Amendment SA117-AB150

AB150-SA117,17,19 9. Page 491, line 8: delete lines 8 to 12 and substitute:

AB150-SA117,17,20 " Section 1066kb. 20.505 (1) (md) of the statutes is amended to read:

AB150-SA117,17,24 20.505 (1) (md) Oil overcharge restitution funds. All federal moneys received as oil overcharge funds, as defined in s. 14.065 (1), for expenditure under proposals approved by the joint committee on finance under s. 14.065 and for transfers under 1993 Wisconsin Act 16, section 9201 (1z).".

AB150-SA117,18,1 10. Page 504, line 15: after that line insert:

AB150-SA117,18,2 " Section 1115b. 20.566 (1) (u) of the statutes is amended to read:

AB150-SA117,18,6 20.566 (1) (u) (title) Motor fuel tax and oil company franchise fee administration. From the transportation fund, the amounts in the schedule to cover the costs, including data processing costs, incurred in administering the motor fuel tax law, except s. 341.45, and the oil company franchise fee law.".

AB150-SA117,18,7 11. Page 517, line 1: delete lines 1 to 14 and substitute:

AB150-SA117,18,8 " Section 1165avb. 20.866 (2) (uv) of the statutes is amended to read:

AB150-SA117,18,12 20.866 (2) (uv) Transportation, harbor improvements. From the capital improvement fund, a sum sufficient for the department of transportation to provide grants for harbor improvements. The state may contract public debt in an amount not to exceed $9,000,000 $12,000,000 for this purpose.

AB150-SA117, s. 1165axb Section 1165axb. 20.866 (2) (uw) of the statutes is amended to read:

AB150-SA117,18,21 20.866 (2) (uw) Transportation; rail acquisitions and improvements. From the capital improvement fund, a sum sufficient for the department of transportation to acquire railroad property under ss. 85.08 (2) (L) and 85.09; and to provide grants and loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d); and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for initial temporary funding of acquisitions, grants or loans authorized under 1993 Wisconsin Act 16, section 9154 (4n). The state may contract public debt in an amount not to exceed $10,000,000 $14,500,000 for these purposes.".

AB150-SA117,18,22 12. Page 557, line 15: after that line insert:

AB150-SA117,18,23 " Section 1401mb. 25.29 (1) (c) of the statutes is amended to read:

AB150-SA117,19,8 25.29 (1) (c) For fiscal year 1992-93, and for each fiscal year thereafter, an An amount equal to the estimated motorboat gas tax payment multiplied by 1.4. The estimated motorboat gas tax payment is calculated by multiplying the number of motorboats registered under s. 30.52 on January 1 of the previous fiscal year by 50 gallons and multiplying that product by the total of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that are imposed on April 1 of the previous fiscal year.

AB150-SA117, s. 1401md Section 1401md. 25.29 (1) (d) 1. of the statutes is amended to read:

AB150-SA117,19,15 25.29 (1) (d) 1. An amount calculated by multiplying the number of snowmobiles registered under s. 350.12 on the last day of February of the previous fiscal year by 50 gallons and multiplying that product by the total of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that are imposed on the last day of February of the previous fiscal year.

AB150-SA117, s. 1401mf Section 1401mf. 25.29 (1) (dm) of the statutes is amended to read:

AB150-SA117,20,2 25.29 (1) (dm) For fiscal year 1991-92 and for each fiscal year thereafter, an An amount equal to the estimated all-terrain vehicle gas tax payment. The estimated all-terrain vehicle gas tax payment is calculated by multiplying the sum of the number of all-terrain vehicles registered for public use under s. 23.33 (2) (c) and the number of reflectorized plates issued under s. 23.33 (2) (dm) on the last day of February of the previous fiscal year by 25 gallons and multiplying that product by the total of the excise tax imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated on a cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that are imposed on the last day of February of the previous fiscal year.".

AB150-SA117,20,3 13. Page 559, line 8: after that line insert:

AB150-SA117,20,4 " Section 407m. 25.40 (1) (a) 3. of the statutes is amended to read:

AB150-SA117,20,6 25.40 (1) (a) 3. Revenues collected under s. 341.25 or ch. 140 that are pledged to the fund created under s. 84.59 (2).".

AB150-SA117,20,7 14. Page 559, line 10: delete lines 10 to 12 and substitute:

AB150-SA117,20,8 " Section 1408rb. 25.40 (1) (a) 12. of the statutes is created to read:

AB150-SA117,20,10 25.40 (1) (a) 12. Fees collected under s. 341.45 (1g) (a) that are required under s. 341.45 (4m) to be deposited in the petroleum inspection fund.".

AB150-SA117,20,11 15. Page 559, line 19: delete lines 19 and 20 and substitute:

AB150-SA117,20,12 " Section 1412db. 25.40 (2) (b) 15g. of the statutes is created to read:

AB150-SA117,20,13 25.40 (2) (b) 15g. Section 20.445 (1) (uy).".

AB150-SA117,20,14 16. Page 575, line 12: delete lines 12 to 14.

AB150-SA117,20,15 17. Page 578, line 19: delete lines 19 to 21.

AB150-SA117,20,17 18. Page 582, line 19: delete the material beginning with that line and ending with page 587, line 25.

AB150-SA117,20,19 19. Page 603, line 16: delete the material beginning with that line and ending with page 604, line 5.

AB150-SA117,20,20 20. Page 609, line 13: delete lines 13 to 22.

AB150-SA117,20,21 21. Page 1113, line 13: delete lines 13 to 19 and substitute:

AB150-SA117,20,22 " Section 3362mb.. 70.337 (7) of the statutes is amended to read:

AB150-SA117,21,6 70.337 (7) This section does not apply to property that is exempt under s. 70.11 (13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a payment in lieu of taxes is made for that property, lake beds owned by the state, state forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as defined in s. 340.01 (22).".

AB150-SA117,21,7 22. Page 1130, line 1: delete lines 1 to 9.

AB150-SA117,21,8 23. Page 1179, line 15: after that line insert:

AB150-SA117,21,9 " Section 3433mb. 73.01 (4) (a) of the statutes is amended to read:

AB150-SA117,22,2 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015, the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and, subch. VII of ch. 77 and ch. 140. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the department's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department without the approval of the commission.".

AB150-SA117,22,3 24. Page 1181, line 15: delete lines 15 to 18 and substitute:

AB150-SA117,22,4 " Section 3437mb. 73.03 (29m) of the statutes is created to read:

AB150-SA117,22,7 73.03 (29m) To provide on an appropriate tax form, as determined by the secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".

AB150-SA117,22,9 25. Page 1201, line 8: delete the material beginning with that line and ending with page 1203, line 14, and substitute:

AB150-SA117,22,10 " Section 3496bb. 78.005 (13g) of the statutes is created to read:

AB150-SA117,22,13 78.005 (13g) "Recreational motorboat" means a motorboat used predominately for entertainment, amusement or recreation, whether or not it is used in a trade or business.

AB150-SA117, s. 3496gb Section 3496gb. 78.01 (2) (e) of the statutes is amended to read:

AB150-SA117,22,18 78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat or in mobile machinery and equipment and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB150-SA117, s. 3496jb Section 3496jb. 78.01 (2m) (f) of the statutes is amended to read:

AB150-SA117,22,23 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.".

AB150-SA117,23,2 26. Page 1204, line 7: delete the material beginning with that line and ending with page 1206, line 4, and substitute:

AB150-SA117,23,3 " Section 3500cdb. 78.12 (2) (intro.) of the statutes is amended to read:

AB150-SA117,23,8 78.12 (2) Reports of licensees. (intro.) Each licensee shall, not later than the last 20th day of each month, file with the department, or, if the department so requires, file electronically with any state agency that the department specifies, on forms prescribed and furnished by the department, a report that indicates for the month before the month during which the report is due the following:

AB150-SA117, s. 3500cmb Section 3500cmb. 78.12 (5) (a) of the statutes is amended to read:

AB150-SA117,24,2 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th 20th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to file with the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.

AB150-SA117,24,3 Section3500cpb. 78.40 (1) of the statutes is amended to read:

AB150-SA117,24,16 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.405 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 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.".

AB150-SA117,24,18 27. Page 1206, line 9: delete the material beginning with that line and ending with page 1207, line 3, and substitute:

AB150-SA117,24,19 " Section 3500egb. 78.49 (1) (a) of the statutes is amended to read:

AB150-SA117,25,8 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 20th 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 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.

AB150-SA117, s. 3500emb Section 3500emb. 78.49 (1) (b) of the statutes is amended to read:

AB150-SA117,25,14 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 on or before the last 20th 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).".

AB150-SA117,25,16 28. Page 1207, line 8: delete the material beginning with that line and ending with page 1208, line 3, and substitute:

AB150-SA117,25,17 " Section 3503gb. 78.75 (1m) (a) 2. of the statutes is amended to read:

AB150-SA117,25,23 78.75 (1m) (a) 2. 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 snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55 (2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may not be reimbursed or repaid the amount of tax paid.

AB150-SA117, s. 3503jb Section 3503jb. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB150-SA117,26,14 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) 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.".

AB150-SA117,26,16 29. Page 1215, line 10: delete the material beginning with that line and ending with page 1216, line 10, and substitute:

AB150-SA117,26,17 " Section 3516gb. 84.01 (30) of the statutes is created to read:

AB150-SA117,26,23 84.01 (30) Environmental clean-up activities. From the appropriation under s. 20.395 (3) (aq), the department may fund environmental clean-up activities on lands acquired by the department that are not eligible to receive funding for such activities as part of a highway improvement project. Nothing in this subsection relieves a person from any responsibility to reimburse the department for any costs incurred by the department under this subsection.

AB150-SA117, s. 3516mb Section 3516mb. 84.013 (2) (c) of the statutes is created to read:

AB150-SA117,27,3 84.013 (2) (c) The department shall give priority to the completion of the major highway project authorized in sub. (3) (vL) in programming the expenditure of funds for major highway projects.

AB150-SA117, s. 3516rb Section 3516rb. 84.013 (3) (kb) to (km) of the statutes are created to read:

AB150-SA117,27,7 84.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151 west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to Dodgeville project, in Lafayette and Iowa counties.

AB150-SA117,27,11 (kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the junction of STH 16 with the Rock River to the STH 16/67 interchange east of Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha counties.

AB150-SA117,27,15 (km) USH 53 extending approximately 7.5 miles between USH 53 south of the USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and Chippewa counties.

AB150-SA117, s. 3517cb Section 3517cb. 84.013 (3) (ye) of the statutes is amended to read:

AB150-SA117,27,18 84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago, Outagamie, Waupaca, Portage and Wood counties.".

AB150-SA117,27,19 30. Page 1219, line 7: delete lines 7 to 9 and substitute:

AB150-SA117,27,20 " Section 3519jcb. 84.076 (5) of the statutes is amended to read:

AB150-SA117,27,22 84.076 (5) Sunset. This section does not apply after June 30, 1995 September 30, 1997.".

AB150-SA117,27,23 31. Page 1222, line 1: delete lines 1 to 15 and substitute:

AB150-SA117,27,24 " Section 3523gb. 84.59 (6) of the statutes is amended to read:

AB150-SA117,28,8 84.59 (6) Revenue obligations may be contracted by the building commission when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Revenue obligations issued under this section shall not exceed $950,834,000 $1,089,701,500 in principal amount, excluding obligations issued to refund outstanding revenue obligations. Not more than $841,634,000 $1,046,821,300 of the $950,834,000 $1,089,701,500 may be used for transportation facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.".

AB150-SA117,28,10 32. Page 1222, line 22: delete the material beginning with that line and ending with page 1224, line 25, and substitute:

AB150-SA117,28,11 " Section 3524peb. 85.022 (1) (m) of the statutes is repealed.

AB150-SA117, s. 3524pgb Section 3524pgb. 85.022 (2) of the statutes is created to read:

AB150-SA117,28,16 85.022 (2) (a) The department shall allocate $250,000 in each fiscal year of the 1995-97 biennium from the appropriation under s. 20.395 (2) (hq) for a study of high-speed rail service in the southern transportation corridor between this state and the state of Minnesota.

AB150-SA117,28,18 (b) 1. Except as provided in subd. 2., funds may be expended under par. (a) only to match funds, at the ratio of one-to-one from the state of Minnesota for the study.

AB150-SA117,28,21 2. No funds may be expended under par. (a) unless the federal government contributes funds for a study under par. (a) in an amount equal to the total amount of funds from this state and the state of Minnesota for the study.