71.93(8)(b)1.1. Except as provided in
subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under
sub. (3). The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses and that amount shall be credited to the appropriation under
s. 20.566 (1) (h).
71.93(8)(b)2.
2. The department may enter into agreements described under
subd. 1. with the courts, the legislature, authorities, as defined in
s. 16.41 (4), and local units of government.
71.93(8)(b)3.
3. Agreements required under
subd. 1. shall be completed no later than July 1, 2010, except that an agreement may allow a delay or phase-in of referrals.
71.93(8)(b)4.
4. The secretary of revenue may waive the referral of certain types of debt. The department's determination that a debt is not collectable does not prevent the referring agency from taking additional collection actions.
71.93(8)(b)5.
5. The department may collect debts and assess interest on delinquent amounts under this paragraph in the same manner that it collects taxes and assesses interest under
ss. 71.82 (2),
71.91,
71.92, and
73.03 (20). The department's use of tax returns and related information to collect debts under this paragraph is not a violation of
s. 71.78,
72.06,
77.61 (5),
78.80 (3), or
139.38 (6).
71.93(8)(b)6.
6. If the debtor owes debt to the department and to other entities, payments shall first apply to debts owed to the department then to the other entities in the order determined under
sub. (3) (a).
71.935
71.935
Setoffs for municipalities and counties. 71.935(1)(a)
(a) "Debt" means a parking citation of at least $20 that is unpaid and for which there has been no court appearance by the date specified in the citation or, if no date is specified, that is unpaid for at least 28 days; an unpaid fine, fee, restitution or forfeiture of at least $20; and any other debt that is at least $20, including debt related to property taxes, if the debt has been reduced to a judgment or the municipality or county to which the debt is owed has provided the debtor reasonable notice and an opportunity to be heard with regard to the debt.
71.935(1)(am)
(am) "Debt related to property taxes" means delinquent general property taxes, as defined in
s. 74.01 (1), special assessments, as defined in
s. 74.01 (3), special charges, as defined in
s. 74.01 (4), and special taxes, as defined in
s. 74.01 (5). The term "debt related to property taxes" includes any interest and penalty charged as a result of the delinquency.
71.935(1)(b)
(b) "Debtor" means a person who owes a debt to a municipality or county.
71.935(1)(c)
(c) "Department" means the department of revenue.
71.935(1)(cm)
(cm) "Disbursement" means any payment to a person who provides goods and services to the state under
subch. IV or
V of ch. 16 or under
ch. 84.
71.935(1)(cr)
(cr) "Municipality" means any city, village, or town, and includes any entity formed pursuant to an intergovernmental cooperation contract or agreement under
s. 66.0301 to provide consolidated services directly to cities, villages, and towns.
71.935(2)
(2) A municipality or county may certify to the department any debt owed to it. Not later than 5 days after certification, the municipality or county shall notify the debtor in writing of its certification of the debt to the department, of the basis of the certification and of the debtor's right to appeal and, in the case of parking citations, of the debtor's right to contest the citation. At the time of certification, the municipality or county shall furnish to the department the name and social security number or operator's license number of each individual debtor and the name and federal employer identification number of each other debtor.
71.935(3)(a)(a) If the debt remains uncollected and, in the case of a parking citation, if the debtor has not contested the citation within 20 days after the notice under
sub. (2), the department shall set off the debt against any refund that is owed to the debtor after the setoff under
s. 71.93. Any legal action contesting a setoff shall be brought against the municipality or county that certified the debt under
sub. (2).
71.935(3)(b)
(b) The department shall provide the information obtained under
sub. (2) to the department of administration. Before reducing any disbursement as provided under this paragraph, the department of administration shall contact the department to verify whether a certified debt that is the basis of the reduction has been collected by other means and, in the case of a parking citation, whether the debtor has contested the citation within 20 days after the notice under
sub. (2). If the certified debt remains uncollected and, in the case of a parking citation, the citation has not been contested within 20 days after the notice under
sub. (2), the department of administration shall, after any reduction under
s. 71.93, reduce the disbursement by the amount of the debtor's certified debt under
sub. (2), notify the department of such reduction and disbursement, and remit the amount of the reduction to the department in the manner prescribed by the department. If more than one debt certified under
sub. (2) exists for any debtor, the disbursement shall be reduced first by the earliest debt certified. Any legal action contesting a reduction under this paragraph shall be brought against the municipality or county that certified the debt under
sub. (2).
71.935(4)
(4) Within 30 days after the end of each calendar quarter, the department shall settle with each municipality and county for the amounts set off or reduced against certified debts for the municipality or county during that calendar quarter.
71.935(5)
(5) Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under
s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in
sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each debtor to reflect that experience.
71.94
71.94
Penalties. Unless specifically provided in this subchapter, the penalties under
subch. XIII apply for failure to comply with this subchapter unless the context requires otherwise.
71.94 History
History: 1987 a. 312.
INTERNAL REVENUE CODE UPDATE
71.98
71.98
Internal Revenue Code update. The following federal laws, to the extent that they apply to the Internal Revenue Code, apply to this chapter:
71.98(1)
(1) Health savings accounts. Sections
106 (d),
220 (f) (5) (A),
223, and
408 (d) (9) of the Internal Revenue Code, all as amended to December 31, 2010, and relating to health savings accounts.
71.98(2)
(2) Imputed income; employer payments to employees for medical care. Section 1004 (d) of Public Law 111-152, and section
105 (b) of the Internal Revenue Code, as amended to December 31, 2010, and related to amounts paid by an employer to an employee to reimburse the employee for costs paid by him or her for medical care for the employee's adult child.
71.98(3)
(3) Depreciation, depletion, and amortization. For taxable years beginning after December 31, 2013, and for purposes of computing depreciation and amortization, the Internal Revenue Code means the federal Internal Revenue Code in effect on January 1, 2014. For taxable years beginning after December 31, 2013, and for purposes of computing depletion, the Internal Revenue code means the federal Internal Revenue code in effect for the year in which the property is placed in service.
71.98(4)
(4) Expensing of depreciable business assets. For taxable years beginning after December 31, 2013, sections
179,
179A,
179B,
179C,
179D, and
179E of the Internal Revenue Code and related to expensing of depreciable business assets. For purposes of this subsection, the Internal Revenue Code means the federal Internal Revenue Code in effect for the year in which property is placed in service.
71.98(5)
(5) Gain from small business stock. For stock acquired after December 31, 2013, section
1202 of the Internal Revenue Code, as amended to December 31, 2012, related to the exclusion for gain from certain small business stock.
71.98 History
History: 2011 a. 1,
49;
2013 a. 20,
145.
