Wis. Admin. Code § Tax 1.10 — Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports

Tax 1.10(1) (1) Daily processing of documents. Screening and processing of deposit reports, returns, and vouchers shall be done daily on the date received in accordance with specific procedures provided by the department.

Tax 1.10(2) (2) Documents received with proper payment. The depository bank shall inscribe the date received, amount of payment and a consecutively assigned validation number upon each deposit report, return, or voucher. That same information shall be inscribed on the payment. The deposits received and validated for each day shall be combined into a single deposit to the account of the state treasurer. The processed documents shall be kept in sequence within batches for each business day. The batches for each business day shall be sent daily by special courier to the department’s revenue accounting section in Madison. A validation tape and batch card shall accompany each batch, and each day’s transmittal shall include a separate recapitulation sheet for each tax program. A copy of the combined daily deposit slip shall also be included in each day’s transmittal.

Tax 1.10(3) (3) Exceptions. Non-processible documents or remittances, or both, as described in writing to the depository bank by the department’s revenue accounting section, shall be exceptions to the treatment provided in sub. (1) and shall not be validated. Instead, they shall be sent to the department’s revenue accounting section with the envelopes in which they were received.