Refund offset:

• State agencies - sec. 71.93, Wis. Stats.


• Local governments - sec. 71.935, Wis. Stats.


• Internal Revenue Service - sec. 73.03 (52), Wis. Stats.


• Tribes - ​ sec. 73.03 (52n), Wis. Stats.


• Tax obligations of other states - sec. 73.03 (52m), Wis. Stats.

Other revenue sources:

• Vendor setoff - sec 71.93(b) and 71.935, Wis. Stats., authorizes the Department of Revenue to certify debts to the Department of Administration so that they may reduce a disbursement to the debtor by the amount of the debt.


• Lottery prizes - sec. 565.30 (5),​ Wis. Stats., authorized the Department of Revenue to intercept lottery prize winnings greater than $600 to be applied against the amount the taxpayer owes to state agencies.