806.11 Delinquent income or franchise tax lien.

WI Stat § 806.11 (2019) (N/A)
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806.11 Delinquent income or franchise tax lien.

(1) At the time of filing the warrant provided by s. 71.74 (14), 71.91 (5), or 71.93 (8) (b) 5., the clerk of circuit court shall enter the warrant in the judgment and lien docket, including:

(a) The name of each delinquent income or franchise tax debtor, with place of residence if it is stated in the warrant.

(b) The date of the warrant.

(c) The day and time of entry.

(d) The amount of delinquent income or franchise taxes with interest, penalties and costs as set forth in the warrant.

(2) If a warrant provided by s. 71.74 (14), 71.91 (5), or 71.93 (8) (b) 5. is against several persons, the warrant shall be entered, in accordance with the procedure under sub. (1), in the judgment and lien docket under the name of each person against whom the warrant was issued.

History: Sup. Ct. Order, 67 Wis. 2d 585, 730 (1975); 1975 c. 218; 1985 a. 145; 1987 a. 312 s. 17; 1991 a. 39; 1995 a. 224; 2009 a. 28.