State Debt Collection Initiative (SDC) - Debt Referred to Department of Revenue (DOR) for Collection

  1. State Debt Collection Overview - What is State Debt Collection?
  2. Collection Process - What can I expect in the collection process?
  3. Payment - How can I make a payment?
  4. Collection Authorities - How does DOR collect?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 19, 2023: secs. 71.01, 71.80, 71.91, 71.92, 71.93, 73.03, 73.0301, and 77.62, Wis. Stats., and sec. Tax 1.12, Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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

​Contact Us​

Wisconsin Department of Revenue
State Debt Collection
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 264-0345
Fax: (608) 221-6639

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

Guidance Document Number: 100040

October 19, 2023