Wisconsin Statutes
Wis. Stat. § 76.04 (2026)
Reports of companies; penalty
✓ current as of July 2026
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76.04(1)(1) Every company defined in s. 76.02 shall, annually, file a true and accurate statement in such manner and form and setting forth such facts as the department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports shall be filed on or before May 1.
76.04(1m)(1m) For sufficient reason shown the department may upon written request allow such further time for making and filing the report under sub. (1) as it may deem necessary, but not to exceed 30 days. If any company fails to file such report within the time prescribed or as extended under this subsection, the department shall add to the taxes due from such company $250 if the report is not filed within 15 days after the due date or extended due date and an additional $250 for each month or part of a month thereafter during which the report is not filed, except that the total penalty may not exceed $2,500. No company may in any action or proceeding contest the imposition of such penalty.
76.04(2)(2) The forms for all reports required by ss. 76.01 to 76.26 shall be prescribed and furnished by the department of revenue.
76.04 HistoryHistory: 1971 c. 125 s. 521; 1983 a. 27; 1985 a. 29; 1991 a. 39; 1995 a. 351; 2015 a. 216; 2021 a. 1.
Notes of Decisions
Cited in 5
cases, 1957–2002 · leading case: Mallo v. Wisconsin Dep't of Revenue, 2002 WI 70 (Wis. 2002).
Mallo v. Wisconsin Dep't of Revenue, 2002 WI 70 (Wis. 2002). “1999) (concluding that Wis. Stat. § 76.04 (4g)(b) is unambiguous, therefore no need to further address the level of deference to be accorded to DOR's interpretation of the statute).”
Wisconsin Cent. Ltd. v. Wisconsin Dep't of Revenue, 2000 WI App 14 (Wis. Ct. App. 1999). “In each of the years 1989 through 1993, the railroads, with certain exceptions not relevant to the issue on appeal, timely filed with DOR an annual report as required by § 76.04, Stats., which listed all the property owned or used by the railroad in that year at book value.”
Burlington N. R.R. v. Dep't of Revenue, 570 F. Supp. 585 (W.D. Wis. 1983). “Wis.Stat. § 76.04. Based upon these annual reports the Department is required to assess the railroad property of each railroad located within the state at full market value.”
State v. Josefsberg, 81 N.W.2d 735 (Wis. 1957). “Any forfeiture action or proceeding begun by the attorney general under the provisions of section 76.04 must be commenced within six years after such action or proceeding accrued.”
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “United argues that we should review DOR's interpretation of § 76.04(4g)(b), Stats., de novo, while DOR contends that we should accord its interpretation great weight.”
— Wis. Stat. § 76.04(4g)(b) — 1 case
United Airlines, Inc. v. Wisconsin Dep't of Revenue, 595 N.W.2d 49 (Wis. Ct. App. 1999). “United argues that we should review DOR's interpretation of § 76.04(4g)(b), Stats., de novo, while DOR contends that we should accord its interpretation great weight.”
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