{"data":{"id":"us-wi/wis.-stat.-77.95","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.95","heading":"Interest and penalties.","body":"The interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.","path":["Chs. 70-79, Taxation","Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees","SUBCHAPTER VII ECONOMIC DEVELOPMENT SURCHARGE"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.95","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"27b0935ef487bc65d883d19e2aed36c804de47dd50ffee70294b356b922b80a1","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.94","next":"us-wi/wis.-stat.-77.96"},"notice":"GroundRules: Original legal text. Not legal advice."}