Exceptions to interest.
No interest is required under s. 71.84 (1) if any of the following conditions apply:
(a)#
The tax shown on the return or, if no return is filed, the tax, minus amounts withheld under subch. X, is less than $500.
(b)#
The preceding taxable year was 12 months, the taxpayer had no liability under s. 71.02 for that year and the taxpayer was a resident of this state for all of that year.
(c)#
The secretary of revenue determines that because of casualty, disaster or other unusual circumstances it is not equitable to impose interest.
(d)#
The secretary of revenue determines that the taxpayer retired during the taxable year or during the preceding taxable year after having attained age 62 or becoming disabled except that this paragraph does not apply upon a showing by the department under s. 73.16 (4).
(e)#
For taxable years beginning after December 31, 2008, the taxpayer qualifies for a federal extension of time to file under 26 USC 7508A due to a presidentially declared disaster or terroristic or military action.