What the statutes mean

An individual does not have the right to obtain a chiropractic license; it is a privilege bestowed by the state. Because it is a privilege, the state has the right to impose obligations on those that seek a license or want to renew a license. This rule defines the circumstances under which the Department of Regulation and Licensing will refuse to renew a license if the chiropractor is liable for delinquent taxes.

• A chiropractor is required to file an application for the renewal of his or her license. If the application is returned by the state because of missing information, it will be denied unless the chiropractor provides the missing information within 20 days from the date the department received the application.

• The Wisconsin Department of Revenue has a list of everyone that owes taxes to the state. If a chiropractor is on that list at the time he or she renews their license, they will receive a notice from the Department of Revenue.

• The notice will state that the application for renewal submitted by the chiropractor will be denied unless, within 10 days from the date of the mailing of the notice, the Department of Regulation and Licensing receives a copy of a certificate of tax clearance issued by the Wisconsin department of Revenue that shows that the chiropractor is not liable for delinquent taxes.

Statute excerpts

RL 9.01 Authority
RL 9.02 Scope; nature of proceedings
RL 9.03 Definitions

RL 9.01 Authority.

The rule in ch. RL 9 are adopted are adopted under the authority in s. 440.03, Stats.

RL 9.02 Scope; nature of proceedings.

The rules in this chapter govern the procedures for requesting the Wisconsin department of revenue to certify whether an applicant is liable for delinquent taxes owed to this state under s. 440.08 (4) (b), Stats., as created by 1995 Wis. Act

RL 9.04 Procedures for requesting the department of revenue to certify whether an applicant for renewal is liable for delinquent taxes
RL 9.05 Denial of renewal

27 and amended by 1995 Wis. Act 233, to review denial of an application for renewal because the applicant is liable for delinquent taxes.

RL 9.03 Definitions. In this chapter:

(1) “Applicant” means a person who applies for renewal of a credential. “Person” in this subsection includes a business entity.

(2) “Credential” has the meaning in s. 440.01 (2) (a), Stats.
(3) “Department” means the department of regulation and licensing.
(4) “Liable for any delinquent taxes owed to this state” has the meaning set forth in s. 440.01 (2) (cm)m Stats., as created by 1995 Wis. Act 233.

RL 9.04 Procedures for requesting the department of revenue to certify whether an applicant for renewal is liable for delinquent taxes.

(1) RENEWAL APPLICATION FORM. If the department receives a renewal application that does no include the information required by s. 440.08 (2g) (b)m Stats., the application shall be denied unless the applicant provides the missing information within 20 days after the department first receives the application.

(2) SCREENING FOR LIABILITY FOR DELINQUENT TAXES. The name and social security number or federal employer identification number of an applicant shall be compared with information at the Wisconsin department of revenue that identifies individuals and organizations who are liable for delinquent taxes owed to this state.

(3) NOTICE OF INTENT TO DENY BECAUSE OF TAX DELINQUENCY. If an applicant is identified as being liable for any delinquent taxes owed to this state in the screening process under sub. (2), the Wisconsin department of revenue shall mail a notice to the applicant at the last known address of the applicant according to z. 440.11, Stats., or to the address identified in the applicant’s renewal application, if different from the address on file in the department. The notice shall state that the application for renewal submitted by the applicant shall be denied

unless, within 10 days from the date of the mailing of the notice, the department of regulation and licensing receives a copy of a certificate of tax clearance issued by the Wisconsin department of revenue which shows that the applicant is not liable for delinquent taxes or unless the Wisconsin department of revenue provides documentation to the department showing that the applicant is not liable for delinquent state taxes.

(4) OTHER REASONS FOR DENIAL: If the department determines that grounds for denial of an application for renewal may exist other than the fact that the applicant is liable for any delinquent taxes owed to this state, the department shall make a determination on the issue of tax delinquency before investigating other issues of renewal eligibility.

RL 9.05 Denial of renewal.

The department shall deny an application for credential renewal if the applicant fails to complete the information on the application from under s. RL 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 no liable for delinquent taxes within the time required under s. RL 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.