Section 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.Wis. Admin. Code Department of Revenue Tax 13.12
Cr. Register, September, 1986, No. 369, eff. 10-1-86.