Signed by Governor Scott Walker

Vote Smart's Synopsis:

Vote to pass a bill that prohibits the Department of Revenue from penalizing taxpayers who make accidental mistakes on their tax returns.

Highlights:

• Prohibits the Department of Revenue from imposing penalties on taxpayers for mistakes made on taxpayer forms, provided that such mistakes were accidental (Sec. 12).

• Prohibits class action lawsuits against the state or any other party if the relief sought by the plaintiff includes the refund of any tax administered by the state (Sec. 51).

• Specifies that a person who is subject to an assessment or audit determination by the Department of Revenue is not liable for any amount, beginning after December 31, 2008, that the department asserts the person owes if the liability is the result of a tax issue that existed in a prior assessment or audit (Sec. 12).

Full Bill Text