in any year a county or municipality fails to satisfy the requirements under s. 62.90(5)(a) or 66.0608(2m), the secretary of administration shall reduce the county's or municipality's total of payments under ss. 79.036 and 79.037 for the next year by 15 percent.

(1m) For the distribution in 2024 and subsequent years, if in any year a municipality fails to satisfy the requirements under s. 62.90(5)(bm), the secretary of administration shall reduce the municipality's payment under s. 79.037 for the next year by 15 percent.

(2)(a)1. If in any year a county that imposes the tax under s. 77.70(2) fails to make the contribution to its retirement system's unfunded actuarial accrued liability, as required under s. 77.70(2)(a), the department of revenue shall reduce the county's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system's unfunded actuarial accrued liability.

2. If in any year a county that imposes the tax under s. 77.70(2) uses the revenue from that tax for an expenditure that is not authorized under s. 77.70(2), the department of revenue shall reduce the county's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the county the reduced amount.

(b)1. If in any year a municipality that imposes the tax under s. 77.701 fails to make the contribution to its retirement system's unfunded actuarial accrued liability, as required under s. 77.701(1), the department of revenue shall reduce the municipality's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unpaid contribution and direct the department of administration to pay that amount towards the retirement system's unfunded actuarial accrued liability.

2. If in any year a municipality that imposes the tax under s. 77.701 uses the revenue from that tax for an expenditure that is not authorized under s. 77.701, the department of revenue shall reduce the municipality's total of payments under ss. 79.035, 79.036, and 79.037 for that year by the amount of the unauthorized expenditure and direct the department of administration to pay to the municipality the reduced amount.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Wisconsin Statutes Taxation (Ch. 70 to 79) § 79.039. Certain reductions - last updated January 01, 2025 | https://codes.findlaw.com/wi/taxation-ch-70-to-79/wi-st-79-039/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard