“Refund” means any of the following: 1.
(1)#
The excess amount by which any payments, refundable credits, or both exceed a debtor’s Wisconsin tax liability or any other liability owed to the department.
(2)#
The amount owed to a debtor under s. 177.0905 for the return of abandoned property under subch. IX of ch. 177 which exceeds a debtor’s Wisconsin tax liability or any other liability owed to the department.