1997 Wisconsin Act 27

27,2421 Section 2421 . 78.20 (1m) of the statutes is amended to read:

78.20 (1m) Any person who operates a service station, store, garage or other place of business within this state for the retail sale of gasoline therefrom who has paid the tax required by this subchapter on the gasoline received into that person's storage at such place of business shall be reimbursed and repaid 0.5% of such tax to cover shrinkage and evaporation losses upon making and filing a claim with the department on forms prescribed and furnished by it.

27,2422 Section 2422. 78.20 (4) of the statutes is amended to read:

78.20 (4) On the filing of a claim under sub. (3), accompanied by the invoice or a list of purchases, the department shall determine the amount of refund due. The department may make such investigation of the correctness of the facts stated in such claim as it deems necessary. When the department has approved such claim it shall pay reimburse the claimant the reimbursement herein provided under this section out of the moneys collected under this chapter to be used for carrying out this section. No claim for refund shall be denied or the payment thereof withheld for failure of the invoice or list of purchases to show the amount of the Wisconsin motor vehicle fuel tax on the gasoline as a separate item if the amount of such tax is determinable from the information stated on the invoice or list of purchases.

27,2423 Section 2423 . 78.22 (1) of the statutes is amended to read:

78.22 (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 with the department 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).

27,2424 Section 2424 . 78.22 (3) (a) of the statutes is renumbered 78.22 (3).

27,2425 Section 2425 . 78.22 (3) (b) of the statutes is repealed.

27,2426 Section 2426 . 78.22 (4) of the statutes is amended to read:

78.22 (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 shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid and the envelope is officially postmarked 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.

27,2427 Section 2427 . 78.39 (4m) of the statutes is created to read:

78.39 (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.

27,2428 Section 2428 . 78.40 (1) of the statutes is amended to read:

78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 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, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or 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.

27,2428g Section 2428g. 78.405 of the statutes is repealed and recreated to read:

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.

27,2428m Section 2428m. 78.407 of the statutes is created to read:

78.407 Adjustment in 1997. On November 1, 1997, the rate of the tax imposed under s. 78.40 (1) is increased by one cent.

27,2428p Section 2428p. 78.47 of the statutes is amended to read:

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.

27,2428r Section 2428r. 78.48 (1) of the statutes is repealed and recreated to read:

78.48 (1) Application. Application for an alternate fuels license shall be made upon a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.

27,2428t Section 2428t. 78.48 (2) of the statutes is created to read:

78.48 (2) Investigation. The department shall investigate each applicant under sub. (1). No license may be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.

27,2428u Section 2428u. 78.48 (3) of the statutes is created to read:

78.48 (3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.

27,2428v Section 2428v. 78.48 (4) of the statutes is created to read:

78.48 (4) Issue. If the application and the bond under sub. (9), if that bond is required, are approved, the department shall issue a license in as many copies as the licensee has places of business for which an alternate fuels license is required.

27,2429 Section 2429 . 78.49 (1) (a) of the statutes is amended to read:

78.49 (1) (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 with the department on forms furnished and prescribed by it. 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 subscribed signed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.

27,2429g Section 2429g. 78.49 (1) (b) of the statutes is amended to read:

78.49 (1) (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 mailed 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).

27,2430 Section 2430 . 78.55 (2g) of the statutes is created to read:

78.55 (2g) “Department" means the department of revenue.

27,2431 Section 2431 . 78.55 (2r) of the statutes is created to read:

78.55 (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.

27,2431m Section 2431m. 78.55 (5m) of the statutes is created to read:

78.55 (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.

27,2432 Section 2432 . 78.55 (6) of the statutes is created to read:

78.55 (6) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

27,2432p Section 2432p. 78.56 of the statutes is amended to read:

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).

27,2432q Section 2432q. 78.57 (1) of the statutes is repealed and recreated to read:

78.57 (1) Application. Application for a general aviation fuel license shall be made on a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this chapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.

27,2432r Section 2432r. 78.57 (2) of the statutes is created to read:

78.57 (2) Investigation. The department shall investigate each applicant under sub. (1). No license may be issued if the department determines any of the following:

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

(b) That the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause.

(c) That the applicant does not hold a valid certificate under s. 73.03 (50).

(d) That other reasonable cause for nonissuance exists.

27,2432s Section 2432s. 78.57 (3) of the statutes is created to read:

78.57 (3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which he or she shall be given at least 5 days' advance written notice.

27,2432t Section 2432t. 78.57 (4) of the statutes is created to read:

78.57 (4) Issue. If the application and the bond under sub. (9), if that bond is required, are approved, the department shall issue a license in as many copies as the licensee has places of business for which a general aviation fuel license is required.

27,2433 Section 2433 . 78.58 (1) (a) of the statutes is amended to read:

78.58 (1) (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 with the department on forms furnished and prescribed by it. The report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of general aviation fuel tax due and shall be subscribed by the. The licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which general aviation fuel is delivered or placed by the licensee into a fuel supply tank of any aircraft, such information as the department may reasonably require for the proper administration and enforcement of the general aviation fuel tax. The department shall give due consideration to the varying types of operations and transactions in specifying the information required shall sign the report.

27,2433c Section 2433c. 78.58 (1) (b) of the statutes is amended to read:

78.58 (1) (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 mail file the quarterly report for the next preceding quarter to the department on or before the 20th day of each quarter.

27,2434b Section 2434b. 78.58 (3) of the statutes is repealed and recreated to read:

78.58 (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 0.065 and the resulting figure expressed in dollars.

27,2435 Section 2435 . 78.585 of the statutes is repealed.

27,2436 Section 2436 . 78.59 (2) of the statutes is amended to read:

78.59 (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. Such payment shall be to the public depository if one has been designated under s. 78.585, but otherwise to the department.

27,2437 Section 2437 . 78.66 (4) of the statutes is created to read:

78.66 (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.

27,2438m Section 2438m. 78.73 (1) (dm) of the statutes is amended to read:

78.73 (1) (dm) Presents an exemption certificate under s. 78.01 (2) (e) or 78.40 (2) (d), or obtains 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 fuel was purchased;

27,2439 Section 2439 . 78.75 (1m) (a) 1. of the statutes is amended to read:

78.75 (1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter, for the purpose of operating a taxicab for the transportation of passengers, for the purpose of operating a motorboat exempt from registration as a motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other than operating a motor vehicle upon the public highways, shall be reimbursed and repaid the amount of the tax paid upon making and filing a claim with the department if the claim is for the tax on 100 gallons or more.

27,2440 Section 2440 . 78.75 (1m) (a) 2m. of the statutes is amended to read:

78.75 (1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g).

27,2441 Section 2441 . 78.75 (1m) (a) 3. of the statutes is amended to read:

78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

27,2442 Section 2442 . 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

27,2443 Section 2443 . 78.75 (1m) (c) of the statutes is amended to read:

78.75 (1m) (c) The seller, upon request, shall furnish each purchaser with an invoice prepared at the time of delivery, and the purchaser shall send that invoice or a list of purchases to the department when making a claim for refund. The invoice shall contain the following information: date of sale; name and address of seller; name of purchaser, which name must be the name of the claimant; number of gallons purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor vehicle fuel or alternate fuels tax paid as a separate item. If the purchaser sends invoices to the department, the purchaser shall send a separate invoice for each sale and delivery, and the invoice shall be legibly written and shall comply with the foregoing requirements. If the purchaser sends a list of purchases to the department, the purchaser shall retain for 4 years the invoices that are evidence of those purchases and allow the department to inspect them. The claim shall state whether or not the applicant owns an automobile or truck or any other motor-driven machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the total number of gallons of motor vehicle fuel or alternate fuel purchased; the number of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is claimed; a detailed statement of the consumption of such motor vehicle fuel or alternate fuel on which a refund is claimed, describing the machinery, equipment or appliance in which consumed, giving the serial or manufacturer's number of the motor and the approximate number of gallons consumed in each; or if such fuel were not consumed in any such machinery, equipment or appliance, then a description of the purposes for which the fuel was consumed with the approximate number of gallons consumed for each purpose; a statement whether or not deduction has been made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or truck; and such other information as the department deems necessary.

27,2444 Section 2444 . 78.75 (1m) (e) of the statutes is amended to read:

78.75 (1m) (e) On the filing of a claim under par. (a), accompanied by the invoice or list of purchases, the department shall determine the amount of refund due. The department may make such investigation of the correctness of the facts stated in such claim as it deems necessary and may require a claimant to submit records to substantiate the claim. When the department has approved such claim, it shall pay reimburse the claimant the reimbursement herein provided out of the moneys collected under this chapter to be used for carrying out this section. No refund shall be claimed by or allowed to any person on account of any motor vehicle fuel or alternate fuel carried from this state in the ordinary fuel tank of a motor vehicle.

27,2444m Section 2444m. 78.77 (1) of the statutes is amended to read:

78.77 (1) No person may transport motor vehicle fuel, general aviation fuel or alternate fuels by truck, trailer, semitrailer or other vehicle on any highway in this state from a point without this state to a point within this state, from a point within this state to a point without this state or for hire, as defined in s. 194.01 (4), unless each that person has a valid certificate under s. 73.03 (50) and is registered with the department and unless the registration number furnished by the department for the vehicle preceded by the letters W.D.R. is prominently displayed on the vehicle by painting the registration number on each side and on the rear of the vehicle in characters not less than 5 inches in height with a stroke not less than three-fourths inch in width. The registration is valid until it is suspended, revoked for cause or canceled. A registration is not transferable to another person or place of business. Application for registration shall be upon forms prescribed by the department and shall furnish such information concerning the applicant as the department requires. The application shall show the name and address of the applicant, a description of the truck, trailer, semitrailer or other vehicle, the license number and the state in which issued, the name and address of the licensee, the capacity in gallons of the fuel tank or tanks, the serial number of the trailer, semitrailer or other vehicle, and the serial and motor number of any truck.

27,2445 Section 2445 . 78.78 (3) of the statutes is amended to read:

78.78 (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.

27,2446 Section 2446 . 79.03 (3) (b) 3. of the statutes is amended to read: