AB742, s. 41 9Section 41. 168.12 (1) of the statutes is renumbered 78.91 (1) and amended
10to read:
AB742,16,1811 78.91 (1) Except as provided in subs. (1g) (2) and (1r) (3), there is imposed a
12petroleum fuel product inspection fee at the rate of 2 cents per gallon on all petroleum
13fuel products that are received by a supplier for sale in this state or for sale for export
14to this state. The department of revenue shall determine when a petroleum fuel
15product is received under this subsection in the same manner that it determines
16under s. 78.07 when motor vehicle fuel is received. The fee shall be paid under s.
17168.125 78.92 and shall be based on the number of gallons reported under s. 168.125
1878.92.
AB742, s. 42 19Section 42. 168.12 (1g) of the statutes is renumbered 78.91 (2) and amended
20to read:
AB742,16,2421 78.91 (2) The fee under sub. (1) is not imposed on petroleum fuel products that
22are shipped from storage at a refinery, marine terminal, pipeline terminal, pipeline
23tank farm, or place of manufacture to a person for storage at another refinery, marine
24terminal, pipeline terminal, pipeline tank farm, or place of manufacture.
AB742, s. 43
1Section 43. 168.12 (1r) of the statutes is renumbered 78.91 (3) and amended
2to read:
AB742,17,43 78.91 (3) The fee under sub. (1) is not imposed on petroleum fuel products
4exported from this state by a person who is licensed under sub. (7) (6) or s. 78.09.
AB742, s. 44 5Section 44. 168.12 (5) of the statutes is renumbered 78.91 (4) and amended
6to read:
AB742,17,107 78.91 (4) No fee may be charged on a commingled or blended petroleum fuel
8product when such commingling or blending is approved by the inspector
9department of commerce as a satisfactory means of disposing of contaminated or
10substandard products.
AB742, s. 45 11Section 45. 168.12 (6) (a) of the statutes is renumbered 78.91 (5) (a).
AB742, s. 46 12Section 46. 168.12 (6) (b) of the statutes is renumbered 78.91 (5) (b) and
13amended to read:
AB742,17,1714 78.91 (5) (b) To receive an allowance, an eligible purchaser under par. (a) shall
15complete a claim upon a form that the department of revenue prescribes and
16furnishes and file the claim with the department of revenue not later than 12 months
17after the date of purchase of the general aviation fuel.
AB742, s. 47 18Section 47. 168.12 (6) (c) of the statutes is renumbered 78.91 (5) (c) and
19amended to read:
AB742,18,420 78.91 (5) (c) The department of revenue shall investigate the correctness and
21veracity of the representations in the claim and may require a claimant to submit
22records to substantiate the claim. The department of revenue shall either allow or
23deny a claim under this subsection not later than 60 days after the filing of the claim.
24If the department of revenue allows the claim, it shall pay the claimant the amount
25allowed from the moneys appropriated under s. 20.855 (4) (r). If the department of

1revenue does not pay the allowance by the 90th day after the date on which the
2purchaser files the claim, the department of revenue shall also pay interest on the
3unpaid claim beginning on that day, at the rate of 9% per year, from the moneys
4appropriated under s. 20.855 (4) (r).
AB742, s. 48 5Section 48. 168.12 (6) (d) of the statutes is renumbered 78.91 (5) (d) and
6amended to read:
AB742,18,97 78.91 (5) (d) If a purchaser negligently files a claim under this subsection that
8is inaccurate in whole or in part, the department of revenue shall do one of the
9following
:
AB742,18,1110 1. If the department of revenue has not paid the claim but has allowed a portion
11of the claim, reduce the allowance by 25%.
AB742,18,1712 2. If the department of revenue has paid the claim, require the purchaser to
13refund to the department of revenue that portion of the amount paid under par. (c)
14to which the purchaser is not entitled and impose a penalty on the purchaser equal
15to 25% of the allowance, plus interest on the sum of the unpaid penalty and the
16amount required to be refunded, accruing from the date that the penalty is imposed,
17at the rate of 12% per year.
AB742, s. 49 18Section 49. 168.12 (6) (e) of the statutes is renumbered 78.91 (5) (e) and
19amended to read:
AB742,18,2120 78.91 (5) (e) If a purchaser files a fraudulent claim under this subsection, the
21department of revenue shall do one of the following:
AB742,18,2522 1. If the claim has not been paid and the department of revenue allows no
23portion of the claim, impose a penalty on the purchaser equal to 50% of the amount
24claimed by the purchaser, plus interest on the unpaid penalty, accruing from the date
25that the penalty is imposed, at the rate of 12% per year.
AB742,19,2
12. If the claim has not been paid and the department of revenue allows a portion
2of the claim, reduce the allowance by 50%.
AB742,19,83 3. If the claim has been paid, require the purchaser to refund to the department
4of revenue that portion of the amount paid under par. (c) that the department of
5revenue
determines was fraudulently obtained and impose a penalty on the
6purchaser equal to 50% of the amount claimed by the purchaser, plus interest on the
7sum of the unpaid penalty and the amount required to be refunded, accruing from
8the date that the penalty is imposed, at the rate of 12% per year.
AB742, s. 50 9Section 50. 168.12 (6) (f) of the statutes is renumbered 78.91 (5) (f).
AB742, s. 51 10Section 51. 168.12 (6) (g) of the statutes is renumbered 78.91 (5) (g).
AB742, s. 52 11Section 52. 168.12 (6) (h) of the statutes is renumbered 78.91 (5) (h) and
12amended to read:
AB742,19,1713 78.91 (5) (h) With respect to imposing a penalty and requiring a refund under
14par. (d), the department of revenue shall give notice to the purchaser within 4 years
15after the date that the claim was filed. The department of revenue may impose a
16penalty and require a refund under par. (e) when the department of revenue
17discovers the fraud committed.
AB742, s. 53 18Section 53. 168.12 (7) of the statutes is renumbered 78.91 (6) and amended
19to read:
AB742,20,220 78.91 (6) No person may ship petroleum fuel products into this state unless
21that person has a valid certificate under s. 73.03 (50) and either has a license under
22s. 78.09 or obtains a petroleum fuel products shipper license from the department of
23revenue by filing with that the department an application prescribed and furnished
24by that the department and verified by the owner of the business if the owner is an
25individual, by a member if the owner is an unincorporated association, by a partner

1if the owner is a partnership, or by the president and secretary if the owner is a
2corporation.
AB742, s. 54 3Section 54. 168.12 (8) (a) of the statutes is renumbered 78.91 (7) (a) and
4amended to read:
AB742,20,165 78.91 (7) (a) To protect the revenues of this state, the department of revenue
6may require any person who is liable to that the department for the fee under sub.
7(1) to place with it security in the amount that that the department determines. The
8department of revenue may increase or decrease the amount of the security, but that
9amount may not exceed 3 times the person's average monthly liability for the fee
10under sub. (1) as estimated by that the department. If any person fails to provide that
11security, the department of revenue may refuse to issue a license under sub. (7) (6)
12or s. 78.09 or may revoke the person's license under sub. (7) (6) or s. 78.09. If any
13taxpayer is delinquent in the payment of the fee under sub. (1), the department of
14revenue
may, upon 10 days' notice, recover the fee, interest, penalties, costs, and
15disbursements from the person's security. The department of revenue may not pay
16interest on any security deposit.
AB742, s. 55 17Section 55. 168.12 (8) (b) of the statutes is renumbered 78.91 (7) (b) and
18amended to read:
AB742,20,2119 78.91 (7) (b) The security required under par. (a) may be a surety bond
20furnished to the department of revenue and payable to this state. The department
21of revenue shall prescribe the form and contents of the bond.
AB742, s. 56 22Section 56. 168.12 (8) (c) of the statutes is renumbered 78.91 (7) (c) and
23amended to read:
AB742,21,824 78.91 (7) (c) The surety of a bond under par. (b) may conditionally cancel the
25bond by filing written notice with the person who is liable for the fee under sub. (1)

1and with the department of revenue. A surety who files that notice is not discharged
2from any liability that has accrued or from any liability that accrues within 60 days
3after the filing. If the person who is liable for the fee under sub. (1) does not, within
460 days after receiving the notice, file with the department of revenue a new bond
5that is satisfactory to that the department, that the department shall revoke the
6person's license under sub. (7) (6) or s. 78.09. If the person furnishes a new bond, the
7department of revenue shall cancel and surrender the old bond when it is satisfied
8that all liability under the old bond has been discharged.
AB742, s. 57 9Section 57. 168.12 (8) (d) of the statutes is renumbered 78.91 (7) (d) and
10amended to read:
AB742,21,1611 78.91 (7) (d) If the liability on the bond is discharged or reduced or if the
12department of revenue determines that the bond is insufficient, that the department
13shall require additional surety or new bonds. If any person who is liable for the fee
14under sub. (1) fails to file that additional bond within 5 days after the department
15of revenue provides written notice, that person's license under sub. (7) (6) or s. 78.09
16is revoked.
AB742, s. 58 17Section 58. 168.12 (8) (e) of the statutes is renumbered 78.91 (7) (e) and
18amended to read:
AB742,21,2119 78.91 (7) (e) Suspension, revocation, or cancellation of a license under sub. (7)
20(6) or s. 78.09, partial recovery on the bond or execution of a new bond does not affect
21the validity of a bond under this subsection.
AB742, s. 59 22Section 59. 168.12 (9) of the statutes is renumbered 78.91 (8) and amended
23to read:
AB742,21,2524 78.91 (8) Sections 78.65 to 78.74 and 78.79 to 78.81 as they apply to the taxes
25under ch. 78 this chapter apply to the fee under sub. (1).
AB742, s. 60
1Section 60. 168.125 of the statutes is renumbered 78.92 and amended to read:
AB742,22,6 278.92 Reports; payment. Persons who are liable for the fee under this
3chapter subchapter shall state the number of gallons of petroleum fuel products on
4which the fee is due and the amount of their liability for the fee in the reports under
5s. 78.12 (1) to (3). The requirements for payment of the motor vehicle fuel tax under
6s. 78.12 (5) apply to the fee under this chapter subchapter.
AB742, s. 61 7Section 61. 168.13 of the statutes is amended to read:
AB742,22,17 8168.13 Required records. Every person receiving petroleum fuel products
9in this state shall keep books and records of all petroleum fuel products so received,
10together with bills of lading, waybills, and other pertinent documents. Such books
11and records and other papers and documents shall, at all times during business
12hours of the day, be subject to inspection by the department and its inspectors, and
13are subject to inspection by the department of revenue in regard to the fee under s.
14168.12 (1)
an inspector. Such books, records and other papers and documents shall
15be preserved for not less than 4 years, unless the department, and the department
16of revenue under s. 78.93,
in writing, authorizes authorize their destruction or
17disposal at an earlier date.
AB742, s. 62 18Section 62. 168.14 (title) of the statutes is repealed and recreated to read:
AB742,22,19 19168.14 (title) Mislabeling.
AB742, s. 63 20Section 63. 168.14 (2) of the statutes is amended to read:
AB742,23,221 168.14 (2) No person may receive, unload, use, sell , or offer for sale in this state,
22any gasoline, gasoline-alcohol fuel blends, kerosene, fuel oils, diesel fuels or other
23petroleum distillates which
product that the person knows, or reasonably should
24know, is misidentified as to name or grade. Gasoline-ethanol blends that are
25identified in compliance with s. 168.11 when sold at retail are correctly identified as

1to name. Biodiesel blends that are identified in compliance with sub. (2m) (c) 4. when
2sold at retail are correctly identified as to name.
AB742, s. 64 3Section 64. 168.14 (2m) (b) 3. of the statutes is amended to read:
AB742,23,54 168.14 (2m) (b) 3. The fuel meets all of the applicable requirements of the
5American Society for Testing and Materials ASTM International.
AB742, s. 65 6Section 65. 168.14 (2m) (c) 3. of the statutes is amended to read:
AB742,23,87 168.14 (2m) (c) 3. The fuel meets all of the applicable requirements of the
8American Society for Testing and Materials ASTM International.
AB742, s. 66 9Section 66. 168.15 of the statutes is amended to read:
AB742,23,13 10168.15 Penalty. Every person who violates any provision of this chapter that
11is not related to the fee under s. 168.12 (1)
shall forfeit not less than $10 nor more
12than $100 for each violation. Each day a person fails to comply with any provision
13of this chapter is a separate violation.
AB742, s. 67 14Section 67. 168.16 (2) of the statutes is amended to read:
AB742,23,1715 168.16 (2) Any accident or explosion involving fuel products of petroleum which
16that comes to the knowledge of the department shall be investigated to determine
17whether or not there has been a violation of this chapter.
AB742, s. 68 18Section 68. 168.16 (3) of the statutes is amended to read:
AB742,23,2119 168.16 (3) The department may, upon request of state agencies or local
20authorities, assist in the investigation of hazardous situations involving suspected
21or known fuel products of petroleum.
AB742, s. 69 22Section 69. 168.17 of the statutes is amended to read:
AB742,24,2 23168.17 Attorney general and district attorney to prosecute. Upon
24request of the department, the attorney general or proper district attorney shall

1prosecute any action to enforce this chapter except the fee that is imposed under s.
2168.12 (1)
.
AB742, s. 70 3Section 70. 168.18 of the statutes is repealed.
AB742, s. 71 4Section 71. 227.01 (13) (zd) of the statutes is amended to read:
AB742,24,65 227.01 (13) (zd) Establishes procedures for oil fuel product inspection fee
6collection under s. 168.12 78.91.
AB742, s. 72 7Section 72. 341.45 (1g) (a) of the statutes is amended to read:
AB742,24,198 341.45 (1g) (a) Except as provided in subs. (3) and (4g), every person who
9purchases or obtains motor vehicle fuel or an alternate fuel outside of this state and
10operates any qualified motor vehicle into this state upon a highway and transports
11that fuel in an attached or unattached fuel supply tank for the sole purpose of
12operating the qualified motor vehicle shall pay the Wisconsin motor vehicle fuel or
13alternate fuels tax and the oil fuel product inspection fee under s. 168.12 78.91 on
14the gallons consumed by the qualified motor vehicle while operated on the highways
15of this state. The person shall pay the tax and fee by purchasing motor vehicle fuel
16or alternate fuels within this state in an amount that is equivalent to the gallonage
17consumed while operating the qualified motor vehicle on the highways of this state,
18or by remitting the tax and fee directly to the department or to another jurisdiction
19that is a party to the international fuel tax agreement.
AB742, s. 73 20Section 73. 341.45 (2) of the statutes is amended to read:
AB742,25,221 341.45 (2) Every person regularly or habitually operating qualified motor
22vehicles upon the highways of any other state and using in those qualified motor
23vehicles motor vehicle fuel or an alternate fuel purchased or obtained in this state
24shall be allowed a credit or refund equal to the oil fuel product inspection fee and the
25tax on the motor vehicle fuel or alternate fuel actually paid to the state in which it

1is used, but not to exceed the tax and fee imposed on motor vehicle fuel or alternate
2fuels by this state.
AB742, s. 74 3Section 74. 341.45 (4m) of the statutes is amended to read:
AB742,25,94 341.45 (4m) All oil fuel product inspection fees paid to the department of
5transportation under sub. (1g) (a) in excess of oil fuel product inspection fee credits
6or refunds under sub. (2) shall be deposited in the petroleum inspection fund. All oil
7fuel product inspection fees credited or refunded by the department of transportation
8under sub. (2) in excess of oil fuel product inspection fees paid to the department of
9transportation under sub. (1g) (a) shall be paid from the petroleum inspection fund.
AB742, s. 75 10Section 75. 341.45 (5) of the statutes is amended to read:
AB742,25,1711 341.45 (5) The department shall promulgate rules under ch. 227 necessary to
12administer this section. The rules shall include provisions relating to the issuance
13and use of the permits authorized under sub. (4g). The rules may include provisions
14relating to the payment of interest on late payments of motor vehicle fuel and
15alternate fuels taxes and oil fuel product inspection fees, and fees for the late
16payment or underpayment of motor vehicle fuel and alternate fuels taxes and oil fuel
17product
inspection fees.
AB742,25,1818 (End)
Loading...
Loading...