(1) APPLICATION OF CREDIT AGAINST ANY LIABILITY. The amount of any claim otherwise payable under this subchapter may be applied by the department of revenue against any amount certified to the department under s. 71.93 or 71.935 or may be credited under s. 71.80 (3) or (3m).
(2) FEE CHARGE BY LESSOR NOT PERMITTED. No lessor may charge a fee for supplying a claimant with the information necessary for the claimant to comply with sub. (7).
(3) FORMS TO BE PROVIDED BY DEPARTMENT. In administering this subchapter, the department of revenue shall make available suitable forms with instructions for claimants, including a form that may be included with, or as a part of, the individual income tax form. In preparing homestead credit forms, the department of revenue shall provide a space for identification of the county and city, village or town in which the claimant resides.