reglab/housing_qa huggingface dataset:
WI Stat § 78.59 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.59 - Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.

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 perform any of the acts for which a general aviation fuel license is required, the licensee shall notify the department in writing. The 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)  Final 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 in s. 78.58 and pay all general aviation fuel taxes and penalties due the state.History:  1981 c. 20; 1987 a. 399; 1993 a. 16; 1997 a. 27.
WI Stat § 78.60 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.60 - Theft of general aviation fuel tax moneys.

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 portion thereof belonging to the state is guilty of theft and shall be punished as provided by law for the crime of theft, irrespective of whether such general aviation fuel dealer has or claims to have any interest in such moneys so received.History:  1981 c. 20.
WI Stat § 78.61 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.61 - Presumption.

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.History:  1981 c. 20, 314.
WI Stat § 78.62 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.62 - Exemptions.

78.62  Exemptions. This subchapter does not apply to aviation fuel delivered to or used by the United States or its agencies or to an air carrier company.History:  1981 c. 20.
WI Stat § 78.64 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.64 - Definitions.

78.64  Definitions. In this subchapter: (1) “Alternate fuels" has the meaning given in s. 78.39 (1). (2) “Department" means the department of revenue. (3) “Motor vehicle fuel" has the meaning given in s. 78.005 (13). (4) “Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter. History:  1993 a. 16; 2015 a. 216.
WI Stat § 78.65 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.65 - Suspension and revocation of licenses.

78.65  Suspension and revocation of licenses. (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47 violates any provision of this chapter and the department deems good cause exists for suspension or revocation by reason of such violation, the department may suspend such person's license, or, after a hearing of the charges is held, it may revoke such license. The department may not suspend a license unless the department has notified the holder of the license of a hearing to be held on the charges, and the department may not revoke a license until after the department has notified the holder of the license of a hearing and has afforded the holder 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 the licensee at least 10 days prior to the hearing. At the time and place fixed in the notice, the department shall proceed to a hearing of the charges and shall afford the licensee an opportunity to present in person or by counsel statements, testimony, evidence, and argument pertinent to the 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 the 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:  1981 c. 20; 1987 a. 399; 1991 a. 316; 1993 a. 16; 2017 a. 324.
WI Stat § 78.66 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.66 - Records to be kept by licensees.

78.66  Records to be kept by licensees. (1) Every general aviation fuel licensee 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 licensee shall keep true and accurate records of all stocks of motor vehicle fuel, crude petroleum and general aviation fuel and each alternate fuel on hand. Every licensee shall take a physical inventory of those fuels on hand at each licensed location at the close of business on the last day of every month. (3) Every licensee shall retain the records of the 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 department, any licensee shall furnish a statement under oath reflecting the 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.History:  1981 c. 20; 1991 a. 39; 1993 a. 16; 1997 a. 27.
WI Stat § 78.67 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.67 - Timely filing.

78.67  Timely filing. When the final date provided in this chapter for the filing of any report or claim or for the remittance of any tax or penalty falls on a Saturday, Sunday or legal holiday, the next secular or business day shall be the final date. The provisions on timely filing under s. 71.80 (18) apply to the reports, claims and remittances under this chapter.History:  1985 a. 302; 1987 a. 312 s. 17; 1993 a. 16.
WI Stat § 78.69 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.69 - Appeals.

78.69  Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this chapter.History:  1977 c. 29 s. 1654 (1); 1977 c. 273; 1991 a. 39.
WI Stat § 78.71 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.71 - Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.

78.71  Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims. (1) If the property of any licensee is seized upon any mesne or final process of any court of this state, or when the business of any licensee is suspended by the action of creditors or put into the hands of any assignee, receiver or trustee, all motor vehicle fuel, general aviation fuel or alternate fuels tax moneys and penalties due the state from the licensee shall be considered preferred claims and the state shall be a preferred creditor and shall be paid in full. (2) If the property of any consumer of motor vehicle fuel, general aviation fuel or alternate fuel is seized upon any mesne or final process of any court of this state, or when the business of any consumer of motor vehicle fuel, general aviation fuel or alternate fuel is suspended by the action of creditors or put into the hands of any assignee, receiver or trustee, all amounts due any licensee for motor vehicle fuel, general aviation fuel or alternate fuels taxes paid to the state by the licensee on motor vehicle fuel, general aviation fuel or alternate fuel purchased from it by the consumer shall be considered preferred claims and the licensee shall be a preferred creditor to that extent and shall be paid in full for such taxes paid.History:  1981 c. 20; 1993 a. 16.
WI Stat § 78.72 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.72 - Preference given actions to enforce this chapter.

78.72  Preference given actions to enforce this chapter. All proceedings and hearings, civil or criminal, arising under this chapter shall be given preference.History:  1983 a. 219.
WI Stat § 78.73 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.73 - Criminal penalties.

78.73  Criminal penalties. (1) Acts forbidden. Any person who does any of the following may be fined not more than $500 or imprisoned not more than 6 months or both:(a) Displays, or causes or permits to be displayed, or has possession of, any license knowing the same to be fictitious, or to have been suspended, canceled, revoked or altered;(b) Lends to, or knowingly permits the use by, one not entitled thereto, any license issued to the person lending it or permitting it to be used;(c) Displays or represents as the person's own any license not issued to the person displaying the same;(d) Uses a false or fictitious name or gives a false or fictitious address in any application or form required by this chapter, or otherwise commits a fraud in any application, record, report or claim for refund;(dm) Presents an exemption certificate under s. 78.01 (2) (e) or obtains motor vehicle fuel tax-free under s. 78.01 (2) (f), and uses the fuel obtained tax-free on the basis of the certificate in a manner other than the manner for which the certificate was issued;(dr) Uses motor vehicle fuel purchased tax-free and obtained from the storage tank of a general aviation fuel dealer, as defined in s. 78.55 (4), in a motor vehicle for highway purposes;(e) Uses any false or fictitious name or address when purchasing or obtaining motor vehicle fuel or general aviation fuel or alternate fuels from any source for sale or consumption in this state; or(f) Violates a provision of this chapter, except as provided in pars. (a) to (e) and subs. (2) to (4). (2)  Selling without a license. Each day in which any person acts as a licensee without a license shall constitute a separate offense, and for each such offense may be fined not more than $5,000 or imprisoned in the county jail for not more than one year or both. (3)  Attempt to assign license. Any person who assigns or attempts to assign a license issued under this chapter, or who fails to display the license conspicuously at the person's place of business, shall be fined not more than $25 or imprisoned for not more than 10 days for each such offense. (4)  Failure to report or pay. Any person who fails or refuses to make a report or payment as provided in this chapter shall be fined not more than $5,000 or imprisoned in the county jail for not more than one year or both.History:  1981 c. 20; 1985 a. 153; 1987 a. 27; 1989 a. 31; 1991 a. 316; 1993 a. 16; 1997 a. 27, 237.
WI Stat § 78.74 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.74 - Remedies and penalties are cumulative.

78.74  Remedies and penalties are cumulative. All of the remedies, prosecutions and penalties under this chapter shall be cumulative; no action for recovery of one penalty shall be a bar to or affect the recovery of any other penalty or be a bar to any criminal prosecution.
WI Stat § 78.78 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.78 - Reports by transporters; exceptions.

78.78  Reports by transporters; exceptions. (1) Every agent or employee of every railroad company, pipeline company, motor truck or motor tank car company, water transportation company, and every other common carrier transporting motor vehicle fuel, general aviation fuel or alternate fuels, either in interstate or intrastate commerce, which originates at or is destined to a point in this state, and every person transporting motor vehicle fuel, general aviation fuel or alternate fuels interstate, which transportation originates at or is destined to a point in this state, who has the custody of books and records showing the transportation, shall report all the transportation to the department on forms prescribed and furnished by it. A supplier or terminal operator may rely on information about the destination of fuel provided under this subsection by an exporter. Only the exporter is liable for the tax due as a result of diverting the fuel from the represented destination state. (2) The reports under sub. (1) shall cover monthly periods, and shall be filed with the department on or before the 30th day after the close of the month covered by the report, and shall contain the following information: the name and address of the transporter, the month and year covered by the report, the date of unloading, the initials and number of the car if shipped by rail, the loading ticket or manifest number and the registration number required by s. 78.77 if shipped by truck transport, the name of the consignor, the point of origin, the name of the consignee, the name of the person to whom delivery has in fact been made if other than the original named consignee, the point of unloading, and the quantity of each shipment in gallons. (3) Any transporter who fails to file timely a report required under this section shall pay to the department a late filing fee of $10. A report that is mailed is timely if it is mailed in a properly addressed envelope with 1st class postage, if the envelope is postmarked on or before the due date and if the report is received by the department or at the destination that the department prescribes within 5 days after the due date. A report that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.History:  1981 c. 20; 1985 a. 187; 1993 a. 16, 437; 1997 a. 27.
WI Stat § 78.79 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.79 - Duty of department to enforce fuel tax provisions; promulgate rules.

78.79  Duty of department to enforce fuel tax provisions; promulgate rules. The department shall enforce this chapter and see that all violations thereof are promptly prosecuted, and that all moneys received by licensees and other persons and in their hands as trust funds and due the state are recovered and collected. The department may promulgate reasonable rules relating to the administration and enforcement of this chapter, and rules to govern its proceedings and to regulate the mode and manner of all investigations and hearings.History:  1987 a. 27; 1989 a. 31.
WI Stat § 78.81 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.81 - Attorney general and district attorney to prosecute; place of trial.

78.81  Attorney general and district attorney to prosecute; place of trial. (1) Upon request of the department, the attorney general or proper district attorney shall prosecute any action to enforce this chapter. (2) Any action brought under this chapter may be brought either in the circuit court for Dane County or in the proper court in the county wherein the defendant resides or has its principal place of business.
WI Stat § 78.82 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 78 - Motor vehicle and general aviation fuel taxes.|78.82 - Municipalities not to tax motor vehicle fuel or alternate fuels.

78.82  Municipalities not to tax motor vehicle fuel or alternate fuels. No county, city, village, town or other political subdivision shall levy or collect any excise, license, privilege or occupational tax upon motor vehicle fuel or alternate fuels or upon the buying, selling, handling or consuming of motor vehicle fuel or alternate fuels.History:  1993 a. 16.
WI Stat § 79.005 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.005 - Definitions.

79.005  Definitions. In this subchapter: (1b) “Alternative energy resource" means a renewable resource, as defined in s. 196.378 (1) (h); garbage, as defined in s. 289.01 (9); or nonvegetation-based industrial, commercial, or household waste. (1d) “Baseload electric generating facility" means an electric generating facility that has a capacity factor that is greater than 60 percent, as determined by the public service commission. (1f) “Capacity factor" means the anticipated actual annual output of an electric generating facility expressed as a percentage of the facility's potential output. For purposes of this subchapter, the public service commission may review the capacity factor of an electric generating facility at any time. (1g) “Cogeneration production plant" means an electric generating facility that produces electricity and another form of thermal energy, including heat or steam, that is used for industrial, commercial, heating, or cooling purposes. (1m) “Municipality" means any town, village or city in this state. If a municipality is located in more than one county, payments under this subchapter shall be computed using data for the municipality as a whole. (2) “Population" means the number of persons residing in each municipality and county of the state as last determined by the department of administration under s. 16.96. (2m) “Power generation unit" means a complete set of electric generating equipment, as defined in s. 196.52 (9) (a) 1., that, collectively, is sufficient to generate electric power. (3) “Production plant" does not include substations and general structures. (4) “Repowered" means any of the following:(a) Replacing the boiler on an existing fossil fuel steam unit with a combustion turbine and heat recovery steam generator and reusing the steam turbine and heat rejection system.(b) Adding a heat recovery steam generator to a simple cycle combustion turbine.(c) Demolishing or abandoning an existing power generation unit and replacing it with a new power generation unit at the same site.(d) Replacing steam generating equipment at a combustion-based renewable facility, as defined in s. 196.378 (1) (g), that is located in this state, to increase efficiency or capacity, if the facility remains a combustion-based renewable facility, as defined in s. 196.378 (1) (g), after replacing the equipment. History:  1971 c. 125, 215; 1975 c. 39; 1981 c. 20 s. 1169; 1989 a. 336; 2003 a. 31; 2005 a. 141.
WI Stat § 79.006 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.006 - New incorporations.

79.006  New incorporations. The information needed for the determinations under this chapter shall be calculated as follows: for those years for which the necessary data does not exist, the data for the new municipality and the municipality from which it was formed shall be combined and the sum shall be apportioned to each municipality in proportion to its respective full value in the first year of assessment of the new municipality; if the municipality is formed before April 1, the department of administration shall certify the population of the newly created municipality, and the corrected population of the municipality from which it was formed, and those figures shall be used for distributions under this chapter in the year after the incorporation.History:  1981 c. 20; 1995 a. 216.
WI Stat § 79.01 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.01 - Accounts established.

79.01  Accounts established. (1) There is established an account in the general fund entitled the “Expenditure Restraint Program Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000 in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter. (2d) There is established an account in the general fund entitled the “County and Municipal Aid Account." The total amount to be distributed in 2011 to counties and municipalities from the county and municipal aid account is $824,825,715 and the total amount to be distributed to counties and municipalities in 2012, and in each year thereafter, from the county and municipal aid account is $748,075,715.  (2m) There is established an account in the general fund entitled the “Public Utility Distribution Account," referred to in this chapter as the “public utility account." There shall be appropriated to the public utility account the sums specified in s. 79.04. History:  1971 c. 125; 1973 c. 90; 1973 c. 243 s. 82; 1973 c. 283, 336; 1975 c. 39; 1977 c. 29, 203; 1979 c. 221; 1989 a. 336; 1993 a. 16, 437; 1999 a. 9; 2001 a. 16, 109; 2003 a. 31; 2009 a. 28; 2011 a. 32.
WI Stat § 79.015 (2021)
2021 Wisconsin Statutes & Annotations|Chapter 79 - State revenue sharing.|79.015 - Statement of estimated payments.

79.015  Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.04, and 79.05. History:  1981 c. 20, 61, 93; 1983 a. 27 ss. 1294, 2202 (45); 1985 a. 29; 1987 a. 27; 1989 a. 336; 1993 a. 16; 2001 a. 109; 2003 a. 33; 2011 a. 32.