Wis. Stat. § 77.94
This is the official text of Wis. Stat. § 77.94, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
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Surcharge determination.
Official statutory text
The surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.
History: 1989 a. 335 ; 1991 a. 39 , 60 ; 1993 a. 16 ; 1999 a. 9 ; 2001 a. 16 ; 2013 a. 20 ; 2025 a. 137 .
History: 1989 a. 335 ; 1991 a. 39 , 60 ; 1993 a. 16 ; 1999 a. 9 ; 2001 a. 16 ; 2013 a. 20 ; 2025 a. 137 .
Status: in_force · Read it on the official government site
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