Default assessment
Wis. Stat. § 177.1101
in effectWhen any person fails, neglects, or refuses to file a report by the deadline prescribed by this chapter, the administrator may, notwithstanding ss. 177.1001 and 177.1002, petition a court to determine the liability of such holder based on the court’s findings as to a reasonable estimate of the amount due.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/177.1101Fetched: 10/7/2026
