71.83(1)(b)1.1. `Income and franchise; all persons.' With respect to calendar year 1985 or corresponding fiscal year and subsequent calendar or fiscal years, any person making an incorrect, or failing to make a, report, including a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under
s. 71.03 (2) (g) to
(L) after the filing of that separate return, and including a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under
s. 71.03 (2) (m) after the filing of that joint return, with intent, in either case, to defeat or evade the income or franchise tax assessment required by law, shall have added to the tax an amount equal to 100% of the tax on the entire underpayment. No amount paid under this subdivision may be deducted from gross income and assessments hereunder may be made with respect to decedents. Amounts added to the tax under this subdivision shall be treated as additional taxes for all purposes of assessment and collection. Repeated late filing of an income or franchise tax return evinces an intent to defeat or evade the income or franchise tax assessment required by law.
71.83(1)(b)2.
2. `Personal liability.' The penalties provided by this subdivision shall be paid upon notice and demand of the secretary of revenue or the secretary's designee and shall be assessed and collected in the same manner as income or franchise taxes, except that the time limits under
s. 71.77 do not apply to the assessment of personal liability under this subdivision if the corporation, other form of business association, partnership, limited liability company or sole proprietorship with which the person is associated is assessed within the time period under
s. 71.77. Any person required to withhold, account for or pay over any tax imposed by this chapter, whether exempt under
s. 71.05 (1) to
(3),
71.26 (1) or
71.45 or not, who intentionally fails to withhold such tax, or account for or pay over such tax, shall be liable to a penalty equal to the total amount of the tax, plus interest and penalties on that tax, that is not withheld, collected, accounted for or paid over. The personal liability of such person as provided in this subdivision shall survive the dissolution of the corporation or other form of business association. "Person", in this subdivision, includes an officer, employee or other responsible person of a corporation or other form of business association or a member, employee or other responsible person of a partnership, limited liability company or sole proprietorship who, as such officer, employee, member or other responsible person, is under a duty to perform the act in respect to which the violation occurs.
71.83(1)(b)3.
3. `Employees' statements.' Any person, whether exempt under
s. 71.05 (1) to
(3),
71.26 (1) or
71.45 or not, required under
s. 71.65 (1) to furnish a written statement to an employee, who furnishes a false or fraudulent statement, or who intentionally fails to furnish a statement in the manner, at the time and showing the information required under
s. 71.65 (1), or rules prescribed with respect thereto, shall, for each such failure, be subject to a penalty of $20. "Person", in this subdivision, includes an officer or employee of a corporation or other responsible person or a member or employee of a partnership or limited liability company or other responsible person who, as such officer, employee, member or other responsible person, is under a duty to perform the act in respect to which the violation occurs.
71.83(1)(b)4.
4. `Exemption documents.' Any employee who files a withholding exemption certificate, form or agreement under
s. 71.64 (2) (b) or
71.66 (1) (a),
(2) or
(3) with the intent to defeat or evade the proper withholding of tax under
subch. X shall be subject to a penalty equal to the difference between the amount required to be withheld and the amount actually withheld for the period that the incorrect certificate, form or agreement was in effect.
71.83(1)(b)5.
5. `Joint return after separate returns.' If the amount shown as the tax by the husband and wife on a joint return filed under
s. 71.03 (2) (g) to
(L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50% of the total amount of that excess shall be added to the tax.
71.83(1)(b)6.
6. `Corporations.' If a corporation or limited liability company files a false declaration of complete inactivity, or, after filing a declaration, becomes activated or reactivated and fails to file timely statements and information under this chapter covering such year or years of activity or reactivity its officers or managers at the time of such filing or failure shall be jointly and severally liable for a civil penalty of $25 for such filing or each such failure, which penalty may be assessed and collected as income or franchise taxes are assessed and collected.
71.83(1)(c)
(c)
Medical savings account withdrawals. Any person who is liable for a penalty for federal income tax purposes under section
220 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33% of that penalty. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.
71.83(1)(ce)
(ce)
Health savings accounts. Any person who is liable for a penalty for federal income tax purposes under section
223 (f) (4) of the Internal Revenue Code is liable for a penalty equal to 33 percent of that penalty. The department of revenue shall assess, levy, and collect the penalty under this paragraph as it assesses, levies, and collects taxes under this chapter.
71.83(1)(d)
(d)
Sale of certain business assets or assets used in farming. 71.83(1)(d)1.1. If a person who purchases or otherwise receives business assets or assets used in farming, of which the gains realized by the transferor on the sale or disposition of such assets are exempt from taxation under
s. 71.05 (6) (b) 25., sells or otherwise disposes of the assets within 2 years after the person purchases or receives the assets, the person shall pay a penalty that is calculated under
subd. 2.
71.83(1)(d)2.
2. The penalty described under
subd. 1. shall be the amount of income tax that would have been imposed under
s. 71.02 on the capital gains received by the transferor in the transaction described in
subd. 1. if the exemption under
s. 71.05 (6) (b) 25. did not apply to the transaction multiplied by a fraction, the denominator of which is 24 and the numerator of which is the difference between 24 and the number of months between the date on which the person who is liable for the penalty purchased or otherwise received the assets described in
subd. 1. and the month in which the person sells or otherwise disposes of the assets.
71.83(1)(d)3.
3. The department of revenue shall assess, levy and collect the penalty under this paragraph as it assesses, levies and collects taxes under this chapter.
71.83(2)(a)1.1. `All persons.' If any person, including an officer of a corporation or a manager of a limited liability company required by law to make, render, sign or verify any return, willfully fails or refuses to make a return at the time required in
s. 71.03,
71.24 or
71.44 or willfully fails or refuses to make deposits or payments as required by
s. 71.65 (3) or willfully renders a false or fraudulent statement required by
s. 71.65 (1) and
(2) or deposit report or withholding report required by
s. 71.65 (3), such person shall be guilty of a misdemeanor and may be fined not more than $10,000 or imprisoned for not to exceed 9 months or both, together with the cost of prosecution.
71.83(2)(a)2.
2. `Penalties for certain false documents.' Any person who willfully makes and subscribes any return, claim, statement or other document required by this chapter that that person does not believe to be true and correct as to every material matter or who willfully aids in, procures, counsels or advises the preparation of any return, claim, statement or other document that is false or fraudulent as to any material matter related to, or required by, this chapter may be fined not more than $10,000 or imprisoned for not more than 9 months or both, together with the cost of prosecution.
71.83(2)(a)3.
3. `Divulging information.' Any person who violates
s. 71.78 shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.
71.83(2)(a)3m.
3m. `Browsing in records.' Any person who violates
s. 71.78 (1m) (a) shall upon conviction be fined not less than $100 nor more than $500 or imprisoned for not less than one month nor more than 6 months or both.
71.83(2)(a)4.
4. `Coercing employee to prepay taxes.' Any employer found guilty of violating
s. 71.09 (15) (d) may be fined not less than $25 nor more than $200 for each violation.
71.83(2)(a)5.
5. `False withholding agreement.' Any employee who willfully supplies an employer with false or fraudulent information regarding an agreement with the intent to defeat or evade the proper withholding of tax under
subch. X may be imprisoned for not more than 6 months or fined not more than $500, plus the costs of prosecution, or both.
71.83(2)(a)6.
6. `Construction contractor surety bond.' Any person who fails or refuses to comply with
s. 71.80 (16) shall be fined not less than $300 nor more than $5,000.
71.83(2)(b)1.1. `False income tax return; fraud.' Any person, other than a corporation or limited liability company, who renders a false or fraudulent income tax return with intent to defeat or evade any assessment required by this chapter is guilty of a Class H felony and may be assessed the cost of prosecution. In this subdivision, "return" includes a separate return filed by a spouse with respect to a taxable year for which a joint return is filed under
s. 71.03 (2) (g) to
(L) after the filing of that separate return, and a joint return filed by the spouses with respect to a taxable year for which a separate return is filed under
s. 71.03 (2) (m) after the filing of that joint return.
71.83(2)(b)2.
2. `Officer of a corporation; false franchise or income tax return.' Any officer of a corporation or manager of a limited liability company required by law to make, render, sign or verify any franchise or income tax return, who makes any false or fraudulent franchise or income tax return, with intent to defeat or evade any assessment required by this chapter is guilty of a Class H felony and may be assessed the cost of prosecution.
71.83(2)(b)3.
3. `Evasion.' Any person who removes, deposits or conceals or aids in removing, depositing or concealing any property upon which a levy is authorized with intent to evade or defeat the assessment or collection of any tax administered by the department is guilty of a Class I felony and may be assessed the cost of prosecution.
71.83(2)(b)4.
4. `Fraudulent claim for credit.' A claimant who files a claim for credit under
s. 71.07,
71.28 or
71.47 or
subch. VIII or
IX that is false or excessive and filed with fraudulent intent and any person who, with fraudulent intent, assists in the preparation or filing of the false or excessive claim or supplied information upon which the false or excessive claim was prepared is guilty of a Class H felony and may be assessed the cost of prosecution.
71.83(3)(a)(a) If any person required under this chapter to file an income or franchise tax return fails to file a return within the time prescribed by law, or as extended under
s. 71.03 (7),
71.24 (7) or
71.44 (3), unless the return is filed under such an extension but the person fails to file a copy of the extension that is granted by or requested of the internal revenue service, the department shall add $50 to the person's tax if the return is filed under
subch. I of this chapter or $150 to the person's tax if the return is filed under
subch. IV or
VII of this chapter. If no tax is assessed against any such person the amount of this fee shall be collected as income or franchise taxes are collected. If any person who is required under
s. 71.65 (3) to file a withholding report and deposit withheld taxes fails timely to do so and upon a showing by the department under
s. 73.16 (4); unless the person so required dies; the department of revenue shall add $50 to the amount due except that if the person is subject to taxation under
subch. IV or
VII of this chapter the department shall add $150 to the amount due.
71.83(3)(b)
(b) A partnership that fails to file a statement under
s. 71.20 (1) by the due date, including any extension, is subject to a $50 fee.
71.83(4)
(4) Sales and use tax reporting. This section does not apply to the failure to report, or the incomplete or incorrect reporting of, sales and use taxes due under
subch. III of ch. 77 on any return filed under this chapter.
71.83 History
History: 1987 a. 312;
1989 a. 31,
90;
1991 a. 39,
190,
269,
315;
1993 a. 16,
112,
213;
1995 a. 428,
453;
1997 a. 27,
237,
283,
323;
1999 a. 32;
2001 a. 109;
2007 a. 20;
2009 a. 28;
2011 a. 1,
68.
71.84
71.84
Addition to the tax. 71.84(1)(1)
Individuals and fiduciaries. Except as provided in
s. 71.09 (11), in the case of any underpayment of estimated tax by an individual, estate or trust, except as provided under
s. 71.09, there shall be added to the aggregate tax for the taxable year interest at the rate of 12% per year on the amount of the underpayment for the period of the underpayment. In this subsection, "the period of the underpayment" means the time period from the due date of the installment until either the 15th day of the 4th month beginning after the end of the taxable year or the date of payment, whichever is earlier.
71.84(2)(a)(a) Except as provided in
s. 71.29 (7), in the case of any underpayment of estimated tax under
s. 71.29 or
71.48 there shall be added to the aggregate tax for the taxable year interest at the rate of 12% per year on the amount of the underpayment for the period of the underpayment. For corporations, except as provided in
par. (b), "period of the underpayment" means the time period from the due date of the installment until either the 15th day of the 3rd month beginning after the end of the taxable year or the date of payment, whichever is earlier. If 90% of the tax shown on the return is not paid by the 15th day of the 3rd month following the close of the taxable year, the difference between that amount and the estimated taxes paid, along with any interest due, shall accrue delinquent interest under
s. 71.91 (1) (a).
71.84(2)(b)
(b) For corporations that are subject to a tax under this chapter on unrelated business taxable income, as defined under section
512 of the internal revenue code, and virtually exempt entities, "period of the underpayment" means the time period from the due date of the installment until either the 15th day of the 5th month beginning after the end of the taxable year or the date of payment, whichever is earlier. If 90% of the tax shown on the return is not paid by the 15th day of the 5th month following the close of the taxable year, the difference between that amount and the estimated taxes paid along with any interest due, shall accrue delinquent interest under
s. 71.91 (1) (a).
71.84(2)(c)
(c) If a refund under
s. 71.29 (3m) results in an income or franchise tax liability that is greater than the amount of estimated taxes paid in reduced by the amount of the refund, the taxpayer shall add to the aggregate tax for the taxable year interest at an annual rate of 12% on the amount of the unpaid tax liability for the period beginning on the date the refund is issued and ending on the 15th day of the 3rd month beginning after the end of the taxable year, or the date the tax liability is paid, whichever is earlier.
71.84 Annotation
The definition of "return" in s. 71.29 applies to both the first and last sentences in sub. (2) (a). Thus, "return" means a return showing the proper amount due, regardless of whether the audited amount due is higher than the amount shown on the filed return. General Casualty Company v. DOR,
2002 WI App 248,
258 Wis. 2d 196,
653 N.W.2d 513,
01-2810.
71.85
71.85
General provisions. 71.85(2)
(2) Prosecutions by attorney general. The attorney general is authorized, upon request of the secretary of revenue, to represent the state or to assist the district attorney in the prosecution of any case arising under
s. 71.83 (2) (a) 1. or
(2) (b) 1. or
2.
71.85(3)
(3) Abatement of interest and penalties. No penalty or interest that has been imposed under this subchapter on a taxpayer who is eligible for the exemption under
s. 71.05 (6) (b) 13. or
14. may continue to accrue while the taxpayer is in the Operation Desert Shield or Operation Desert Storm theater of operations and for 180 days after the taxpayer leaves the Operation Desert Shield or Operation Desert Storm theater of operations.
APPEALS
71.87
71.87
Definition. In this subchapter, "person feeling aggrieved" and "person aggrieved" include the spouse of a person against whom an additional assessment was made or who was denied a claim for refund for a taxable year for which a separate return was filed and include either spouse for a taxable year for which a joint return was filed or, if no return was filed, a joint return could have been filed.
71.87 History
History: 1987 a. 312.
71.88
71.88
Time for filing an appeal. 71.88(1)
(1)
Appeal to the department of revenue. 71.88(1)(a)(a)
Contested assessments and claims for refund. Except for refunds set off under
s. 71.93 in respect to which appeal is to the agency to which the debt is owed, except for refunds set off under
s. 71.935 in respect to which an appeal is held under procedures that the department of revenue establishes and except for refunds set off under
s. 49.855 in respect to which a hearing is held before the circuit court, any person feeling aggrieved by a notice of additional assessment, refund, or notice of denial of refund may, within 60 days after receipt of the notice, petition the department of revenue for redetermination. A petition or an appeal by one spouse is a petition or an appeal by both spouses. The department shall make a redetermination on the petition within 6 months after it is filed.
71.88(1)(b)
(b)
Contested adjustments to credits. Any person feeling aggrieved by the determination made by the department to adjust a credit claimed under
s. 71.07,
71.28 or
71.47 or
subch. VIII or
IX may, within 60 days after receipt, petition the department for redetermination. The department shall make a redetermination on the petition within 6 months after it is filed and notify the claimant under
s. 71.74 (11). If no timely petition for redetermination is filed with the department, its determination shall be final and conclusive.
71.88 Cross-reference
Cross-reference: See also s.
Tax 1.14, Wis. adm. code.
71.88(2)
(2) Appeal to the Wisconsin tax appeals commission. 71.88(2)(a)(a) Appeal of the department's redetermination of assessments and claims for refund. A person feeling aggrieved by the department's redetermination may appeal to the tax appeals commission by filing a petition with the clerk of the commission as provided by law and the rules of practice promulgated by the commission. If a petition is not filed with the commission within the time provided in
s. 73.01 or, except as provided in
s. 71.75 (5), if no petition for redetermination is made within the time provided the assessment, refund, or denial of refund shall be final and conclusive.
71.88(2)(b)
(b)
Appeal of department's redetermination of credits. Any person aggrieved by the department of revenue's redetermination of a credit under
s. 71.07 (3m),
(6), or
(9e),
71.28 (1) or
(2m) or
71.47 (1) or
(2m) or
subch. VIII or
IX, except when the denial is based upon late filing of claim for credit or is based upon a redetermination under
s. 71.55 (8) of rent constituting property taxes accrued as at arm's length, may appeal the redetermination to the tax appeals commission by filing a petition with the commission within 60 days after the redetermination, as provided under
s. 73.01 (5) with respect to income or franchise tax cases, and review of the commission's decision may be had under
s. 73.015. For appeals brought under this paragraph, the filing fee required under
s. 73.01 (5) (a) does not apply.
71.88 Cross-reference
Cross-reference: See also ch.
TA 1, Wis. adm. code.
71.89
71.89
Appeal procedures. 71.89(1)(1) If the taxpayer requests a hearing, the additional tax or overpayment shall not become due and payable until after hearing and determination of the tax by the tax appeals commission or disposition of the appeal pursuant to stipulation and order under
ss. 73.01 (4) (a) and
73.03 (25).
71.89(2)
(2) No person against whom an assessment of income or franchise tax has been made shall be allowed in any action either as plaintiff or defendant or in any other proceeding to question such assessment unless the requirements of
ss. 71.88 and
71.90 (1) shall first have been complied with, and unless such person shall have made full disclosure under oath at the hearing before the tax appeals commission of any and all income that the person received. The requirement of full disclosure under this subsection may be waived by the department of revenue.
71.89(3)
(3) As soon as the appellant shall have filed a petition with the tax appeals commission, all collection proceedings, except proceedings under
s. 71.74 (14), shall be stayed until final determination of the appeal and any review thereof.
71.89(4)
(4) Any person who contests an assessment before the tax appeals commission or in court shall state in his or her petition or notice of appeal what portion if any of the tax is admitted to be legally assessable and correct. Within 5 days after notice by the department, the appellant shall pay to the department the whole amount of the admitted tax and such tax shall be appropriated in accordance with
s. 25.20. Any such payment shall be considered an admission of the legality of the tax thus paid, and such tax so paid cannot be recovered in the pending appeal or in any other action or proceeding.
71.89(5)
(5) After final decision or other disposition, the record shall be returned to the department of revenue, and the department shall proceed to collect the taxes in the same manner as other income or franchise taxes are collected.
71.89 History
History: 1987 a. 312;
1991 a. 39.
71.90
71.90
Depositing contested amounts. 71.90(1)
(1)
Deposit. The department shall notify any person who files a petition for redetermination that the person may deposit the amount of an additional assessment, including any interest or penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. The department shall notify spouses jointly except that, if the spouses have different addresses and if either spouse notifies the department in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the original notice was sent. Amounts deposited under this subsection shall be subject to the interest provided by
s. 71.82 only to the extent of the interest accrued prior to the first day of the month succeeding the date of deposit. Any deposited amount which is refunded shall bear interest at the rate of 9% per year during the time the funds were on deposit. A person may also pay any portion of an assessment which is admitted to be correct and the payment shall be considered an admission of the validity of that portion of the assessment and may not be recovered in an appeal or in any other action or proceeding.
71.90 Cross-reference
Cross-reference: See also s.
Tax 2.88, Wis. adm. code.
71.90(2)
(2) Deposit with the department. At any time while the petition is pending before the tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, penalties, and fines, together with interest, with the department. The department shall, upon final determination of the appeal, refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest.
COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS
71.91
71.91
Collection provisions. 71.91(1)
(1)
Time taxes become delinquent. 71.91(1)(a)(a)
Income and franchise taxes. Income and franchise taxes shall become delinquent if not paid when due under
s. 71.03 (8) (b) and
(c),
71.24 (9) or
71.44 (4) (b), and the department shall immediately proceed to collect the same. For the purpose of such collection the department or its duly authorized agent shall have the same powers as conferred by law upon the county treasurer, county clerk, sheriff and district attorney.
71.91(1)(b)
(b)
Withholding. Any amount not deposited or paid over to the department, or to the person that the department prescribes, within the time required shall be deemed delinquent and deposit reports or withholding reports filed after the due date shall be deemed late. In the case of a timely filed deposit or withholding report, withheld taxes shall become delinquent if not deposited or paid over on or before the due date of the report. In the case of no report filed or a report filed late, withheld taxes shall become delinquent if not deposited or paid over by the due date of the report. In the case of an assessment under
s. 71.83 (1) (b) 2., the amount assessed shall become delinquent if not paid on or before the due date specified in the notice of deficiency, but if the assessment is contested before the tax appeals commission or in the courts, it shall become delinquent on the 30th day following the date on which the order or judgment representing final determination becomes final.
71.91(1)(c)
(c)
Contested income and franchise tax assessments. Any additional income or franchise tax assessment contested before the tax appeals commission or in the courts, which is finally determined to be correct, shall become delinquent if not paid on or before the 30th day following the date on which the order or judgment representing such final determination becomes final and conclusive. Any additional income or franchise tax assessment so contested shall be subject to
s. 71.74 (14).
71.91(2)
(2) Time tax obligation incurred. Any tax obligation, including interest, penalties and costs thereon, to the department of revenue is incurred on the date of the department's initial assessment or notice of the amount due of that tax.
71.91(3)
(3) Marital obligations. All tax obligations to this state, including interest, penalties and costs thereon, incurred during marriage by a spouse after December 31, 1985, or after both spouses are domiciled in this state, whichever is later, are incurred in the interest of the marriage or family and may be satisfied only under
ss. 766.55 (2) (b) and
859.18. However, if one spouse is relieved of liability under
s. 71.10 (6) (a) or
(b) or
(6m), the tax obligation to this state of the other spouse may be satisfied only under
s. 766.55 (2) (d) or by set-off under
s. 71.55 (1),
71.61 (1) or
71.80 (3) or
(3m).
71.91(4)
(4) Unpaid tax is perfected lien on property. If any person liable to pay any income or franchise tax neglects, fails, or refuses to pay the tax, the amount, including any interest, addition to tax, penalty, or costs, shall be a perfected lien in favor of the department of revenue upon all property and rights to property. The lien is effective at the time taxes are due or at the time an assessment is made and shall continue until the liability for the amount to be paid or for the amount so assessed is satisfied, except that liens related to warrants entered under
sub. (5) (b) 1. after May 5, 2004, shall continue for 20 years beginning on the date on which the warrant is entered under
sub. (5) (b) 1., subject to renewal under
sub. (5) (dm), or until the liability for the amount to be paid or for the amount so assessed is satisfied, whichever comes first. The perfected lien does not give the department of revenue priority over lienholders, mortgagees, purchasers for value, judgment creditors, and pledges whose interests have been recorded before the department's lien is recorded.
71.91(5)(ag)(ag) In this subsection, "file" means mail, deliver, or submit electronically.
71.91(5)(ar)
(ar) If any income or franchise tax is not paid when due, the department of revenue shall file a warrant with the clerk of circuit court and may issue a copy of the warrant to the sheriff of any county of the state commanding the sheriff to levy upon and sell enough of the taxpayer's real and personal property found within the county to pay the tax with the penalties, interest and costs, and to proceed upon the property in the same manner as upon an execution against property issued out of a court of record, and to return the warrant to the department and pay to it the money collected, or the part of it that is necessary to pay the tax, penalties, interest and costs within 60 days after the receipt of the warrant, and deliver the balance, if any, after deduction of lawful charges, to the taxpayer.
71.91(5)(b)1.1. The clerk of circuit court shall enter the warrant under
par. (ar) as required by
s. 806.11, and upon entering the amount of the warrant, together with interest required by
s. 71.82 (2), the warrant shall be considered in all respects as a final judgment. The clerk of circuit court shall accept, file and enter the warrant without prepayment of any fee, but the clerk of circuit court shall submit a statement of the proper fee semiannually to the department covering the periods from January 1 to June 30 and July 1 to December 31. The fees shall then be paid by the state as provided by
par. (h), but the fees provided by
s. 814.61 (5) for filing and entering the warrants shall be added to the amount of the warrant and collected from the taxpayer when satisfaction or release is presented for entry.
71.91(5)(b)2.
2. The sheriff shall be entitled to the same fees for executing upon such warrant as upon an execution against property issued out of a court of record, to be collected in the same manner.
71.91(5)(b)3.
3. Upon the sale of any real estate the sheriff shall execute a deed of the same, and the taxpayer shall have the right to redeem the real estate as from a sale under an execution against property upon a judgment of a court of record.
71.91(5)(c)
(c) A like warrant may be issued to any agent of the department authorized to collect income or franchise taxes, and in the execution thereof and collection of said taxes such agent shall have the powers of a sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the execution of such warrant in excess of actual expenses paid in the performance of his or her duty. When a warrant is issued to such agent he or she may proceed upon the same in any county of the state designated in the warrant, in the same manner as provided in this subchapter with respect to sheriffs of such counties.
