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71.73

71.73 General provisions.

71.73(1)

(1) Penalties. Unless specifically provided in this subchapter, the penalties under subch. XIII apply for failure to comply with this subchapter, unless the context requires otherwise.

71.73(2)

(2) Extensions. If an employer applies for an extension and shows good cause why an extension should be granted, the department of revenue may grant the following extensions for the following statements:

71.73(2)(a)

(a) Sixty days for filing a rent and royalty statement under s. 71.70.

71.73(2)(b)

(b) Thirty days for filing a wage statement under s. 71.71.

71.73(2)(c)

(c) Sixty days for filing a statement of nonwage payments under s. 71.72.

71.73 - ANNOT.

History: 1987 a. 312; 1991 a. 39; 1997 a. 291.