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The department of revenue shall setoff any debt or other amount owed to the department, regardless of the origin of the debt or of the amount, its nature or its date. The department’s setoff shall include the use of unclaimed property owed to the debtor under s. 177.0505, 177.0605 (12), 177.0905 (2), or 177.0906 (2). If after the setoff there remains a refund in excess of $10, the department shall set off the remaining refund against certified debts of other entities in the following order: 1. Debt under s. 49.855 (1), certified by the department of children and families under sub. (2). 1m. Debt certified under s. 973.20 (10) (b). 2. State agency debt collected pursuant to an agreement under sub. (8) and debt owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected pursuant to an agreement under sub. (8). 3. Debt owed to local units of government collected pursuant to an agreement under sub. (8). 4. Debt certified under sub. (2), other than child support debt certified by the department of children and families. 5. Child support or spousal support obligations submitted by an agency of another state. 6. Debt certified under s. 71.935 (2). 7. Federal tax obligations collected pursuant to an agreement under s. 73.03 (52) (a). 8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n). 9. Tax and nontax obligations of other states, and of the local governmental units within those states, collected pursuant to an agreement under s. 73.03 (52m).
Debt under s. 49.855 (1), certified by the department of children and families under sub. (2).
Debt certified under s. 973.20 (10) (b).
State agency debt collected pursuant to an agreement under sub. (8) and debt owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected pursuant to an agreement under sub. (8).
Debt owed to local units of government collected pursuant to an agreement under sub. (8).
Debt certified under sub. (2), other than child support debt certified by the department of children and families.
Child support or spousal support obligations submitted by an agency of another state.
Debt certified under s. 71.935 (2).
Federal tax obligations collected pursuant to an agreement under s. 73.03 (52) (a).
Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).
Tax and nontax obligations of other states, and of the local governmental units within those states, collected pursuant to an agreement under s. 73.03 (52m).
If more than one certified debt exists for any debtor for the same type of debt specified under par. (a) 1. to 9., the refund shall be first set off against the earliest debt certified, except that no child support or spousal support obligation submitted by an agency of another state may be set off until all debts owed to and certified by state agencies of this state have been set off. When all debts have been satisfied, any remaining refund shall be refunded to the debtor by the department. Any legal action contesting a setoff under this paragraph shall be brought against the entity that certified the debt.
The department shall provide the information obtained under sub. (2) to the department of administration. Before reducing any disbursement as provided under this paragraph, the department of administration shall contact the department to verify whether a certified debt that is the basis of the reduction has been collected by other means. If the certified debt remains uncollected, the department of administration shall reduce the disbursement by the amount of the debtor’s certified debt under sub. (2), notify the department of such reduction and disbursement, and remit the amount of the reduction to the department in the manner prescribed by the department. If more than one certified debt exists for any debtor, the disbursement shall be reduced first by any debts certified under s. 73.12 then by the earliest debt certified. Any legal action contesting a reduction under this paragraph shall be brought against the state agency that certified the debt under sub. (2).