What kinds of debts are eligible for refund interception?
Any delinquent tax debt is eligible for collection through refund interception. State agencies may certify any unpaid debt that has been reduced to a judgment or debts where the taxpayer has been afforded reasonable notice and the opportunity to be heard in regard to the debt. Several other types of debts, as specified in section 71.93(1)(a), Wis. Stats., including delinquent child or spousal support payments are also eligible. State agency debts must exceed $20. Counties and municipalities may certify any parking citation, fine, fee, restitution, forfeiture, debt related to property taxes or judgment of at least $20 that is unpaid. Any debt for which the county or municipality has provided the debtor reasonable notice and the opportunity to be heard is also eligible. The Department of Revenue may also enter into agreements with other states that provide for offsetting Wisconsin tax refunds against tax obligations of other states, and offsetting tax refunds of other states against Wisc
