78.68 Returns; failure to pay; refunds.
86 words·~1 min read·
/wi/chapter-78/78-68-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
78.68 Returns; failure to pay; refunds.
(1)Unpaid taxes shall bear interest at the rate of 12 percent per year from the due date of the tax until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.
(1m)All payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.