1. (1) Procedures. The secretary may reduce the delinquent interest rate from 18% to 12% per year effective for all determinations, assessments, or other actions for additional tax made by the department on or after August 1, 1981, when the secretary determines the reduction fair and equitable, if the person from whom delinquent taxes are owing:

   1. (a) Requests the reduction in writing, addressed to the Wisconsin Department of Revenue, Delinquent Tax Collection System, P.O. Box 8901, Madison, WI 53708.
   2. (b) Clearly indicates why it is fair and equitable for the rate of interest to be reduced. Information regarding one or more of the factors under sub. (2) may be indicated.
   3. (c) Is current in all return and report filings and tax payments for all matters other than the delinquencies for which interest reduction is being sought.
   4. (d) Pays the sales and use taxes, reduced amount of interest, and any penalties associated with them within 30 days of receiving notice from the department of the reduction.

2. (2) Factors for secretary’s consideration. In determining whether an interest rate reduction is fair and equitable, the secretary may consider the following factors:

   1. (a) The taxpayer’s prior record of reporting and payment to the department.
   2. (b) The taxpayer’s financial condition.
   3. (c) If the taxpayer is a natural person, any circumstances which may have prevented payment such as death, imprisonment, hospitalization, or other institutionalization.
   4. (d) Any unusual circumstances which may have caused the taxpayer to incur the delinquency or prevent its payment.
   5. (e) Any other factor which the secretary believes pertinent.

3. (3) Determination not appealable. The secretary’s determination under this section is not appealable.

   Note: Section Tax 11.98 interprets ss. 71.82 (2) (b), 77.60 (2) and 77.62, Stats.

   Note: The interpretations in s. Tax 11.98 are effective under the general sales and use tax law on and after September 1, 1969, except that the secretary could reduce the delinquent interest rate from 18% to 9% for determinations made prior to August 1, 1981.

History

History: Cr. Register, February, 1979, No. 278, eff. 3-1-79; am. (1) (intro.), Register, June, 1983, No. 330, eff. 7-1-83; EmR0924: emerg. am. (1) (intro.), (d), (2) (c) and (3), eff. 10-1-09; CR 09-090: am. (1) (intro.), (d), (2) (c) and (3) Register May 2010 No. 653, eff. 6-1-10.