LRB-4437/2
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2003 - 2004 LEGISLATURE
March 9, 2004 - Introduced by Senator Darling, cosponsored by Representative
Stone. Referred to Joint Committee on Finance.
SB540,1,2 1An Act to amend 71.935 (1) (a) of the statutes; relating to: setoffs against tax
2refunds.
Analysis by the Legislative Reference Bureau
Under current law, if a person owes a debt related to unpaid fines, fees, or
forfeitures to a county or municipality, the county or municipality may certify the
debt to the Department of Revenue (DOR) so that DOR may collect the debt for the
county or municipality by subtracting the amount of the debt from any tax refund
owed to the debtor. Under the bill, a county or municipality may certify any debt that
is at least $20, other than property tax-related debt, to DOR so that DOR may collect
the debt for the county or municipality by subtracting the amount of the debt from
any tax refund owed to the debtor.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB540, s. 1 3Section 1. 71.935 (1) (a) of the statutes is amended to read:
SB540,2,64 71.935 (1) (a) "Debt" means a parking citation of at least $20 that is unpaid and
5for which there has been no court appearance by the date specified in the citation or,

1if no date is specified, that is unpaid for at least 28 days and; an unpaid fine, fee,
2restitution, or forfeiture of at least $20; and any other amount that is owed that is
3at least $20, except any amount related to property taxes, if the amount has been
4reduced to a judgment or the municipality or county to which the amount is owed has
5provided the person who owes the amount reasonable notice and an opportunity to
6be heard with regard to the amount owed
.
SB540,2,77 (End)
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