Wisconsin Administrative Code — DOR Tax Chapters
Wis. Admin. Code § Tax 13.08 — Expenditures
Tax 13.08(6) (6) Mining-related costs. Municipalities may seek approval from the board for mining-related projects. Applications seeking expenditure approval shall contain:
Tax 13.08(6)(a) (a) Documentation of a metallic mining impact.
Tax 13.08(6)(b) (b) Documentation of need.
Tax 13.08(6)(c) (c) Documentation that the proposal is well reasoned, cost effective, and will accomplish its purpose.
Tax 13.08(8) (8) Other allowable expenditures. Discretionary grants and other funds disbursed by the board may be applied toward a variety of uses as they relate directly to a mining impact project. In general, costs for the compensation of personal services, costs of materials and supplies, travel, and other administrative costs are allowable. All expenditures shall comply with state and local laws, rules, and policies. Costs which shall not be allowed include:
Tax 13.08(8)(a) (a) Costs incurred prior to, and after, the effective date of a discretionary grant period.
Tax 13.08(8)(b) (b) Costs of social activities, ceremonies, amusements, and other entertainment.
Tax 13.08(8)(c) (c) Costs incurred for lobbying members of the legislature or other legislative activities.
Tax 13.08(8)(d) (d) Costs incurred which are not directly related to the eligible funding activities listed in this chapter.
Tax 13.08(9) (9) Mining-related purposes. Except for any first dollar payments to a city, village, town, or Native American community, all funds distributed to a municipality by the board shall be used for mining-related purposes, in accordance with s. 70.375 (1) (bm) , Stats.
Source: official text