Federal Aviation Administration 

800 Independence Ave., SW 

Washington D.C. 20592 

Dear Mr. Brown, 

At the request of the Chicago Airports District Office, the Wisconsin Department of Transportation's 

Bureau of Aeronautics submits the following information to the Airport Compliance Division as evidence 

that the State of Wisconsin is in compliance with the Federal Aviation Administration's policy on revenue 

use as it relates to proceeds from aviation fuel taxes. 

Currently, the State of Wisconsin collects an excise tax of 6 cents per gallon on all general aviation fuel 

sold, used or distributed in the state. This tax originates from Wisconsin State Statute Chapter 78, 

Subchapter III (see attachment 1). Subchapter III of Chapter 78, and the associated general aviation fuel 

tax, were created through the passage of Assembly Bill66 in October 1981 (see attachment 2). 

Subsequently, the general aviation fuel tax went into effect on January 1, 1982. Therefore, the State's 

general aviation fuel tax was in effect on December 30, 1987, which we believe qualifies it for 

grandfathering. In addition, the initial tax rate of 6 cents per gallon has not been changed since its 

inception. 

I hope this information and the attached documentation adequately substantiate this claim. If you require 

any additional information please contact me at 608-267-2142 or howard.davis@dot.wi.gov. 

Sincerely, 

Hal Davis, C.M. I Airport Compliance Manager 

Wisconsin Department of Transportation I Bureau of Aeronautics 

howard.davis@dot. wi.govl 608-267-2142 

.. . 

., 

Bureau of Aeronautics, 4802 Sheboygan Ave., Room 701 , Madison, WI 53705 
Attachment 1 

Wisconsin State Statute Chapter 78 Subchapter Ill 

Bureau of Aeronautics, 4802 Sheboygan Ave., Room 701, Madison, WI 53705 
Hls!or}

: 199Ju. 16. 

SUBCHAPTER Ill 

GENERAL AVIATION FUEL TAX 

78.55 Definitions. In this chapter: 

(1) "Air canicr company" has the meaning given ins. 70.11 

(42) (a) 1. 

(2) "Aircraft" means any connivance, except those owned by 

an air carrier company, invented, used or designed for navigation or flight in the air. 

(2g) "Depattment" means the department of revenue. (2r) "File" means mail or deliver a document that the depatiment prescribes to the department or, if the department prescribes 

another method of submitting or another destination, use that 

other method or submit to that other destination. 

(3) "General aviation fuel" means products placed in the fuel 

supply tank of aircraft, commonly or commercially known as aviation gasoline and jet turbine fuel and other combustible gases and 

liquids suitable for the generation of power for propulsion of aircraft. 

(4) "General aviation fuel dealer" means any person, including the state and any political subdivision of the state, but not 

including the United States or its agencies, in the business of handling general aviation fuel who places any part of the fuel into the 

fuel supply tank of an aircraft not then owned by that person or into 

the bulk storage facilities of a general aviation fuel user. 

(5) "General aviation fuel user" means the owner orothcr person, including the state and any political subdivision of the state, 

but not including the United States or its agencies or air canicr 

companies, who is responsible for the operation of an aircraft at 

the time general aviation fuel is placed in the fuel supply tank of 

the aircraft while the aircraft is within this state. 

(5m) "Pay" means mail or deliver funds to the department m; 

if the department prcs.::ribcs another method of payment or another destination, usc that other method or submit to that other 

destination. 

(6) "Sign" means write one's signatore or, if the department 

prescribes another method of authenticating, nsc that otl1cr 

method. 

Hlsrnry: 1981 c. 20; 1997 o. 27,35: 2001 a. 16. 

78.555 Tax imposed; rate; collected. An excise tax of 6 

cents per gallon is imposed on all general aviation fuel sold, used 

or distributed in this state except as otherwise provided in this 

chapter. The general aviation fuel tax is to be computed and paid 

as provided in this chapter. Except as othcnvise provided in this 

chapter, the general aviation fuel licensee, shall collect from the 

and the purchaser shall pay to the licensee the tax 

imposed by this section on each sale of general aviation fuel by the 

licensee at the time oftl1c sale, iJTcspcctive of whether the sale is 

for cash or on credit. In each subsequent sale or distribution of 

general aviation fuel on which the tax has been collected as provided :in this subsection, the tax coJlcctcd shall be addL""li to the selling price so that the tax is paid ultimately by the nser of the gen· 

era! aviation fuel. 

History: !981 c. 20. 

tion of this chapter. Only a person who holds a valid certificate 

nndcr s. 73.03 (50) may apply for a license under this subsection. 

(2) INVESTIGATION. The department shall investigate each 

applicant under sub. (1). No license may be issued if the department dctcmlines any of the following: 

(a) That the application was not filed in good faitl1. 

(b) That the applicant is not the real party in interest and the 

license of the real party in interest has been revoked for cause. 

(c) That the applicant does not hold a valid certificate under s. 

73.03 (50). 

(d) That other reasonable cause for nonissuancc exists. 

(3) HEARING. Before refusing to issue a license, the department shall grant the applicant a heming, of which he or she shall 

be given at least 5 days' advance ·written notice. 

(4) lssuE. If the application and the bond under sub. (9), if that 

bond is required, arc approved, the department shall issue a 

license in as many copies as the licensee has places of business for 

which a general aviation fuel license is required. 

(6) TRANSFER FORBIDDEN. A general aviation fuel license is 

not transferable to another person or to another place ofbusiness. 

(7) DISPLAY OF LICENSE. Each license shall be preserved and 

conspicuously displayed at the place ofbusiness for which issued. 

{8) DrSCONTtNUANCB. Upon the discontinuance of the business licensed at any place, the copy of the license issued for that 

place shall be immediately suncndcred to the department. 

{9) BOND. (a) To protect the revenues of this state, the depmimcnt may require any person liable to the department for the ta.x 

imposed by this subchapter to place with it, either before or after 

a general aviation fuel license is issued, security in an amount 

which tl1c department detennines. The amount of security 

required may be increased or decreased as the depat1mcnt deems 

necessary, but may not exceed 3 times the licensee's a\'erage 

monthly liability for taxes under this subchapter, as estimated by 

the department. If an applicant Dr licensee fails or refuses to place 

such security, the department may refuse to issue or may revoke 

the license. If any taxpayer is delinquent in the payment of taxes 

imposed by this subchapter, the department may, upon 10 days' 

advance written notice, recover the taxes, interest, penalties, cost and disbursements from the taxpayer's security placed with the 

department. No interest may be paid or allowed by the state to any 

person for the deposit of the security. 

(b) The security required by this subsection may be in the form 

of a surety bond furnished to the department payable to the stale 

to secure payment of any and all general aviation fuel taxes, interest and penalties accrued under this subchapter, together with 

costs and disbursements incurred in the collection thereof. The 

department shall presctibe the fom1 and contents ofthc bond. 

(c) Section 78.11 (2) to (4), regarding motor vehicle fuel licensees' bonds, also applies to bonds fumisl1ed by general aviation 

fuel applicants and licensees under this subsection. 

History: 1981 c. 20; 1993 a. !(o; !995 a. 1g97 a. 27. 

C.·oss-refercnce: also s<. hx 4.54 and 4.55, \\'is. adm. code. 

78,58 Reports to department; computation of tax. 

{1) REPORTS OF GENGRAL A\'l/\llON FUEL LICENSEES. (a) For the 

purpose of detemtining the amount of the licensee's liability to the 

state for the tax imposed by this subchapter, except as provided in 

par. (b), each general aviation fuel licensee shall, not later than the 

2013-14 Wisconsin Statutes updated through 2015 Wis. Act 126, except Act 118, and a// Supreme Court Orders entered before 

December 28, 2015. Published and certified under s. 35.18. Changes effective after January 1, 2016 are designated by NOTES. 

(Published 1-1-16) 
incurred by any general aviation fuel licensee in this state, shall 

file a report and make payment of the lax ou the general aviation 

fuel aud shaH be subject to this chapter in the same manner as is 

provided for general aviation fuel licensees. 

(3) COMI'UTAT!ON OF lAX. Each general aviation fuel licensee 

at the time of making the monthly or quarterly report shall compule and pay tl1e full amount of the general aviation fuel tax for the 

next preceding month or quarter, which shall be computed as follows: the number of gallons of general aviation fuel placed into 

the fuel supply tanks of an aircraft or into bulk storage facilities 

by the general aviation fuel licensee, multiplied by 0.06 and the 

resulting figure expressed in dollars. 

History: I 98 I c. 20; 1993 a. 16; 1997 •· 27. 41. 

78.59 Notice by general aviation fuel licensee of 

cessation, sale or transfer of business; final report. 

(1) NOTICE REQUIRED. Whenever any general aviation fuel 

licensee ceases to perfonn any of the acts for which a general aviation fuel license is required, the licensee shall notify the department in writing. l11e notice shall give the date of cessation and, 

in the event of sale or transfer of the business, the name and 

address of the purchaser or transferee thereof. 

(2) FtNAL REPORT. Every general aviation fuel licensee shall, 

upon such cessation, sale or transfer of the business or upon the 

cancellation or revocation of a license, make a report as required 

ins. 78.58 and pay ail general aviation fuel taxes and penalties due 

the state. 

History: 19&1 c. 20; 1987n. 1993 a. 16; 19Q7 n. 27. 

78.60 Theft of general aviation fuel tax moneys. All 

sums paid by a purchaser of general aviation fuel to any general 

aviation fuel dealer as general aviation fuel taxes, which have not 

theretofore been paid to the state, are public moneys, the property 

of this state. Any general aviation fuel dealer who fails or refuses 

to pay over to the state the tax on general aviation fuel at the time 

required in this chapter or who fraudulently withholds or appropriates or otherwise uses such moneys or any pmiion thereof 

belonging to the state is guilty of theft and shall be punished as 

provided by law for the crime of theft, irrespcetivc of whether 

such general aviation fuel dealer has or claims to have any interest 

in such moneys so received. 

History: o. 20. 

78.61 Presumption. For the purpose of enforcing this chapter, it is prima facie presumed that all general aviation fuel 

received by a general aviation fuel dealer or a general aviation fuel 

user into storage and dispensing equipment designed to fuel aircraft is to be transferred or delivered by the dealer or user into the 

supply tanks of aircraft. 

Hlstnry: 1Q81 "· 20,314. 

78.62 Exemptions. This subcl1apter docs not apply to aviation fuel delivered to or used by the United States or its agencies 

or to an air carrier company. 

Histo•")': 1 n 1 c. 20. 

(

) 

g g

(13). 

History: 1W3a.l6. 

78.65 Suspension and revocation of licenses. (1) !fa 

general aviation fuel licensee or licensee under s. 78.09 or 78.4 7 

violates any provision of this chapter mtd the department deems 

good cause exists for suspension or revocation by reason of such 

violation, it may suspend such person's license, or, after a hearing 

ofthc charges is held; it may revoke such license. No license may 

be suspended unless Ute holder of the license has been notified of 

a hearing to be held on the charges and no license may be revoked 

Ulltil after the holder of the license has been notified of a hearing 

and has been afforded an opportunity to appear and testify. The 

department shall notify the licensee in writing of the time and 

place a hearing of the charges shall be held. The notice shall contain a statement of the alleged violation, and shall be served upon 

U1c licensee at least 10 days prior to the heating, eiti1er by personal 

delivery to the licensee, or by mailing by registered mail to the 

address of the licensee as shown in the application. At the time and place fixed in the notice, the dcpm1mcnt shall proceed to a 

hearing of the charges, and the licensee shall be afforded an opportunity to present in person or by counsel statements, testimony, 

evidence and argument pertinent to Ute charges or to any defense 

thereto. The department may continue the hearing from time to 

time but not more than 60 days. After the hearing, the department 

shall rescind the order of suspension, if any, and for good cause 

shown shall either suspend the license for a period of time or 

revoke U1c license. 

{3) Upon the suspension or revocation of any license, the 

department shall request the holder thereof to surrender to it 

immediately all copies of licenses issued to the holder, and the 

holder shall surrender promptly all such copies to the department 

History' I 93 1 c. 20; 1981 a. 399; 1991 n. 316; 1993 a. 16. 

78.66 Records to be kept by licensees. (1) Every general aviation fue1liccnsee and licensee under s. 78.09 or 78.47 

shall keep a record of all purchases, receipts, sales, distribution 

and consumption of each kind or trade name of motor vehicle fuel, 

crude petroleum and general aviation fuel and each alternate fuel. 

(2) Every shall keep true and accurate records of all 

stocks of motor vehicle fuel, crude petroleum and general aviation 

fuel and each altemate fuel on hand. Every licensee shall take a 

physical inventmy of those fnels on hand at each licensed location 

at the close of business on the last day of eve1y month. 

(3) Every licensee shall retain the records of tl1e inventory 

required by sub. (2) and all other records required by this section 

available for the inspection by the department, and upon demand 

of the depU111lJcnt, any licensee shall furnish a statement under 

oath reflecting U1c contents of any record to be kept under this section. 

(4) The department may require any person who keeps 

records in machine--readable form for federal fuel tax purposes to keep those records in the same form for purposes of the taxes 

under this chapter. 

Hi, tory: 19SI c. 20; 1991 a. 39; 1993 a. 16; a. 2"1. 

2013-14 Wisconsin Statlltes updated through 2015 Wis. Act 126, except Act 118, and all Supreme Court Orders entered before 

December 28, 2015. Published and certified under s. 35.18. Changes effective after January 1, 2lJ16 are designated by NOTES. 

(Published 1-1-16) 
Attachment 2 

1981 Assembly Bill66 

Excerpts: Cover Page, 318, 319, 532 

Bureau of Aeronautics, 4802 Sheboygan Ave., Room 701, Madison, WI 53705 
1981 Assembly Bi1166 

Date published: July 30, 1981 

SECTION NOT VETOED PUBLISHED: October 16, 1981 

CHAPTER 20 1 Laws of 198i (Vetoed in Part) 

AN ACT to amend and revise chapter 20 of the statutes, and to make diverse other 

changes in the statutes, relating to state fmances and appropriations, constituting the 

· executive budget bill of the 1981 legislature, and making appropriations. · 

The·peop/e of the state of Wisconsin, represented in senate and assembly, do enact as 

follows: 

SECTION lb. 5.35 (2) of the statutes is amended to read: 

5.35 (2) VOTING BOOTHS. There shall be one voting booth for every 200 electors who 

voted at the last general election. The booths shall he eeSBtAleted at least 24 iaehes ea a 

side, have a ·shelf surface on which to write ea or work and be sufficiently enclosed to 

assure privacy for the elector and anyone lawfully assisting the elector while marking, 

punching or labeling the elector's ballot. 

SECTION lc. 5.58 (3) of the .statutes is amended to read: 

5.58 (3) NAMES ON SP.RING BALLOT. Only 2 candidates for state superintendent, for 

any judicial office, for any elected seat on a metropolitan sewerage commission, .aad in 

counties over 500,000 population only 2 candidates for member of the board of supervisors within each district, in 1st class cities only 2 candidates for any at-large seat and any 

combined aldermanic district seat as are to be elected to the board of school directors, -aa4 

iB eeuaties e·;er 500,000 pepuletiea &Bly 2 eeadidetes fer e memeer ef the eeuaty eeud 

ef supervisors in school districts electing school board members to numbered seats, or 

pursuant to an apportionment plan or district representation plan, only 2 school board 

candidates for each numbered seat or within each district, and twice as many candidates 

as are to be elected members of the heare ef edueatiea other school boards or other elective officers receiving the highest number of votes at the primary shall be nominees for the 

office at the spring election. Only their names shall appear on the official spring ballot. 

SECTION 2c. 11.25 (3) of the statutes-is amended to read: 

11.25 (3) No moneys solicited for political purposes and reported under this chapter 

may be invested for the purpose of producing income unless the investment is in direct 

obligations of the United States and of agencies and corporations wholly owned by the 

United States, commercial paper maturing within one year from the date of investment. 

preferred shares of a corporation an interest-bearing account at any fmancial institution as defmed ins. 705.01 (3) or securities of an investment company registered under 

tf1.e federal investment company act of 1940 ( 1 S USC 80a) and registered for public offer 

and sale in this state of the type commonly referred to as a "money market fund''. 

SECTION 2e. 13.09 (2) of the statutes is repealed. 

SECTION 2m. 13.09 (4) of the statutes is created to read: 
78.49 ( 1) (a) For the purpose of determining the amount ofliii liability to the state for 

the tax herein imposed, except as provided in par. (b), each special fuel licensee shall, not 

later than the 20th day of each month, file a monthly report for the next preceding month 

with the department on forms furnished and prescribed by it. Such report shall contain a 

declaration by the special fuel licensee that the statements contained therein are accurate 

and are a true return of the amount of special fuel tax due and shall be subscribed by the 

special fuel licensee or his the licensee's duly authorized agent. The report shall show, 

with reference to each location at which special fuel is delivered or placed by such .special 

fuel licensee into a fuel supply tank of any motor vehicle, such information as the department may reasonably require for the proper administration and enforcement of the special fuel tax. The department shall give due consideration to the varying types of operations and transactions in specifying the information required. 

SECTION 1133m. 78.49 (I) (b) of the statutes is created to read: 

78.49 (1) (b) The department may allow special fuel licensees whose tax liability is 

less than $500 per quarter to ftle on a quarterly basis. Quarterly reports shall be mailed on 

or before the 20th day of the next month following the end of each calendar quarter. The 

report shall contain the declaration,. subscription and information specified in par. (a). 

SECTION 1133p. 78.49 (~) of the statutes is amended to read: 

78.49 (3) COMPUTATiON OF TAx. Each special fuel licensee at the time of making the 

monthly or quarterly report shall compute and pay to the public depository if one has been 

designated under s. 78.84, but otherwise directly to the department, the full amount of the 

special fuel tax for the next preceding month or quarter. The amount of the special fuel 

tax shall be computed as follows: the number of gallons of special fuel delivered or placed 

by the $pecial fuel licensee into the fuel supply tanks of motor .vehicles shall be multiplied 

by the amount provided in s. 78.40 ( 1) and the resulting figure shall be the amount of the 

special fuel tax for the next preceding month or quarter. 

SECTION 1134c. 78.50 (2) of the statutes is amended to read: 

78.50 (2) FINAL REPORT. Every special fuel licensee shall, upon such cessation, sale or 

transfer of the business or upon the cancellation or revocation of a license, except .as 

otherwise provi"ed ia for a cancellation or revocation under s. 78.68, make a report as 

required in s. 78.49 and pay all special fuel taxes and penalties due the state. Such payment shall be to the public depository if one has been designated pursuant to s. 78.84, but 

otherwise to the department. 

SECTION l134g. Subchapter III of chapter 78 of the statutes is renumbered subchapter IV of chapter 78, and subchapter IV (title) of chapter 78, as renumbered, is 

amended to read: · 

CHAPTER 78 

SUBCHA.PTER IV 

PROVISIO

NS COMMON TO MOTOR 

FUEL TAX GENERAL AVIATION FUEL TAX 

AND SPECIAL FUEL TAX 

SECTION I 134m. Subchapter III of chapter 78 of the statutes is created to read: 

CHAPTER 78 

. SuBCHAPTER III 

GENERAL AVIATION FUEL TAX 
commonly or commercially known as aviation gasoUne and jet turbine fuel and other 

combustible gases and liquids suitable for the generation of power for propulsion of 

aircraft. 

( 4) "General aviation fuel dealer" means any person, including the St4lte and any 

political subdivision of the state, but not including the United States or its agencies, in the 

business of handling general aviation fuel who places part of the fuel into the fuel 

supply tank of an aircraft not then owned by that person or into the bulk storage facilities 

of a general aviation fuel user. 

(5) "General aviation fuel user" means. the owner or other person, including the state 

and any political subdivision of the state, but not including the United States or its agencies or air carrier companies, who is responsible for the operation of an aircraft at the time 

general aviation fuel is placed in the fuel supply tank of the aircraft while the aircraft is 

within this state. 

78.555 Tax imposed; rate; collected. An excise tax of 6 cents per gallon is imposed on all 

general aviation fuel sold, used or distributed in this state except as otherwise provided in 

this chapter. The general aviation fuel tax is to be computed and paid as provided in this 

chapter. Except as otherwise provided in this chapter, the general aviation fuel licensee, 

shall collect from the purchaser and the purchaser shall pay to the licensee the tax imposed by this section on each sale of general aviation fuel by the licensee at the time of the 

sale, irrespective of whether the sale is for cash or on credit In each subsequent sale or 

distribution of general aviation fuel on which the tax has been collected as provided in this 

subsection, the tax collected shall be added to the selling price so that the tax is paid 

ultimately by the user of the general aviation fuel 

78.56 General ariation fuellic:eose. No person may act as a general aviation fuel dealer 

in this state unless the person is the holder of a valid general aviation fuel license issued to 

the person by the department 

78.57 Application; form; inYestigation; bond; issue. ( 1) FoRM. Application for a general aviation fuel license shall be made on a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain such information as the 

department may reasonably require for administration of this chapter. 

(2) INVESTIGATION. The department shall investigate each applicant,. No license may 

be issued if the department determines that: 

(a) The application was not filed in good faith; (b) The applicant is not the real party in interest and the license of the real party in 

interest has been revoked for cause; or 

(c) Other reasonable cause for nonissuance exists. (3) HEARING. Before refusing to issue a license, the department shall grant the applicant a hearing of which he or she shall be given at least .5 days' advance written notice. 

( 4) IssuE. If the application and bond are approved, the department shall issue a 

license in as many copies as the licensee has places of business for which a general aviation 

fuel license is required. 

(5) TERM OF LICENSE. A general aviation fuel license is valid until suspended, revoked 

for cause or canceled. 

(6) TRANSFER FORBIDDEN. A general aviation fuel license is not transferable to another person or to another place of business. · 
publication, whichever is later. 

(g) Fees for oversize and overweight vehicle permits. The treatment of sections 

348.25 (8) and348.27 (2) and (4) ofthestatutesbythisacttakeseffectonSeptemberl, 

1981. 

(h) Fines and forfeitures under chapter 348, transfer to transportation fund. The 

treatment of sections 25.40 (1) (ig) and 59.20 (8) and (8m) of the statutes by this act 

takes effect on January 1982. 

(i) Aircraft registration. The treatment of sections 114.002 (2) to (20) and 114.20 of 

the statutes by this act and SECTIONS 2201 (51) (a) and 2202 (51) (a) of this act take 

effect on November l, 1981. 

(j) Automobile registration fee. The treatment of section 341.25 ( 1) (a) of the statutes by this act takes effect on September I , 1981. 

(k) Fees for counter services. The treatment of section 341.25 5 of the statutes by this 

act takes effect on September 1, 1981. · 

(L) Motor truck registration fee. The treatment of secti<;m 341.25 (2) of the statutes 

by this act takes effect on January 1, 1982. 

(m) Operating a motor vehicle under the influence of intoxicant or controlled substance. The treatment of sections 20.285 (1) (ia), 20.395 (5) (ch), 20.435 (2) (hx) to 

(hz), 46.03 (18) (0 (by SECTION 736a), 59.20 (5) (b), 59.395 (5), 66.12 (1) (b) and (c), 346.655, 973.05 and 973.07 of the statutes by this act takes effect on the first day of 

the 6th month following its publication. 

(n) Operating a motor vehicle under the influence of intoxicant or controlled sub-

. stance. The treatment of sections 51.42 (5) (b) (by SECTION 925a), 343.19 (l), (6) 

and (6m), 343.16 (2) (a), 343.30 (lq) (by SEcriON 1568a), 343.303, 343.305 (title), 

(1), (2) (a), (am), (b), (c) and (d), (3) (a) 2, (b), (c) and (d), (5), (6) (a), (7), (8), (9) (by SECTION 1568q) and (10) (c) and (d), 343.307,343.31 (1) (am), (3) (e) 

to (h) and (3m), 343.44 (2), (3) to (5), 345.20 (2) (c), 345.24, 345.60 (3), 346.63 

(1), {2) and (4), 346.635, 346.637, 346.65 (2) and (3), 34§.74_.(?), 346.935, >349.03 

(2), 349.06 0), 885.235' (1), (2a), (3) and (4), 940.09, 940.25 and 967.055 of the 

statutes, the creation of section 343.10 (6) (a) and (b) of the statutes and SECTIONS 

2020 (14), 2051 (13) to (16), 2053 (6) and 2201 (20) (t) [(f)] of this act by this act 

takes effect on the first day of the 1Oth month following publication. 

(o) Moped definition. The treatment of sections 218.40 (2) and 340.01 (29m), (30) 

and {33) of the statutes, the creation of section 340.01 (29m) (b) of the statutes and 

SECTION 2051 (19) of this act by this act take effect on the ftrst day of the 2nd month 

following publication. 

(p) General aviation fuel tax. The treatment of sections 25.40 (1) (b), 77.54 (11), 

78.04 (1), 78.13 (2), 78.43, 78.50 (2), 78.5$ to 78.62, 78.65 (1) and (2), 78.66 (title), 

(1) and (2), 78.68 (1), (2), (4) (intro.) and _ (5), 78.70 (1) (intro.), (2) and (4), 

V toed 78.71, 78.73 (1) (e), 78.77, 78.78 (1), 78.80and78.84and chapter78 (title) andsubinePart chapter III of chapter 78 of the statutes this act 

takes effect on January l, 1982. 

(53) UNIVERSITY OF WISCONSIN SYSTEM. 

(a) WHA and WHA-TV. The treatment of section 36.25 (5) of the statutes by this 

act takes effect July 1, 1982.