Wis. Admin. Code § Tax 20.09 — Payment of lottery and gaming credits

Tax 20.09(1) (1) Except as provided in sub. (2) , on the 4 th Monday in March the department of administration shall pay to the county treasurer the amounts claimed under s. Tax 20.08 (4) (a) 1. and 2. by each taxation district within the county.

Tax 20.09(2) (2) Payment under sub. (1) shall be made directly to a municipality, if one of the following applies:

Tax 20.09(2)(a) (a) The municipality, annually on or before March 1, submits to the department of administration a letter requesting direct payment of the school levy tax credit, lottery and gaming credit, and first dollar credit. The letter shall contain a statement that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 1. a. , Stats., and has received proper approval from the municipality’s governing body.

Tax 20.09(2)(b) (b) The municipality, on or before March 1, submits to the department of administration a letter of notification requesting, until further notice, direct payment of the school levy tax credit, lottery and gaming credit, and first dollar credit. The letter shall contain a statement that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 2. a. , Stats. Notification provided in the manner prescribed in this paragraph remains valid until the municipality notifies the department of administration that the municipality no longer wishes to receive or no longer qualifies to receive direct payment. The department may request written confirmation from a municipality that the municipality qualifies for direct payment under s. 79.10 (7m) (cm) 2. , Stats. If a municipality fails to provide written confirmation as requested by the department under this paragraph, payment under sub. (1) shall be made to the county in which the municipality is located.