Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 12, 2020: Sections 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 October 12, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 12, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
Wisconsin Department of Revenue
State Debt Collection
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 264-0345
Fax: (608) 221-6639