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.
(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.