Payment of tax.
(a)#
All income and franchise taxes shall be paid to the department of revenue, at its office at Madison or at such other place the department designates.
(b)#
The final payment of taxes on incomes of persons other than corporations who file on a calendar year basis shall be made on or before the deadline for filing returns under sub. (6) (a), except for persons electing to have the department compute their tax under sub. (4).
(c)#
If the taxpayer elects under sub. (4) (a) to have the department compute the tax on his or her income and the taxpayer files his or her return on or before the date on which such return is required to be filed under sub. (6) (a), the amount of taxes due thereon, as stated in the notice from the department under sub. (4) (b), shall become delinquent if not paid on or before the due date stated in the notice to the taxpayer. Such amounts of taxes due shall not be subject to any interest, other than extension interest, prior to the date of delinquency. Taxes due on returns filed after the date on which returns are required to be filed shall be deemed delinquent as of the due date of the return.
(d)#
The department of revenue shall accept in advance income taxes and surtaxes from taxpayers desirous of making such payments before the same shall become due and payable. Advance payment of taxes under this provision shall not relieve the taxpayer from additional taxes which may result from subsequent legislation or from additional taxable income disclosed or discovered subsequent to such payment.
(e)#
No person is required to pay a balance due of less than $1.