Delinquent Taxpayers


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of October 8, 2020: Sections 71.80, 71.91, 73.03, 77.26, 77.62, 77.76, 77.96, 77.982, 77.991, 77.9951, 77.9964, 78.12, 78.49, 78.58, 78.67, 78.79, 139.25, 139.44 and 139.85, Wis. Stats., and secs. Tax 2.88 and 11.93, Wis. Adm. Code.

Laws enacted and in effect after October 8, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 8, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Compliance Bureau
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to DORCompliance@wisconsin.gov

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

Guidance Document Number: 100032

October 8, 2020