71.93(1)(a)1.
1. An amount owed to a state agency that has been reduced to a judgment.
71.93(1)(a)2.
2. A delinquent child support or spousal support obligation that has been reduced to a judgment and has been submitted by an agency of another state to the department of workforce development for certification under this section.
71.93(1)(a)3.
3. An amount that the department of health and family services may recover under
s. 49.497, if the department of health and family services has certified the amount under
s. 49.85.
71.93(1)(a)4.
4. An amount that the department of workforce development may recover under
s. 49.125 or
49.195 (3), if the department of workforce development has certified the amount under
s. 49.85.
71.93(1)(b)
(b) "Debtor" means any person owing a debt to a state agency and any person who owes a delinquent child support or spousal support obligation to an agency of another state.
71.93(1)(c)
(c) "Department" means the department of revenue.
71.93(1)(d)
(d) "Refund" means the excess amount by which any payments, refundable credits or both exceed a debtor's Wisconsin tax liability or any other liability owed to the department.
71.93(2)
(2) Certification. A state agency may certify to the department for setoff any properly identified debt exceeding $20. At least 30 days prior to certification each debtor shall be sent a notice by the state agency of its intent to certify the debt to the department for setoff and of the debtor's right of appeal. At the time of certification, the certifying state agency shall furnish the social security number of individual debtors and the federal employer identification number of other debtors.
71.93(3)
(3) Administration. In administering this section the department shall first check with the state agency certifying the debt to determine whether the debt has been collected by other means. If the debt remains uncollected the department of revenue shall setoff any debt or other amount owed to the department, regardless of the origin of the debt or of the amount, its nature or its date. If after the setoff there remains a refund in excess of $10, the department shall set off the remaining refund against certified debts of other state agencies. If more than one certified debt exists for any debtor, the refund shall be first set off against the earliest debt certified, except that no child support or spousal support obligation submitted by an agency of another state may be set off until all debts owed to and certified by state agencies of this state have been set off. When all debts have been satisfied, any remaining refund shall be refunded to the debtor by the department.
71.93(4)
(4) Settlement. Within 30 days after the close of each calendar quarter, the department shall settle with each state agency that has certified a debt. Each settlement shall note the opening balance of debts certified, any additions or deletions, amounts set off and the ending balance at the close of the settlement period.
71.93(5)
(5) State agency charged for costs. At the time of each settlement, each state agency shall be charged for administration expenses, and the amounts charged shall be credited to the department's appropriation under
s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering state agency setoffs and shall adjust its subsequent charges to each state agency to reflect that experience.
71.93(6)
(6) Written agreement and authority of department. Any state agency wishing to certify debts to the department shall enter into a written agreement with the department prior to any certification of debt. Any certification of debts by a state agency or changes to certified debts shall be in a manner and form prescribed by the department. The secretary of revenue shall be the final authority in the resolution of any interagency disputes in regard to certification of debts. If a refund is adjusted after a setoff, the department may readjust any erroneous settlement with a certifying state agency.
71.93(7)
(7) Exchange of information. Information relative to changes to any debt certified shall be exchanged promptly by each agency and the department setoff of refunds against debts certified by agencies and any reports of the setoff to certifying state agencies is not a violation of
ss. 71.78,
72.06,
77.61 (5),
78.80 (3) and
139.38 (6).
71.93(8)
(8) State agency debt agreements. Upon request by a state agency, the department of revenue may enter into an agreement with individuals who owe debts to the state agency. With the consent of the debtor, the department of revenue may arrange with the debtor's employer for the withholding from the debtor's pay of a specified amount to be applied against the debt.
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 and an unpaid fine, fee, restitution or forfeiture of at least $20.
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(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 of each individual debtor and the name and federal employer identification number of each other debtor.
71.935(3)
(3) 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.
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 that the department setoff for the municipality or county during that calendar quarter.
71.935(5)
(5) At the time of each settlement, each municipality and county shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under
s. 20.566 (1) (h). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs under this section and shall adjust its subsequent charges to each municipality and county to reflect that experience.
71.935 History
History: 1995 a. 27;
1997 a. 27.
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.
