Interest and penalties
Wis. Stat. § 77.95
in effectThe interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/77.95Fetched: 10/7/2026
