Underpayment Interest


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 23, 2019: Sections 71.03, 71.09 and 71.64, Wis. Stats., and sec. Tax 2.04, Wis. Adm. Code.

Laws enacted and in effect after October 23, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 23, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 327-0232
Email additional questions to DORBusinessTax@wisconsin.gov

Guidance Document Number: 100086

October 23, 2019