71.90 Depositing contested amounts.
(1) Deposit. The department shall notify any person who files a petition for redetermination that the person may deposit the amount of an additional assessment, including any interest or penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. The department shall notify spouses jointly except that, if the spouses have different addresses and if either spouse notifies the department in writing of those addresses, the department shall serve a duplicate of the original notice on the spouse who has the address other than the address to which the original notice was sent. Amounts deposited under this subsection shall be subject to the interest provided by s. 71.82 only to the extent of the interest accrued prior to the first day of the month succeeding the date of deposit. Any deposited amount which is refunded shall bear interest at the rate of 3 percent per year during the time the funds were on deposit. A person may also pay any portion of an assessment which is admitted to be correct and the payment shall be considered an admission of the validity of that portion of the assessment and may not be recovered in an appeal or in any other action or proceeding.
(2) Deposit with the department. At any time while the petition is pending before the tax appeals commission or an appeal in regard to that petition is pending in a court, the taxpayer may offer to deposit the entire amount of the additional taxes, penalties, and fines, together with interest, with the department. The department shall, upon final determination of the appeal, refund to the appellant any portion of such payment which has been found to have been improperly assessed, including interest.
History: 1987 a. 312; 1997 a. 27; 2003 a. 33; 2007 a. 20; 2013 a. 20.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 71 - Income and franchise taxes for state and local revenues.
71.03 - Filing returns; certain claims.
71.04 - Situs of income; allocation and apportionment.
71.09 - Payment of estimated taxes.
71.16 - Allocation of modifications.
71.24 - Filing returns; extensions; payment of tax.
71.25 - Situs of income; allocation and apportionment.
71.265 - Previously exempt corporations; basis and depreciation.
71.29 - Payments of estimated taxes.
71.35 - Imposition of additional tax on tax-option corporations.
71.385 - Determination of cost.
71.44 - Filing returns; extensions; payment of tax.
71.48 - Payments of estimated taxes.
71.54 - Computation of credit.
71.613 - Farmland preservation credit, 2010 and beyond.
71.64 - Employers required to withhold.
71.65 - Filing returns or reports.
71.66 - Employee exemption certificates.
71.71 - Wages subject to withholding.
71.715 - Wages not subject to withholding.
71.72 - Statement of nonwage payments.
71.74 - Department audits, additional assessments and refunds.
71.745 - Pass-through entity audits, additional assessments and refunds at the entity level.
71.76 - Internal revenue service and other state adjustments.
71.77 - Statutes of limitations, assessments and refunds; when permitted.
71.775 - Withholding from nonresident members of pass-through entities.
71.78 - Confidentiality provisions.
71.80 - General administrative provisions.
71.805 - Tax avoidance transactions voluntary compliance program.
71.81 - Disclosing reportable transactions.
71.88 - Time for filing an appeal.
71.90 - Depositing contested amounts.
71.91 - Collection provisions.
71.93 - Setoffs for other state agencies.