CHAPTER 78
MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES
SUBCHAPTER I
MOTOR VEHICLE FUEL TAX
78.005   Definitions.
78.01   Tax imposed; collected; exceptions.
78.015   Annual adjustment of tax rate.
78.017   Adjustment in 1997.
78.07   Motor vehicle fuel received.
78.09   Supplier and exporter licenses.
78.10   Licensing process.
78.11   Bond.
78.12   Reports to department; computation of tax.
78.13   Notice by licensee of discontinuance, sale or transfer of business; final report.
78.15   Theft of tax moneys.
78.155   Penalties for misuse of dyed diesel fuel.
78.19   Refund for fuel destroyed.
78.20   Refund to retailers.
78.21   Seizure and sale.
78.215   Separate fuel supply tanks required.
78.22   Motor vehicle fuel floor tax.
SUBCHAPTER II
ALTERNATE FUELS TAX
78.39   Definitions.
78.40   Tax imposed; collected; exceptions.
78.405   Annual adjustment of the tax rate.
78.407   Adjustment in 1997.
78.47   Alternate fuels license.
78.48   Application; form; investigation; bond; issue.
78.49   Reports to department; computation of tax.
78.50   Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
78.51   Theft of alternate fuels tax moneys.
78.52   Separate fuel supply tanks required.
78.53   Presumption.
SUBCHAPTER III
GENERAL AVIATION FUEL TAX
78.55   Definitions.
78.555   Tax imposed; rate; collected.
78.56   General aviation fuel license.
78.57   Application; form; investigation; bond; issue.
78.58   Reports to department; computation of tax.
78.59   Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.
78.60   Theft of general aviation fuel tax moneys.
78.61   Presumption.
78.62   Exemptions.
SUBCHAPTER IV
PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND
ALTERNATE FUEL TAX
78.64   Definitions.
78.65   Suspension and revocation of licenses.
78.66   Records to be kept by licensees.
78.67   Timely filing.
78.68   Returns; failure to pay; refunds.
78.69   Appeals.
78.70   Actions to collect tax and penalties.
78.71   Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
78.72   Preference given actions to enforce this chapter.
78.73   Criminal penalties.
78.74   Remedies and penalties are cumulative.
78.75   Refund; procedure; claim unassignable.
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2015-16 Wisconsin Statutes updated through 2017 Wis. Act 2 and all Supreme Court and Controlled Substances Board Orders effective on or before March 11, 2017. Published and certified under s. 35.18. Changes effective after March 11, 2017 are designated by NOTES. (Published 3-11-17)