DivisionofTransportationInvestmentManagementPOBox7914Madison,WI53707-7914January13,2016JimBrownAirportComplianceandManagementAnalysisFederalAviationAdministration800IndependenceAve.,SWWashingtonD.C.20592DearMr.Brown,ScottWalker,GovernorMarkGottlieb,P.E.,SecretaryInternet:www.dot.wisconsin.govTelephone:608-266-3351Facsimile(FAX):608-267-6748AttherequestoftheChicagoAirportsDistrictOffice,theWisconsinDepartmentofTransportation'sBureauofAeronauticssubmitsthefollowinginformationtotheAirportComplianceDivisionasevidencethattheStateofWisconsinisincompliancewiththeFederalAviationAdministration'spolicyonrevenueuseasitrelatestoproceedsfromaviationfueltaxes.Currently,theStateofWisconsincollectsanexcisetaxof6centspergallononallgeneralaviationfuelsold,usedordistributedinthestate.ThistaxoriginatesfromWisconsinStateStatuteChapter78,SubchapterIII(seeattachment1).SubchapterIIIofChapter78,andtheassociatedgeneralaviationfueltax,werecreatedthroughthepassageofAssemblyBill66inOctober1981(seeattachment2).Subsequently,thegeneralaviationfueltaxwentintoeffectonJanuary1,1982.Therefore,theState'sgeneralaviationfueltaxwasineffectonDecember30,1987,whichwebelievequalifiesitforgrandfathering.Inaddition,theinitialtaxrateof6centspergallonhasnotbeenchangedsinceitsinception.Ihopethisinformationandtheattacheddocumentationadequatelysubstantiatethisclaim.Ifyourequireanyadditionalinformationpleasecontactmeat608-267-2142orhoward.davis@dot.wi.gov.Sincerely,HalDavis,C.M.IAirportComplianceManagerWisconsinDepartmentofTransportationIBureauofAeronauticshoward.davis@dot.wi.govl608-267-2142....,BureauofAeronautics,4802SheboyganAve.,Room701,Madison,WI53705Attachment1WisconsinStateStatuteChapter78SubchapterIllBureauofAeronautics,4802SheboyganAve.,Room701,Madison,WI53705Updated2013-14Wis.Slats.PubliEhcdandunders.35.18.January1,2016.78.52VEHICLEANDGENERALAVIATIONFUELTAXESUpdated13-14Wis.Stats.878.52Separatefuelsupplytanksrequired.Everymotorvehicleoperatedbyalternatefuelshallbeequippedwithanalternatefuelsupplytankfromandinnowayconnectedtoanycargotankonorattachedtosuchmotorvehicle.lllsfory:!99Ja.!6.78.53Presumption.Forthepurposeofenforcingthissubchapter,itshallbeprimafaciepresumedthatallalternatefueln::ceivedbyanalternatefuelsdealeroranalternatefuelsuserintostorageanddispensingequipmentdesignedtofuelmotorvehiclesistobetransferredordeliveredbythedealeroruserintothesupplytanksofmotorvehicles.Hls!or}":199Ju.16.SUBCHAPTERIllGENERALAVIATIONFUELTAX78.55Definitions.Inthischapter:(1)"Aircanicrcompany"hasthemeaninggivenins.70.11(42)(a)1.(2)"Aircraft"meansanyconnivance,exceptthoseownedbyanaircarriercompany,invented,usedordesignedfornavigationorflightintheair.(2g)"Depattment"meansthedepartmentofrevenue.(2r)"File"meansmailordeliveradocumentthatthedepatimentprescribestothedepartmentor,ifthedepartmentprescribesanothermethodofsubmittingoranotherdestination,usethatothermethodorsubmittothatotherdestination.(3)"Generalaviationfuel"meansproductsplacedinthefuelsupplytankofaircraft,commonlyorcommerciallyknownasaviationgasolineandjetturbinefuelandothercombustiblegasesandliquidssuitableforthegenerationofpowerforpropulsionofaircraft.(4)"Generalaviationfueldealer"meansanyperson,includingthestateand anypoliticalsubdivisionofthestate,butnotincludingtheUnitedStatesoritsagencies,inthebusinessofhandlinggeneralaviationfuelwhoplacesanypartofthefuelintothefuelsupplytankofanaircraftnotthenownedbythatpersonorintothe bulkstoragefacilitiesofageneralaviationfueluser.(5)"Generalaviationfueluser"meanstheownerorothcrperson,includingthestateandanypoliticalsubdivisionofthestate,butnotincludingtheUnitedStatesoritsagenciesoraircanicrcompanies,whoisresponsiblefortheoperationofanaircraftatthetimegeneralaviationfuelisplacedinthefuelsupplytankoftheaircraftwhiletheaircraftiswithinthisstate.(5m)"Pay"meansmailordeliverfundstothedepartmentm;ifthedepartmentprcs.::ribcsanothermethodofpaymentoranotherdestination,uscthatothermethodorsubmittothatotherdestination.(6)"Sign"meanswriteone'ssignatoreor,ifthedepartmentprescribesanothermethodofauthenticating,nscthatotl1crmethod.Hlsrnry:1981c.20;1997o.27,35:2001a.16.78.555Taximposed;rate;collected.Anexcisetaxof6centspergallonisimposedonallgeneralaviationfuelsold,usedordistributedinthisstateexceptasotherwiseprovidedinthischapter.Thegeneralaviationfueltaxistobecomputedandpaidasprovidedinthischapter.Exceptasothcnviseprovidedinthischapter,thegeneralaviationfuellicensee,shallcollectfromtheandthepurchasershall paytothelicenseethetaximposedbythissectiononeachsaleofgeneralaviationfuelbythelicenseeatthetimeoftl1csale,iJTcspcctiveofwhetherthesaleisforcashoroncredit.Ineachsubsequentsaleordistributionofgeneralaviationfuelonwhichthe taxhasbeencollectedasprovided:inthissubsection,the taxcoJlcctcdshallbeaddL""litothesellingpricesothatthetaxispaidultimatelybythenserofthegen·era!aviationfuel.History:!981c.20.78.56Generalaviationfuellicense.Nopersonmayactasageneralaviationfueldealerinthisstateunlessthepersonistheholderofavalidgeneralaviationfuellicenseissuedtothepersonbythedepartmentandistheholderofavalidcertificateunders.73.03(50).Histnry:19Sl<>.20;1997a.27.78.57Application;form;investigation;bond;issue.(1}APPLJCATIOXApplicationforageneralaviationfuellicenseshallbemadeonafotmpreparedandfumishedbythedepartment.Itshallbesubscribedbytheapplicantandshallcontaintheinformationthatthedepartmentreasonablyrequiresfortheadministrationofthischapter.Onlyapersonwhoholdsavalidcertificatenndcrs.73.03(50)mayapplyforalicenseunderthissubsection.(2)INVESTIGATION.Thedepartmentshallinvestigateeachapplicantundersub.(1).Nolicensemaybeissuedifthedepartmentdctcmlinesanyofthefollowing:(a)Thattheapplicationwasnotfiledingoodfaitl1.(b)Thattheapplicantisnottherealpartyininterestandthelicenseoftherealpartyininteresthasbeenrevokedforcause.(c)Thattheapplicantdoesnotholdavalidcertificateunders.73.03(50).(d)Thatotherreasonablecausefornonissuanccexists.(3)HEARING.Beforerefusingtoissuealicense,thedepartmentshallgranttheapplicantaheming,ofwhichheorsheshallbegivenatleast5days'advance·writtennotice.(4)lssuE.Iftheapplicationandthebondundersub.(9),ifthatbondisrequired,arcapproved,thedepartmentshallissuealicenseinasmanycopiesasthelicenseehasplacesofbusinessforwhichageneralaviationfuellicenseisrequired.(6)TRANSFERFORBIDDEN.Ageneralaviationfuellicenseisnottransferabletoanotherpersonortoanotherplaceofbusiness.(7)DISPLAYOFLICENSE.Eachlicenseshallbepreservedandconspicuouslydisplayedattheplaceofbusinessforwhichissued.{8)DrSCONTtNUANCB.Uponthediscontinuanceofthebusinesslicensedatanyplace,thecopyofthelicenseissuedforthatplaceshallbeimmediatelysuncndcredtothedepartment.{9)BOND.(a)Toprotecttherevenuesofthisstate,thedepmimcntmayrequireanypersonliabletothedepartmentfortheta.ximposedbythissubchaptertoplacewithit,eitherbeforeorafterageneralaviationfuellicenseisissued,securityinanamountwhichtl1cdepartmentdetennines.Theamountofsecurityrequiredmaybeincreasedordecreasedasthedepat1mcntdeemsnecessary,butmaynotexceed3timesthelicensee'sa\'eragemonthlyliabilityfortaxesunderthissubchapter,asestimatedbythedepartment.IfanapplicantDrlicenseefailsorrefusestoplacesuchsecurity,thedepartmentmayrefusetoissueormayrevokethelicense.Ifanytaxpayerisdelinquentinthepaymentoftaxesimposedbythissubchapter,thedepartmentmay,upon10days'advancewrittennotice,recoverthetaxes,interest,penalties,costanddisbursementsfromthetaxpayer'ssecurityplacedwiththedepartment.Nointerestmaybepaidorallowedbythestatetoanypersonforthedepositofthesecurity.(b)Thesecurityrequiredbythissubsectionmaybeintheformofasuretybondfurnishedtothedepartmentpayabletothestaletosecurepaymentofanyandallgeneralaviationfueltaxes,interestandpenaltiesaccruedunderthissubchapter,togetherwithcostsanddisbursementsincurredinthecollectionthereof.Thedepartmentshallpresctibethefom1andcontentsofthcbond.(c)Section78.11(2)to(4),regardingmotorvehiclefuellicensees'bonds,alsoappliestobondsfumisl1edbygeneralaviationfuelapplicantsandlicenseesunderthissubsection.History:1981c.20;1993a.!(o;!995a.1g97a.27.C.·oss-refercnce:alsos<.hx4.54and4.55,\\'is.adm.code.78,58Reportstodepartment;computationoftax.{1)REPORTSOFGENGRALA\'l/\llONFUELLICENSEES.(a)Forthepurposeofdetemtiningtheamountofthelicensee'sliabilitytothestateforthetaximposedbythissubchapter,exceptasprovidedinpar.(b),eachgeneralaviationfuellicenseeshall,notlaterthanthe2013-14WisconsinStatutesupdatedthrough2015Wis.Act126,exceptAct118,anda//SupremeCourtOrdersenteredbeforeDecember28,2015.Publishedandcertifiedunders.35.18.ChangeseffectiveafterJanuary1,2016aredesignatedbyNOTES.(Published1-1-16)Updated2013-14Wis.Slals.Publishedandcertifiedunders.35.18.January1,2016.9Updated13-14Wis.Stats.VEHICLEANDGENERALAVIATIONFUELTAXES78.6620thdayofeachmomh,fileamonthlyreportforthenextprecedingmonth.Thelicenseeorthelicensee'sdulyauthorizedagentshallsignthereport.(b)Thedepartmentmayallowalicenseewhosetaxliabilityislessthanorequalto$500perquartertofileonaquarterlybasis.Thelicenseeshallfilethequarterlyreportforthenextprecedingqum1eronorbeforethe20thdayofeachquarter.(2)REPORTSOFOTHERS.Anyperson,notageneralaviationfuellicensee,whoplacesanygeneralaviationfuelinthefuelsupplytankofanaircraftinthisstateuponwhichthegeneralaviationfueltaxhasnotbeenpaidortheliabilitythereforhasnotbeenincurredbyanygeneralaviationfuellicenseeinthisstate,shallfileareportandmakepaymentofthelaxouthegeneralaviationfuelaudshaHbesubjecttothischapterinthesamemannerasisprovidedforgeneralaviationfuellicensees.(3)COMI'UTAT!ONOFlAX.Eachgeneralaviationfuellicenseeatthetimeofmakingthemonthlyorquarterlyreportshallcompuleandpaytl1efullamountofthegeneralaviationfueltaxforthenextprecedingmonthorquarter,whichshallbecomputedasfollows:thenumberofgallonsofgeneralaviationfuelplacedintothefuelsupplytanksofanaircraftorintobulkstoragefacilitiesbythegeneralaviationfuellicensee,multipliedby0.06andtheresultingfigureexpressedindollars.History:I98Ic.20;1993a.16;1997•·27.41.78.59Noticebygeneralaviationfuellicenseeofcessation,saleortransferofbusiness;finalreport.(1)NOTICEREQUIRED.Wheneveranygeneralaviationfuellicenseeceasestoperfonnanyoftheactsforwhichageneralaviationfuellicenseisrequired,thelicenseeshallnotifythedepartmentinwriting.l11enoticeshallgivethedateofcessationand,intheeventofsaleortransferofthebusiness,thenameandaddressofthepurchaserortransfereethereof.(2)FtNALREPORT.Everygeneralaviationfuellicenseeshall,uponsuchcessation,saleortransferofthebusinessoruponthecancellationorrevocationofalicense,makeareportasrequiredins.78.58andpayailgeneralaviationfueltaxesandpenaltiesduethestate.History:19&1c.20;1987n.1993a.16;19Q7n.27.78.60Theftofgeneralaviationfueltaxmoneys.Allsumspaidbyapurchaserofgeneralaviationfueltoanygeneralaviationfueldealerasgeneralaviationfueltaxes,whichhavenottheretoforebeenpaidtothestate,arepublicmoneys,thepropertyofthisstate.Anygeneralaviationfueldealerwhofailsorrefusestopayovertothestatethe taxongeneralaviationfuelatthetimerequiredinthischapterorwhofraudulentlywithholdsorappropriatesorotherwiseusessuchmoneysoranypmiionthereofbelongingtothestateisguiltyoftheftandshallbepunishedasprovidedbylawforthecrimeoftheft,irrespcetivcofwhethersuchgeneralaviationfueldealerhasorclaimstohaveanyinterestinsuchmoneyssoreceived.History:o.20.78.61Presumption.Forthepurposeofenforcingthischapter,itisprimafaciepresumedthatallgeneralaviationfuelreceivedbyageneralaviationfueldealerorageneralaviationfueluserintostorageanddispensingequipmentdesignedtofuelaircraftistobetransferredordeliveredbythedealeroruserintothesupplytanksofaircraft.Hlstnry:1Q81"·20,314.78.62Exemptions.Thissubcl1apterdocsnotapplytoaviationfueldeliveredtoorusedbytheUnitedStatesoritsagenciesortoanaircarriercompany.Histo•")':1n1c.20.SUBCHAPTERfVPROVISIONSCOM1vfONTOMOTORVEHICLEFUELTAX,GENERALAVIATIONFUELTAXANDALTERNATEFUELTAX78.64Definitions.Inthissubchapter:(1)"Alternatefuels"hasthemeaninggivenins.78.39(I).(2)"'Department"meansthedepartmentofrevenue.(3)·'Motorvehiclefuel"hasU1cmeaninggivenins.78.005(13).History:1W3a.l6.78.65Suspensionandrevocationoflicenses.(1)!fageneralaviationfuellicenseeorlicenseeunders.78.09or78.47violatesanyprovisionofthischaptermtdthedepartmentdeemsgoodcauseexistsforsuspensionorrevocationbyreasonofsuchviolation,itmaysuspendsuchperson'slicense,or,afterahearingofthcchargesisheld;itmayrevokesuchlicense.NolicensemaybesuspendedunlessUteholderofthelicensehasbeennotifiedofahearingtobeheldonthechargesandnolicensemayberevokedUlltilaftertheholderofthelicensehasbeennotifiedofahearingandhasbeenaffordedanopportunitytoappearandtestify.Thedepartmentshallnotifythelicenseeinwritingofthetimeandplaceahearingofthecharges shallbeheld.Thenoticeshallcontainastatementoftheallegedviolation,andshallbeserveduponU1clicenseeatleast10dayspriortotheheating,eiti1erbypersonaldeliverytothelicensee,orbymailingbyregisteredmailtotheaddressofthelicenseeasshownintheapplication.Atthetimeandplacefixedinthenotice,thedcpm1mcntshallproceedtoahearingofthecharges,andthelicenseeshallbeaffordedanopportunitytopresentinpersonorbycounselstatements,testimony,evidenceandargumentpertinenttoUtechargesortoanydefensethereto.Thedepartmentmaycontinuethehearingfromtimetotimebutnotmorethan60days.Afterthehearing,thedepartmentshallrescindtheorderofsuspension,ifany,andforgoodcauseshownshalleithersuspendthelicenseforaperiodoftimeorrevokeU1clicense.{3)Uponthesuspensionorrevocationofanylicense,thedepartmentshallrequesttheholderthereoftosurrendertoitimmediatelyallcopiesoflicensesissuedtotheholder,andtheholdershallsurrenderpromptlyallsuchcopiestothedepartmentHistory'I931c.20;1981a.399;1991n.316;1993a.16.78.66Recordstobekeptbylicensees.(1)Everygeneralaviationfue1liccnseeandlicenseeunders.78.09or78.47shallkeeparecordofallpurchases,receipts,sales,distributionandconsumptionofeachkindortradenameofmotorvehiclefuel,crudepetroleumandgeneralaviationfuelandeachalternatefuel.(2)Everyshallkeeptrueandaccuraterecordsofallstocksofmotorvehiclefuel,crudepetroleumandgeneralaviationfuelandeachaltematefuelonhand.Everylicenseeshalltakeaphysicalinventmyofthosefnelsonhandateachlicensedlocationatthecloseofbusiness onthelastdayofeve1ymonth.(3)Everylicenseeshallretaintherecordsoftl1einventoryrequiredbysub.(2)andallotherrecordsrequiredbythissectionavailablefortheinspectionbythedepartment,andupondemandofthedepU111lJcnt,anylicenseeshallfurnishastatementunderoathreflectingU1ccontentsofanyrecordtobekeptunderthissection.(4)Thedepartmentmayrequireanypersonwhokeepsrecordsinmachine--readableformforfederalfueltaxpurposestokeepthoserecordsinthesameformforpurposesofthetaxesunderthischapter.Hi,tory:19SIc.20;1991a.39;1993a.16;a.2"1.2013-14WisconsinStatlltesupdatedthrough2015Wis.Act126,exceptAct118,andallSupremeCourtOrdersenteredbeforeDecember28,2015.Publishedandcertifiedunders.35.18.ChangeseffectiveafterJanuary1,2lJ16aredesignatedbyNOTES.(Published1-1-16)Attachment

2 1981 Assembly

Bill66 Excerpts:

Cover

Page, 318, 319,

532 Bureau

of Aeronautics,

4802 Sheboygan

Ave.,

Room

701, Madison,

WI 537051981AssemblyBi1166Underscored,stricken,andvetoedtextmaynotbesearchable.IfyoudonotseetextoftheAct,SCROLLDOWN.Datepublished:July30,1981SECTIONNOTVETOEDPUBLISHED:October16,1981CHAPTER201Lawsof198i(VetoedinPart)ANACTtoamendandrevisechapter20ofthestatutes,andtomakediverseotherchangesinthestatutes,relatingtostatefmancesandappropriations,constitutingthe·executivebudgetbillofthe1981legislature,andmakingappropriations.·The·peop/eofthestateofWisconsin,representedinsenateandassembly,doenactasfollows:SECTIONlb.5.35(2)ofthestatutesisamendedtoread:5.35(2)VOTINGBOOTHS.Thereshallbeonevotingboothforevery200electorswhovotedatthelastgeneralelection.TheboothsshallheeeSBtAletedatleast24iaeheseaaside,havea·shelfsurfaceonwhichtowriteeaorworkandbesufficientlyenclosedtoassureprivacyfortheelectorandanyonelawfullyassistingtheelectorwhilemarking,punchingorlabelingtheelector'sballot.SECTIONlc.5.58(3)ofthe.statutesisamendedtoread:5.58(3)NAMESONSP.RINGBALLOT.Only2candidatesforstatesuperintendent,foranyjudicialoffice,foranyelectedseatonametropolitanseweragecommission,.aadincountiesover500,000populationonly2candidatesformemberoftheboardofsupervisorswithineachdistrict,in1stclasscitiesonly2candidatesforanyat-largeseatandanycombinedaldermanicdistrictseatasaretobeelectedtotheboardofschooldirectors,-aa4iBeeuatiese·;er500,000pepuletiea&Bly2eeadidetesferememeereftheeeuatyeeudefsupervisorsinschooldistrictselectingschoolboardmemberstonumberedseats,orpursuanttoanapportionmentplanordistrictrepresentationplan,only2schoolboardcandidatesforeachnumberedseatorwithineachdistrict,andtwiceasmanycandidatesasaretobeelectedmembersoftheheareefedueatieaotherschoolboardsorotherelectiveofficersreceivingthehighestnumberofvotesattheprimaryshallbenomineesfortheofficeatthespringelection.Onlytheirnamesshallappearontheofficialspringballot.SECTION2c.11.25(3)ofthestatutes-isamendedtoread:11.25(3)NomoneyssolicitedforpoliticalpurposesandreportedunderthischaptermaybeinvestedforthepurposeofproducingincomeunlesstheinvestmentisindirectobligationsoftheUnitedStatesandofagenciesandcorporationswhollyownedbytheUnitedStates,commercialpapermaturingwithinoneyearfromthedateofinvestment.preferredsharesofacorporationaninterest-bearingaccountatanyfmancialinstitutionasdefmedins.705.01(3)orsecuritiesofaninvestmentcompanyregisteredundertf1.efederalinvestmentcompanyactof1940(1SUSC80a)andregisteredforpublicofferandsaleinthisstateofthetypecommonlyreferredtoasa"moneymarketfund''.SECTION2e.13.09(2)ofthestatutesisrepealed.SECTION2m.13.09(4)ofthestatutesiscreatedtoread:

# Underscored

, stricken,

and

ve oed

text

may

not

be searchable

. 1 .. you



# c:to

· not

see

text

.. of'the

Act, SCROLL

DOWN

. 

# CHAPTER20

318 78.43 Special

fuel defmed.

"Special

fuel

" mean

s ae" ieGiv"es

all combustible

gases

and liquids

suitabl

e for

the generation

of power

for propulsion

of motor vehicles,

except

tha

t it does

not include

motor

fuel

as defined

in

s

. 78.04

or general aviation

fuel

as defined

in

s. 

# 18.55

(3). 

# SECTION

1133g.

78.49

(I)

of the statutes

is renumbered

78.49

( 1)



# (a)

and amended

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 la

t er 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

i t. 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 thedepartment

may reasonably

require

for

the proper administration

and enforcement

of the

special

fuel

tax.

The department

shall

give

due consideration

to the varying

types

ofoperations

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

qu

ar ter.

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

ta nks

of motor

. vehicles

shall

be multiplied by

the amount provided

in

s. 78.40

( 1) and

t he 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 PRO VISIO

N

S COMMON

TO MOTOR

F UEL

**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

TAXUnderscored,stricken,andvetoedtextmaynotbesearchable.··-···········IfyoudonotseetextoftheAct,DOWN.319CHAPTER2078.55Definitions.Inthischapter:{1)"Aircarriercompany"hasthemeaningprescribedins.76.02(Sa).(2)"Aircraft''meansanycontrivance,exceptthoseownedbyanaircarriercompany,invented,usedordesignedfornavigationorflightintheair.(3)"Generalaviationfuel"meansproductsplacedinthefuelsupplytankofaircraft,commonlyorcommerciallyknownasaviationgasoUneandjetturbinefuelandothercombustiblegasesandliquidssuitableforthegenerationofpowerforpropulsionofaircraft.(4)"Generalaviationfueldealer"meansanyperson,includingtheSt4lteand anypoliticalsubdivisionofthestate,butnotincludingtheUnitedStatesoritsagencies,inthebusinessofhandlinggeneralaviationfuelwhoplacespartofthefuelintothefuelsupplytankofanaircraftnotthenownedbythatpersonorintothebulkstoragefacilitiesofageneralaviationfueluser.(5)"Generalaviationfueluser"means.theownerorotherperson,includingthestateandanypoliticalsubdivisionofthestate,butnotincludingtheUnitedStatesoritsagenciesoraircarriercompanies,whoisresponsiblefortheoperationofanaircraftatthetimegeneralaviationfuelisplacedinthefuelsupplytankoftheaircraftwhiletheaircraftiswithinthisstate.78.555Taximposed;rate;collected.Anexcisetax of6centspergallonisimposedonallgeneralaviationfuelsold,usedordistributedinthisstateexceptasotherwiseprovidedinthischapter.Thegeneralaviationfueltaxistobecomputedandpaidasprovidedinthischapter.Exceptasotherwiseprovidedinthischapter,thegeneralaviationfuellicensee,shallcollectfromthepurchaserandthepurchasershallpaytothelicenseethetaximposedbythissectiononeachsaleofgeneralaviationfuelbythelicenseeatthetimeof thesale,irrespectiveofwhetherthesaleisforcashoroncreditIneachsubsequentsaleordistributionofgeneralaviationfuelonwhichthetaxhasbeencollectedasprovidedinthissubsection,thetaxcollectedshallbeaddedtothesellingpricesothatthetaxispaidultimatelybytheuserofthegeneralaviationfuel78.56Generalariationfuellic:eose.Nopersonmayactasageneralaviationfueldealerinthisstateunlessthepersonistheholderofavalidgeneralaviationfuellicenseissuedtothepersonbythedepartment78.57Application;form;inYestigation;bond;issue.(1)FoRM.Applicationforageneralaviationfuellicenseshallbemadeonaformpreparedandfurnishedbythedepartment.Itshallbesubscribedbytheapplicantandshallcontainsuchinformationasthedepartmentmayreasonablyrequireforadministrationofthischapter.(2)INVESTIGATION.Thedepartmentshallinvestigateeachapplicant,.Nolicensemaybeissuedifthedepartmentdeterminesthat:(a)Theapplicationwasnotfiledingoodfaith;(b)Theapplicantisnottherealpartyininterestandthelicenseoftherealpartyininteresthasbeenrevokedforcause;or(c)Otherreasonablecausefornonissuanceexists.(3)HEARING.Beforerefusingtoissuealicense,thedepartmentshallgranttheapplicantahearingofwhichheorsheshallbegivenatleast.5days'advancewrittennotice.(4)IssuE.Iftheapplicationandbondareapproved,thedepartmentshallissuealicenseinasmanycopiesasthelicenseehasplacesofbusinessforwhichageneralaviationfuellicenseisrequired.(5)TERMOFLICENSE.Ageneralaviationfuellicenseisvaliduntilsuspended,revokedforcauseorcanceled.(6)TRANSFERFORBIDDEN.Ageneralaviationfuellicenseisnottransferabletoanotherpersonortoanotherplaceofbusiness.·Underscored,stricken,andvetoedtextmaynotbesearchable.IfyoudonotseetextoftheSCROLLDOWN.CHAPTER20532(c)Commoncarrierpermits.Thetreatmentofsections194.04(4)(a)to(c),(em)and(cr)and341.41(1)and(fa)ofthestatutesbythisacttakeseffectonJanuary1,1982.(e)Registrationfees.Thetreatmentofsection341.30(3)ofthestatutesbythisacttakeseffecton_September1,1981,orthefirstdayofthe3rdmonthcommencingafterpublication,whicheverislater.(g)Feesforoversizeandoverweightvehiclepermits.Thetreatmentofsections348.25(8)and348.27(2)and(4)ofthestatutesbythisacttakeseffectonSeptemberl,1981.(h)Finesandforfeituresunderchapter348,transfertotransportationfund.Thetreatmentofsections25.40(1)(ig)and59.20(8)and(8m)ofthestatutesbythisacttakeseffectonJanuary1982.(i)Aircraftregistration.Thetreatmentofsections114.002(2)to(20)and114.20ofthestatutesbythisactandSECTIONS2201(51)(a)and2202(51)(a)ofthisacttakeeffectonNovemberl,1981.(j)Automobileregistrationfee.Thetreatmentofsection341.25(1)(a)ofthestatutesbythisacttakeseffectonSeptemberI,1981.(k)Feesforcounterservices.Thetreatmentofsection341.255ofthestatutesbythisacttakeseffectonSeptember1,1981.·(L)Motortruckregistrationfee.Thetreatmentofsecti<;m341.25(2)ofthestatutesbythisacttakeseffectonJanuary1,1982.(m)Operatingamotorvehicleundertheinfluenceofintoxicantorcontrolledsubstance.Thetreatmentofsections20.285(1)(ia),20.395(5)(ch),20.435(2)(hx)to(hz),46.03(18)(0(bySECTION736a),59.20(5) (b),59.395(5),66.12(1)(b)and(c),346.655,973.05and973.07ofthestatutesbythisacttakeseffectonthefirstdayofthe6thmonthfollowingitspublication.(n)Operatingamotorvehicleundertheinfluenceofintoxicantorcontrolledsub-.stance.Thetreatmentofsections51.42(5)(b)(bySECTION925a),343.19(l),(6)and(6m),343.16(2)(a),343.30(lq)(bySEcriON1568a),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)(bySECTION1568q)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),349.060),885.235'(1),(2a),(3)and(4),940.09,940.25and967.055ofthestatutes,thecreationofsection343.10(6)(a)and(b)ofthestatutesandSECTIONS2020(14),2051(13)to(16),2053(6)and2201(20)(t)[(f)]ofthisactbythisacttakeseffectonthefirstdayofthe1Othmonthfollowingpublication.(o)Mopeddefinition.Thetreatmentofsections218.40(2)and340.01(29m),(30)and{33)ofthestatutes,thecreationofsection340.01(29m)(b)ofthestatutesandSECTION2051(19)ofthisactbythisacttakeeffectontheftrstdayofthe2ndmonthfollowingpublication.(p)Generalaviationfueltax.Thetreatmentofsections25.40(1)(b),77.54(11),78.04(1),78.13(2), 78.43,78.50(2),78.5$to78.62,78.65(1)and(2),78.66(title),(1)and(2),78.68(1),(2),(4)(intro.)and_(5),78.70(1)(intro.),(2)and(4),Vtoed78.71,78.73(1)(e),78.77,78.78(1),78.80and78.84andchapter78(title)andsubinePartchapterIIIofchapter78ofthestatutesthisacttakeseffectonJanuaryl,1982.(53)UNIVERSITYOFWISCONSINSYSTEM.(a)WHAandWHA-TV.Thetreatmentofsection36.25(5)ofthestatutesbythisacttakeseffectJuly1,1982.