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2025 Wisconsin Statutes & Annotations
Chapter 72 - Estate tax.
72.235 - Failure to file.
Universal Citation:
WI Stat § 72.235 (2025)
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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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