Interest and penalties.

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. History: 1989 a. 335; 1991 a. 39; 1993 a. 16; 2011 a. 68.