The department of revenue may file in any county a duplicate copy of a warrant filed under s. 71.74 (14), 71.91 (5), or 71.93 (8) (b) 5. and the clerk of circuit court shall enter the duplicate copy on the judgment and lien docket as provided in s. 806.11. When so entered, the duplicate copy shall have the same legal effect as the warrant filed under s. 71.91 (5).
806.115.Filing of duplicate copy of warrant.
Ch. 806: Judgment · Last amended 2009 · Last verified July 15, 2026
In one sentenceSection 806.115 lets the Department of Revenue file a duplicate copy of a delinquent tax warrant in any Wisconsin county, where the clerk dockets it the same way as an original under the preceding section, giving the duplicate the same legal effect as the original.
Full Text of Section 806.115
Plain-English Summary
Section 806.115 lets the Department of Revenue file a duplicate copy of a delinquent income or franchise tax warrant in any county, not just the county where the original warrant was filed. The clerk of circuit court in that county enters the duplicate copy on the judgment and lien docket the same way it enters a warrant under the preceding section.
Once entered, the duplicate copy has the same legal effect as the original warrant. That means the department is not confined to pursuing a lien on the debtor’s property only in the county where the warrant was first filed; a duplicate carries the same force in whatever other county it is filed.
Frequently Asked Questions
Can the Department of Revenue pursue a delinquent taxpayer’s property in more than one county?
Yes. Section 806.115 lets the department file a duplicate copy of a warrant in any county, extending the reach of the warrant beyond the county where it was first filed.
Does the duplicate warrant get docketed differently than the original?
No. The clerk of circuit court enters the duplicate copy on the judgment and lien docket the same way it enters a warrant under the preceding section.
Does the duplicate warrant carry the same legal weight as the original?
Yes. Once entered, the duplicate copy has the same legal effect as the warrant filed originally.
Who can file this duplicate copy?
The Department of Revenue.
What statute governs how the duplicate gets docketed?
The clerk enters it as provided in the preceding section governing delinquent income or franchise tax liens.
Amendment History
History: 1975 c. 224; 1987 a. 312 s. 17; 1987 a. 403 s. 256; 1995 a. 224; 2009 a. 28.
Source & verification. Section text and official notes are
reproduced verbatim from the Wisconsin Statutes, published by the
Wisconsin Legislature (Legislative Reference Bureau). Last verified July 15, 2026.
· Official source
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