Definitions

77.92 Definitions. In this subchapter: taxes under ch. 71, apply to the surcharge under this subchapter. (1m) “File” means mail or deliver a document that the de(5) Each person subject to a surcharge under s. 77.93 shall, on partment prescribes to the department or, if the department pre- or before the due date, including extensions, for filing under ch. scribes another method of submitting or another destination, use 71, file an accurate statement of its gross tax liability. Payments that other method or submit to that other destination. made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12 percent per year. (5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination. (6) The department of revenue shall refer to the surcharge under this subchapter as the economic development surcharge. History: 1989 a. 335; 1991 a. 39, 269, 315; 1993 a. 16; 1997 a. 27; 1999 a. 9; 2011 a. 32; 2013 a. 20.