Code · Wisconsin · Chapter 77 — Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees

77.62 Collection of delinquent sales and use taxes.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

77.62 Collection of delinquent sales and use taxes. The department of revenue may exercise the powers vested in it by ss. 71.80

(12), 71.82

(2), 71.91

(a)and

(c),

(2)to

(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

(j), and the power to:

(1)Use the warrant procedures under ss. 71.80

(12), 71.91

(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.