Wisconsin Statutes & Annotations
Chapter 139 - Beverage and tobacco taxes.
139.835 - Timely filing.

139.835 Timely filing. The provisions on timely filing under s. 71.80 (18) apply to the tax under this subchapter.
History: 1985 a. 302; 1987 a. 312 s. 17.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 139 - Beverage and tobacco taxes.

139.01 - Definitions.

139.02 - Fermented malt beverages tax.

139.03 - Liquor tax.

139.035 - Wine shipped directly to individuals in this state.

139.04 - Exclusions.

139.05 - Payment of malt beverages tax.

139.06 - Liquor tax returns; exceptions.

139.08 - Powers and duties of the secretary of revenue.

139.09 - Registration.

139.092 - Audits; additional assessments; refunds.

139.094 - Appeals.

139.096 - Failure to file.

139.10 - Refunds by secretary of administration.

139.11 - Records and reports.

139.115 - Collection.

139.18 - Presumptions from possession.

139.20 - Compulsory testimony.

139.22 - Confiscation.

139.25 - Penalties.

139.26 - Prosecutions by attorney general.

139.30 - Cigarette tax; definitions.

139.31 - Tax imposed; exceptions.

139.315 - Cigarette inventory tax imposed; procedures.

139.32 - Payment of taxes.

139.321 - Unlawful possession of cigarettes.

139.322 - Security.

139.323 - Refunds to Indian tribes.

139.325 - Agreements with Indian tribes.

139.33 - Use tax.

139.34 - Permits required.

139.345 - Direct marketing.

139.35 - Stamps.

139.355 - Appeals.

139.36 - Refunds for unusable stamps.

139.362 - Bad debt deductions.

139.363 - Preferred claims.

139.365 - Other refunds.

139.37 - Salespersons.

139.38 - Records, returns.

139.39 - Administration and enforcement.

139.395 - Theft of tax moneys.

139.40 - Seizure and confiscation.

139.41 - Place to place delivery.

139.42 - Nuisance.

139.43 - Statewide concern.

139.44 - Interest and penalties.

139.45 - Prosecutions by attorney general.

139.46 - Lists.

139.75 - Definitions.

139.76 - Imposition; exceptions.

139.77 - Distributors, monthly returns.

139.78 - Use tax.

139.79 - Permits; distributor; subjobber.

139.80 - Refunds, credits.

139.801 - Bad debt deductions.

139.802 - Preferred claims.

139.803 - Refunds to Indian tribes.

139.805 - Agreements with Indian tribes.

139.81 - Salespersons.

139.82 - Records, returns.

139.83 - Administration and enforcement.

139.832 - Police powers.

139.835 - Timely filing.

139.84 - Bonds.

139.85 - Interest and penalties.

139.86 - Prosecutions by attorney general.