Section 172.06. Filing returns.

 

(1)   Filing . Every person registered or required to be registered for the fee shall electronically file a return.

(2)   Accrual basis. A filer under sub. (1) shall collect, report and remit the fee on an accrual, or as-imposed, basis.

(3)   Due date. A filer under sub. (1) shall submit the return and remit fees to the department by the last day of the month following the month in which the fees are imposed.

(4)   Extensions . The department may, for good cause, extend the time for making any return or remitting any amount under this chapter. The extension may not exceed one month from the due date of the return and may be granted at any time provided a request is filed with the department within or prior to the period for which the extension is requested.

History: EmR0919 : emerg. cr. eff. 9-11-09; CR 09-086 : cr. Register June 2010 No. 654 , eff. 7-1-10.