{"data":{"id":"us-wi/wis.-stat.-139.092","jurisdiction":"us-wi","citation":"Wis. Stat. § 139.092","heading":"Audits; additional assessments; refunds.","body":"Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (2), (4) to (7) and (10), 71.77 and 71.80 (12) as they apply to the taxes under ch. 71 apply to the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.","path":["Chs. 125-139, Regulation of Trade","Chapter 139 Beverage And Tobacco Taxes","SUBCHAPTER I BEVERAGE TAXES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/139.092","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:56Z","sha256":"2ee69886efe2ef1981255dad68649791ff03dddee9527ebdf1b6720f7046a2c1","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-139.09","next":"us-wi/wis.-stat.-139.094"},"notice":"GroundRules: Original legal text. Not legal advice."}