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Wis. Stat. § 77.62

Collection of delinquent sales and use taxes

Showing this section's text as in effect on January 1, 2003 (in force January 1, 2003 – January 1, 2013). View current text →

The department of revenue may exercise the powers vested in it by ss. 71.80 (12) , 71.82 (2) , 71.91 (1) (a) and (c) , (2) to (5m) and (7) , 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j) , and the power to:

(1) Use the warrant procedures under ss. 71.80 (12) , 71.91 (1) (a) and (c) and (2) to (5m) and 71.92 .

(2) Release real property from the lien of a warrant.

(3) Satisfy warrants.

(4) Approve installment payment agreements.

(5) Compromise on the basis of ability to pay.

(6) Compromise delinquent estimated assessments on the basis of fairness and equity.

Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.