State Codes and Statutes

Statutes > Wisconsin > 51 > 51.032

51.032

51.032 Denial and revocations of certification or approval based on tax delinquency.

51.032(1)

(1) Except as provided in sub. (1m), the department shall require each applicant to provide the department with his or her 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 any of the following:

51.032(1)(a)

(a) A certification issued under s. 51.038.

51.032(1)(b)

(b) A certification issued under s. 51.04.

51.032(1)(c)

(c) A certification issued under rules required under s. 51.42 (7) (b) 11.

51.032(1)(d)

(d) A certification issued under rules required under s. 51.421 (3) (a).

51.032(1)(e)

(e) An approval issued under s. 51.45 (8).

51.032(1m)

(1m) If an individual who applies for a certification or approval under sub. (1) does not have a social security number, the individual, as a condition of obtaining the certification or approval, 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 or approval issued in reliance upon a false statement submitted under this subsection is invalid.

51.032(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.

51.032(3)

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

51.032(4)

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

51.032(5)

(5) An action taken under sub. (3) or (4) is subject to review only as provided under s. 73.0301 (2) (b) and (5).

51.032 - ANNOT.

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