Delinquent Tax

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of January 20, 2021: Sections 71.82, 71.83, 71.91, 71.92, 71.94, 77.60, 77.62 and 812.35, Wis. Stats., and secs. Tax 2.88 and 11.93, Wis. Adm. Code.

Laws enacted and in effect after January 20, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 20, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

​Contact Us

Wisconsin Department of Revenue​
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100031

January 20, 2021