Wis. Admin. Code Department of Safety and Professional Services SPS 9.05
The department shall deny an application for credential renewal if the applicant fails to complete the information on the application form under s. SPS 9.04 or if the Wisconsin department of revenue certifies or affirms its certification under s. 440.08(4) (b)3, Stats., that the applicant is liable for delinquent taxes and the department does not receive a current certificate of tax clearance or the Wisconsin department of revenue does not provide documentation showing that the applicant is not liable for delinquent taxes within the time required under s. SPS 9.04(2) and (3). The department shall mail a notice of denial to the applicant that includes a statement of the facts that warrant the denial under s. 440.08(4) (b), Stats., and a notice that the applicant may file a written request with the department to have the denial reviewed at a hearing before the Wisconsin department of revenue.
Wis. Admin. Code Department of Safety and Professional Services SPS 9.05
1997 Wis. Act 237 repealed s. 440.08(4) (b), Stats. 19997 Wis. Act 237 also created s. 440.12, Stats.; both statutory references in s. SPS 9.05, Wis. Admin. Code, should be to s. 440.12, Stats. Future rule-making by the department will correct these references.