reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.21 - Seizure and sale.

78.21
Seizure and sale.
(1)
The department may seize, the department of transportation may seize and the department of transportation may request any police officer to seize, any motor vehicle fuel and the vehicle or other means of transporting it if the person who possesses the motor vehicle fuel does any of the following:
(a)
Imports, sells, uses, delivers or stores in this state motor vehicle fuel if the tax on the motor vehicle fuel has not been paid, dye has been added to the motor vehicle fuel or liability for the tax has not been incurred by the holder of an unrevoked supplier license, unless a supplier possesses the motor vehicle fuel and the motor vehicle fuel is manufactured in this state or imported by pipeline or barge and stored in this state and unless an alcohol supplier possesses the motor vehicle fuel and has imported it by barge, railcar or transport truck into a terminal in this state or unless an agricultural user possesses the motor vehicle fuel and that motor vehicle fuel is dyed.
(b)
Exports motor vehicle fuel unless the person has an export license or a supplier's license or has paid the motor vehicle fuel tax of the destination state to the supplier and has a bill of lading that proves the export.
(c)
Operates or maintains a motor vehicle on any highway in this state with dyed fuel, unless the vehicle is a truck that is used principally for agricultural purposes and is marked with an agricultural use plate or tag or unless the motor vehicle is a truck that has received the fuel in a jurisdiction that permits the introduction of dyed fuel of that color and type into the motor vehicle fuel tank of highway vehicles.
(d)
Engages in a business for which a license is required under s. 78.09 and does not have that license.
(e)
Operates a transport truck to ship diesel fuel on the highways of the state, destined for delivery in this state, as shown on the shipping papers and does not have on board a shipping paper that sets out on its face a notation that the load is exempt if it is exempt or taxable if it is taxable.
(2)
The department of transportation may promulgate rules to interpret sub. (1).
History:  1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.22 - Motor vehicle fuel floor tax.

78.22
Motor vehicle fuel floor tax.
(1)
Floor tax imposed. On the date any motor vehicle fuel tax rate change becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who is in possession of any motor vehicle fuel held for sale or resale and on which the motor vehicle fuel tax already has been imposed. The person shall determine the volume of motor vehicle fuel and shall file by the 15th day of the month in which the new tax rate becomes effective a return, together with any tax due on it, determined in accordance with sub. (2).
(2)
Floor tax or refund computation. The amount of any motor vehicle fuel floor tax or refund shall be computed by multiplying the number of gallons of motor vehicle fuel held in inventory as determined under sub. (1) by the difference between the tax rate already paid and the new tax rate, and the resulting figure shall be expressed in dollars.
(3)
Administration. Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (4) to (7), 71.82 (2) (a) and (b), 71.83 (2) (b) 3., 71.88 (1) (a) and (2) (a), 71.89 to 71.91, 71.92, 73.01 and 73.015 apply to the administration of this section.
(4)
Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return that is mailed is filed in time if it is mailed in a properly addressed envelope with postage duly prepaid and the envelope is officially postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return 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. For purposes of this subsection, “mailed" includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code.
(5)
Delinquent interest. If the tax imposed in this section is not paid when due, interest at the rate of 1.5 percent per month accrues from the date the tax became due until paid.
(6)
Penalty. If any person liable for the tax files a false or fraudulent return, there shall be added to the tax an amount equal to the tax the person evaded or attempted to evade.
History:  1981 c. 20; 1987 a. 312 s. 17; 1993 a. 16; 1997 a. 27; 2005 a. 49.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.39 - Definitions.

78.39
Definitions.
In this subchapter:
(1)
“Alternate fuels" means all combustible gases and liquids suitable for generation of power for propulsion of motor vehicles, except that “alternate fuels" does not include motor vehicle fuel, as defined in s. 78.005 (13), or general aviation fuel, as defined in s. 78.55 (3).
(2)
“Alternate fuels dealer" means any person, including the state and any political subdivision of the state, but not including the United States or its agencies except to the extent now or hereafter permitted by the constitution and laws of the United States, in the business of handling alternate fuels who delivers any part of the alternate fuels into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by that person or to a retailer or user if the supplier reports and pays the tax under s. 78.40 (1).
(3)
“Alternate fuels 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 except to the extent now or hereafter permitted by the constitution and laws of the United States, responsible for the operation of a motor vehicle at the time an alternate fuel is placed in the fuel supply tank or tanks of the motor vehicle while the vehicle is within this state.
(4)
“Department" means the department of revenue.
(4m)
“File" means mail or deliver a document that the department 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.
(5)
“Motor vehicle" has the meaning given in s. 78.005 (12).
(5d)
“Pay" has the meaning given in s. 78.005 (13b).
(5f)
“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.
(5m)
“Sign" has the meaning given in s. 78.005 (13r).
(6)
“Supplier" has the meaning given in s. 78.005 (14).
(7)
“Use" means the receipt, delivery, or placing of alternate fuels into the fuel supply tank of a motor vehicle in this state, by an alternate fuels user and the delivery to a retailer or user if the supplier reports and pays the tax under s. 78.40 (1).
History:  1993 a. 16 ss. 1907, 1918, 1920; 1997 a. 27; 1999 a. 83; 2005 a. 49; 2015 a. 216.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.40 - Tax imposed; collected; exceptions.

78.40
Tax imposed; collected; exceptions.
(1)
Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, of a snowmobile, of a limited use off-highway motorcycle that is not registered for private use under s. 23.335 (3) (a), of an all-terrain vehicle or utility terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or of a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.
(2)
Exceptions. No tax is hereby imposed upon or with respect to the following:
(a)
Alternate fuels used by the United States or its agencies where such use is evidenced by an exemption certificate executed by an authorized representative of the U.S. government or agency thereof certifying that the fuel used is for the exclusive consumption by the U.S. government or its agencies.
(c)
Alternate fuels used by a common motor carrier as defined in ch. 194, if the carrier certifies to the department that the fuel is for use in the operation of a motor vehicle for the urban mass transportation of passengers as defined in s. 71.38.
History:  1979 c. 11, 221; 1981 c. 20; 1983 a. 27; 1985 a. 302; 1987 a. 27; 1987 a. 312 s. 17; 1991 a. 39; 1993 a. 16; 1995 a. 113; 1997 a. 27; 2011 a. 208; 2015 a. 170.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.405 - Annual adjustment of the tax rate.

78.405
Annual adjustment of the tax rate.
(1)
Before April 1, the department annually shall calculate the rate for the tax under s. 78.40 as follows:
(a)
Determine the standard number of British thermal units per gallon generated by gasoline.
(b)
Determine the standard number of British thermal units per gallon generated by each kind of alternate fuel that is sold in this state.
(c)
For each kind of alternate fuel sold in this state, divide the result under par. (b) by the result under par. (a).
(d)
For each kind of alternate fuel sold in this state, multiply the result under par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for the current year under s. 78.015.
(2)
The rates determined under sub. (1) are effective on the April 1 after they are calculated.
History:  1983 a. 27; 1991 a. 39; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.47 - Alternate fuels license.

78.47
Alternate fuels license.
No person may act as an alternate fuels dealer in this state unless the person holds a valid alternate fuels license issued by the department and a valid certificate under s. 73.03 (50). Except for alternate fuel which is delivered by an alternate fuels dealer into a fuel supply tank of any motor vehicle in this state, no person may use an alternate fuel in this state unless the person holds a valid alternate fuel license issued by the department or unless the alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1) to report and pay the tax on behalf of the user or retailer.
History:  1979 c. 11; 1985 a. 302; 1993 a. 16; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.49 - Reports to department; computation of tax.

78.49
Reports to department; computation of tax.
(1)
Reports of alternate fuels licensees.
(a)
For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last day of each month, file a monthly report for the next preceding month. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be signed by the licensee or the licensee's duly authorized agent.
(b)
The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed on or before the last 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).
(2)
Reports of others. Any person who is not an alternate fuels licensee and who uses any alternate fuel in this state upon which the tax under this subchapter has not been paid or the liability therefor has not been incurred by any alternate fuels licensee in this state shall file a report and pay the tax on such fuel and shall be subject to this subchapter in the same manner as are alternate fuels licensees.
(3)
Computation of tax. Each alternate fuels licensee at the time of making the monthly or quarterly report shall compute and pay to the department the full amount of the alternate fuels tax for the next preceding month or quarter. The amount of the tax shall be computed as follows: the number of gallons of alternate fuels delivered or placed by the licensee into the fuel supply tanks of motor vehicles or sold to a retailer if the supplier reports and pays the tax under s. 78.40 (1) shall be multiplied by the amount provided in s. 78.40 (1) and the resulting figure shall be the amount of the alternate fuels tax for the next preceding month or quarter.
History:  1973 c. 333; 1975 c. 180, 421; 1979 c. 221; 1981 c. 20; 1985 a. 302; 1993 a. 16; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.50 - Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.

78.50
Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
(1)
Notice required. Whenever any alternate fuels licensee ceases to perform any of the acts for which an alternate fuels license is required, the licensee shall notify the department in writing. That 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 alternate fuels 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. 78.49 and pay all alternate fuels taxes, interest and penalties due the state. Such payment shall be made to the department.
History:  1973 c. 333; 1975 c. 180, 421; 1981 c. 20; 1987 a. 399; 1991 a. 316; 1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.51 - Theft of alternate fuels tax moneys.

78.51
Theft of alternate fuels tax moneys.
All sums paid by a purchaser of an alternate fuel to an alternate fuels dealer as alternate fuels taxes which have not been paid to the state are public moneys, the property of the state of Wisconsin. Any alternate fuels dealer who fails or refuses to pay over to the state the tax on an alternate 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 that alternate fuels dealer has or claims to have any interest in such moneys so received by that dealer.
History:  1991 a. 316; 1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.53 - Presumption.

78.53
Presumption.
For the purpose of enforcing this subchapter, it shall be prima facie presumed that all alternate fuel received by an alternate fuels dealer or an alternate fuels user into storage and dispensing equipment designed to fuel motor vehicles is to be transferred or delivered by the dealer or user into the supply tanks of motor vehicles.
History:  1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.55 - Definitions.

78.55
Definitions.
In this chapter:
(1)
“Air carrier company" has the meaning given in s. 76.02 (1).
(2)
“Aircraft" means any contrivance, except those owned by an air carrier company, invented, used or designed for navigation or flight in the air.
(2g)
“Department" means the department of revenue.
(2r)
“File" means mail or deliver a document that the department 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 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.
(5m)
“Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
(5p)
“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.
(6)
“Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
History:  1981 c. 20; 1997 a. 27, 35; 2001 a. 16; 2015 a. 216; 2023 a. 12.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.555 - Tax imposed; rate; collected.

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.
History:  1981 c. 20.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.56 - General aviation fuel license.

78.56
General aviation fuel license.
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 and is the holder of a valid certificate under s. 73.03 (50).
History:  1981 c. 20; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.58 - Reports to department; computation of tax.

78.58
Reports to department; computation of tax.
(1)
Reports of general aviation fuel licensees.
(a)
For the purpose of determining 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 20th day of each month, file a monthly report for the next preceding month. The licensee or the licensee's duly authorized agent shall sign the report.
(b)
The department may allow a licensee whose tax liability is less than or equal to $500 per quarter to file on a quarterly basis. The licensee shall file the quarterly report for the next preceding quarter on or before the 20th day of each quarter.
(2)
Reports of others. Any person, not a general aviation fuel licensee, who places any general aviation fuel in the fuel supply tank of an aircraft in this state upon which the general aviation fuel tax has not been paid or the liability therefor has not been incurred by any general aviation fuel licensee in this state, shall file a report and make payment of the tax on the general aviation fuel and shall be subject to this chapter in the same manner as is provided for general aviation fuel licensees.
(3)
Computation of tax. Each general aviation fuel licensee at the time of making the monthly or quarterly report shall compute and pay the 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:  1981 c. 20; 1993 a. 16; 1997 a. 27, 41.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
NOTE:  Sub. (1) is repealed eff. 7-1-24 by 2023 Wis. Act 12.
(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.
NOTE:  Sub. (2d) is repealed eff. 7-1-24 by 2023 Wis. Act 12.
(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; 2023 a. 12.
2023 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, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05.
NOTE:  This section is shown as amended eff. 7-1-24 by 2023 Wis. Act 12. Prior to 7-1-24 it reads:
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; 2023 a. 12.
2023 Wisconsin Statutes & Annotations › Chapter 79 - State revenue sharing. › 79.02 - Shared revenue distributions.

79.02
Shared revenue distributions.
(1)
Except as provided in sub. (2) (b), the department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in November.
(2)
(a)
In this subsection, “estimated payments" means the amounts in the statement provided to the county or municipality under s. 79.015.
(b)
Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035, 79.036, 79.037, 79.038, 79.039, and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.
NOTE:  Par. (b) is shown as amended eff. 7-1-24 by 2023 Wis. Act 12. Prior to 7-1-24 it reads:
(b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.
(3)
Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county under sub. (2) (b).
NOTE:  Sub. (3) is shown as affected eff. 7-1-24 by 2023 Wis. Act 12. Prior to 7-1-24 it reads:
(e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under sub. (1) shall be reduced by an amount equal to the amount of supplements paid from the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).
History:  1983 a. 27; 1985 a. 29 ss. 1505p, 1505t, 3202 (46); 1985 a. 120; 1987 a. 27; 1989 a. 336; 1991 a. 307; 1993 a. 16; 1999 a. 150 s. 672; 2001 a. 109; 2003 a. 33, 170, 320; 2005 a. 254; 2009 a. 28; 2011 a. 32; 2021 a. 1; 2023 a. 12.