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 (1) (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 (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.
History: 1975 c. 224; 1987 a. 312 s. 17; 1995 a. 233; 1997 a. 237; 1999 a. 83; 2013 a. 20.
Cross-reference: See s. 73.03 (27) for provision as to writing off uncollectible sales and use taxes.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
77.015 - Lands in villages included.
77.03 - Taxation of forest croplands.
77.08 - Supplemental severance tax.
77.09 - False reports, penalties.
77.10 - Withdrawal of forest croplands.
77.11 - Accounts of department of natural resources.
77.12 - Review of findings, venue.
77.13 - Termination of forest croplands program.
77.14 - Forest croplands information, protection, appropriation.
77.17 - Contracts for land in the lower Wisconsin state riverway.
77.22 - Imposition of real estate transfer fee.
77.23 - Disposition of fees and returns.
77.255 - Exemptions from return.
77.256 - Local fees prohibited.
77.26 - Powers of investigation, additional fees, refunds, penalties.
77.27 - Penalty for falsifying value.
77.52 - Imposition of retail sales tax.
77.523 - Liability of marketplace providers, retailers, and marketplace sellers.
77.524 - Seller and 3rd-party liability.
77.525 - Reduction to prevent double taxation.
77.53 - Imposition of use tax.
77.535 - Increases; building materials.
77.55 - Exemptions from sales tax.
77.56 - Exemptions from use tax.
77.57 - Liability of purchaser.
77.59 - Deficiency and refund determinations.
77.60 - Interest and penalties.
77.61 - Administrative provisions.
77.62 - Collection of delinquent sales and use taxes.
77.63 - Collection compensation.
77.65 - Uniform sales and use tax administration.
77.66 - Certification for collection of sales and use tax.
77.67 - Amnesty for new registrants.
77.68 - Qualified child sales and use tax rebate for 2018.
77.70 - Adoption by county ordinance.
77.705 - Adoption by resolution; baseball park district.
77.706 - Adoption by resolution; football stadium district.
77.71 - Imposition of county and special district sales and use taxes.
77.77 - Transitional provisions.
77.79 - Relation to subch. III.
77.82 - Managed forest land; application.
77.83 - Closed, open and restricted areas.
77.84 - Taxation of managed forest land.
77.876 - Noncompliance assessment.
77.88 - Withdrawal; transfer of ownership; nonrenewal.
77.885 - Withdrawal of tribal lands.
77.89 - Distribution of moneys received.
77.895 - Grants for land acquisitions for outdoor activities.
77.905 - Procedure in forfeiture actions.
77.91 - Miscellaneous provisions.
77.935 - Single-owner entities.
77.94 - Surcharge determination.
77.95 - Interest and penalties.
77.994 - Premier resort area tax.