1.
(1)#
Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless any of the following applies: a. Negotiations between the agency and debtor are actively ongoing. b. The debt is the subject of legal action or administrative proceedings. c. The agency determines that the debtor is adhering to an acceptable payment arrangement. d. The debt is an amount owed under ch. 108 or under a federal unemployment benefit program administered by the department of workforce development.