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    • Legislation USA
    • Wisconsin Statutes & Annotations
    • Chapter 72 - Estate tax.
    • 72.235 - Failure to file.

    Wisconsin Statutes & Annotations
    Chapter 72 - Estate tax.
    72.235 - Failure to file.

    72.235 Failure to file. Any person who fails to file a return by the date under s. 72.30 (1) is subject to a penalty of 5 percent of the tax due under s. 72.02 but not less than $25 nor more than $500.
    History: 1991 a. 39.

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    Structure Wisconsin Statutes & Annotations

    Wisconsin Statutes & Annotations

    Chapter 72 - Estate tax.

    72.005 - Purpose.

    72.01 - Definitions.

    72.02 - Estate tax imposed.

    72.03 - Notice.

    72.045 - Timely filing.

    72.06 - Confidentiality of tax returns.

    72.11 - Subjects liable.

    72.21 - Personal liability.

    72.22 - Payment.

    72.225 - Installment payments; closely held businesses.

    72.23 - Acceleration and interest.

    72.235 - Failure to file.

    72.24 - Refunding.

    72.27 - Jurisdiction of circuit court.

    72.30 - Determination of tax.

    72.33 - Adjustments.

    72.34 - Notice of obligations.

    72.35 - Interstate arbitration of death taxes.

    72.36 - Sunset.

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