{"data":{"id":"us-wi/wis.-stat.-71.73","jurisdiction":"us-wi","citation":"Wis. Stat. § 71.73","heading":"General provisions.","body":"(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.\n(2) Extensions. If a person applies for an extension and shows good cause why an extension should be granted, the department may grant a 30-day extension for filing a rent and royalty statement under s. 71.70, a wage statement under s. 71.71, a wage statement under s. 71.715, or a statement of nonwage payments under s. 71.72.","path":["Chs. 70-79, Taxation","Chapter 71 Income And Franchise Taxes For State And Local Revenues","SUBCHAPTER XI INFORMATION RETURNS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/71.73","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"25dedfe168ea6117ce3b40a550a9cd83cc7e17527df202a9f332afd4fd4a7871","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-71.72","next":"us-wi/wis.-stat.-71.738"},"notice":"GroundRules: Original legal text. Not legal advice."}