AB557,51,18
18(10) "Supplier" has the meaning given under s. 78.005 (14).
AB557,51,22
19140.02 Imposition. (1) Except as provided in sub. (2), there is imposed a fee
20at the rate of 3.5% of the average weighted retail price on all motor vehicle fuel
21received by a supplier for sale in this state, for sale for shipment to this state or for
22shipment to this state.
AB557,51,23
23(2) The fee imposed in sub. (1) does not apply to the following:
AB557,52,224
(a) Motor vehicle fuel that is shipped from storage at a refinery, marine
25terminal, pipeline terminal, pipeline tank farm or place of manufacture to a person
1for storage at another refinery, marine terminal, pipeline terminal, pipeline tank
2farm or place of manufacture.
AB557,52,43
(b) Motor vehicle fuel that is exported by a person who is licensed under s. 78.09
4or 140.03 (5).
AB557,52,55
(c) Diesel fuel that is dyed under s. 78.01 (2p).
AB557,52,14
6140.025 Refunds. Any person who is eligible for an exemption under s. 78.01,
7or a refund under s. 78.75, because the person uses motor vehicle fuel to operate a
8motor vehicle elsewhere than on the public highways and for the purpose of farming,
9as defined in section
464 (e)
1 of the internal revenue code, is eligible for a refund
10equal to the fee under this chapter payable by the supplier on the motor vehicle fuel
11that the person purchases at retail for those purposes. Section 78.75 (1m) (a) 3. and
12(b) to (f) and (2), as it applies to refunds under ch. 78, applies to refunds under this
13section. The penalties under s. 78.73 (1) (d), as they apply to claims for refund under
14s. 78.75, apply to claims for refunds under this section.
AB557,52,16
15140.03 Administration. (1) The department shall administer the fee under
16this chapter.
AB557,52,18
17(2) Sections 78.65 to 78.74 and 78.79 to 78.81 as they apply to the taxes under
18ch. 78 apply to the fee under this chapter.
AB557,52,21
19(3) Persons who are liable for the fee under this chapter shall state the number
20of gallons of motor vehicle fuel on which the fee is due and the amount of their liability
21for the fee in the reports under s. 78.12 (1) to (3).
AB557,52,23
22(4) The requirements for payment of the motor vehicle fuel tax under s. 78.12
23(5) apply to the fee under this chapter.
AB557,53,5
24(5) No person may ship petroleum products into this state unless that person
25either has a license under s. 78.09 or obtains an oil company franchise license from
1the department by filing with the department an application prescribed and
2furnished by the department and verified by the owner of the business if the owner
3is an individual, by a member if the owner is an unincorporated association, by a
4partner if the owner is a partnership or by the president and secretary if the owner
5is a corporation.
AB557,53,16
6(6) (a) To protect the revenues of this state, the department may require any
7person who is liable to the department for the fee under this chapter to place with
8it security in the amount that the department determines. The department may
9increase or decrease the amount of the security, but that amount may not exceed 3
10times the person's average monthly liability for the fee under this chapter as
11estimated by the department. If any person fails to provide that security, the
12department may refuse to issue a license under sub. (5) or s. 78.09 or may revoke the
13person's license under sub. (5) or s. 78.09. If any taxpayer is delinquent in the
14payment of the fee under this chapter, the department may, upon 10 days' notice,
15recover the fee, interest, penalties, costs and disbursements from the person's
16security. The department may not pay interest on any security deposit.
AB557,53,1917
(b) The security required under par. (a) may be a surety bond furnished to the
18department and payable to this state. The department shall prescribe the form and
19contents of the bond.
AB557,54,420
(c) The surety of a bond under par. (b) may conditionally cancel the bond by
21filing written notice with the person who is liable for the fee under this chapter and
22with the department. A surety who files that notice is not discharged from any
23liability that has accrued or from any liability that accrues within 60 days after the
24filing. If the person who is liable for the fee under this chapter does not, within 60
25days after receiving the notice, file with the department a new bond that is
1satisfactory to the department, the department shall revoke the person's license
2under sub. (5) or s. 78.09. If the person furnishes a new bond, the department shall
3cancel and surrender the old bond when it is satisfied that all liability under the old
4bond has been discharged.
AB557,54,95
(d) If the liability on the bond is discharged or reduced or if the department
6determines that the bond is insufficient, the department shall require additional
7surety or new bonds. If any person who is liable for the fee under this chapter fails
8to file that additional bond within 5 days after the department provides written
9notice, that person's license under sub. (5) or s. 78.09 is revoked.
AB557,54,12
10(7) On April 1, 1996, and each April 1 thereafter, the department shall calculate
11the oil company franchise fee on a cents-per-gallon basis. That calculation shall
12reflect any change in the rate for that fee that occurs on that date.
AB557, s. 108
13Section
108. 166.20 (7g) of the statutes is repealed.
AB557,54,2516
218.01
(2) (bd) 1g. The manufacturer, distributor or importer shall send a
17notice of discontinuation or cancellation by certified mail, and forward a copy of the
18notice to the department of transportation, not less than 20 days before the effective
19date of discontinuation or cancellation of the agreement, if the dealer or distributor
20fails to conduct its customary sales and service operations during its customary
21business hours for 7 consecutive business days unless the failure is caused by an act
22of God, by work stoppage or delays due to strikes or labor disputes or other reason
23beyond the dealer's or distributor's control or by an order of the department of
24transportation or the
office of the commissioner of transportation division of
25hearings and appeals.
AB557, s. 110
1Section
110. 218.01 (2) (bd) 1r. of the statutes is amended to read:
AB557,55,32
218.01
(2) (bd) 1r. The notice served upon a motor vehicle dealer under subds.
31. and 1g. is not effective unless it conspicuously displays the following statement:
AB557,55,44
NOTICE TO DEALER
AB557,55,145
YOU HAVE THE RIGHT TO: 1) MEDIATE IF YOU OPPOSE THE
6PROPOSED TERMINATION OR NONRENEWAL OF YOUR FRANCHISE AND 2)
7A HEARING BY THE
OFFICE OF THE COMMISSIONER OF TRANSPORTATION 8division of hearings and appeals IF MEDIATION DOES NOT RESOLVE
9THE DISPUTE. TO PRESERVE THESE RIGHTS, YOU MUST TAKE CERTAIN
10STEPS ON OR BEFORE THE DATE THAT THE PROPOSED TERMINATION OR
11NONRENEWAL TAKES EFFECT. FOR FURTHER INFORMATION, CONSULT
12YOUR ATTORNEY OR CALL THE DEALER SECTION, WISCONSIN
13DEPARTMENT OF TRANSPORTATION, AT .... (insert area code and telephone
14number).
AB557, s. 111
15Section
111. 218.01 (2c) (c) of the statutes is amended to read:
AB557,55,2316
218.01
(2c) (c) The ownership, operation or control of a dealership by a
17manufacturer, importer or distributor, or subsidiary thereof, which does not meet the
18conditions under par. (a) or (b), if the
office of the commissioner of transportation 19division of hearings and appeals determines, after a hearing on the matter at the
20request of any party, that there is no prospective independent dealer available to own
21and operate the dealership in a manner consistent with the public interest and that
22meets the reasonable standard and uniformly applied qualifications of the
23manufacturer, importer or distributor.
AB557, s. 112
24Section
112. 218.01 (3) (a) 24. of the statutes is amended to read:
AB557,56,7
1218.01
(3) (a) 24. Being a manufacturer, importer or distributor who fails to
2comply with the procedures in sub. (3x) regarding a dealer's request for approval of
3a change of ownership or executive management, transfer of its dealership assets to
4another person, adding another franchise at the same location as its existing
5franchise, or relocation of a franchise or who fails to comply with an order of the
office
6of the commissioner of transportation division of hearings and appeals issued under
7sub. (3x).
AB557,56,2510
218.01
(3x) (b) 2. An affected grantor who does not approve of the proposed
11action shall, within 30 days after receiving the dealer's written notice of the proposed
12action or within 30 days after receiving all the information specified in a written list
13served on the dealer under subd. 1., whichever is later, file with the department of
14transportation and serve upon the dealer a written statement of the reasons for its
15disapproval. The reasons given for the disapproval or any explanation of those
16reasons by the manufacturer, distributor or importer shall not subject the
17manufacturer, distributor or importer to any civil liability unless the reasons given
18or explanations made are malicious and published with the sole intent to cause harm
19to the dealer or a transferee of the dealer. Failure to file and serve a statement within
20the applicable period shall, notwithstanding the terms of any agreement, constitute
21approval of the proposed action by the grantor. If an affected grantor files a written
22statement within the applicable period, the dealer may not voluntarily undertake
23the proposed action unless it receives an order permitting it to do so from the
office
24of the commissioner of transportation division of hearings and appeals under par. (c)
252.
AB557,57,103
218.01
(3x) (b) 3. A dealer who is served with a written statement by an affected
4grantor under subd. 2. may file with the department of transportation and the
office
5of the commissioner of transportation division of hearings and appeals and serve
6upon the affected grantor a complaint for the determination of whether there is good
7cause for permitting the proposed action to be undertaken. The
office of the
8commissioner of transportation division of hearings and appeals shall promptly
9schedule a hearing and decide the matter. The proposed action may not be
10undertaken pending the determination of the matter.
AB557, s. 115
11Section
115. 218.01 (3x) (c) 1. (intro.) of the statutes is amended to read:
AB557,57,1412
218.01
(3x) (c) 1. (intro.) In determining if there is good cause for permitting
13a proposed action to be undertaken, the
office of the commissioner of transportation 14division of hearings and appeals may consider any relevant factor including:
AB557, s. 116
15Section
116. 218.01 (3x) (c) 2. of the statutes is amended to read:
AB557,57,2216
218.01
(3x) (c) 2. The decision of the
office of the commissioner of
17transportation division of hearings and appeals shall be in writing and shall contain
18findings of fact and a determination of whether there is good cause for permitting the
19proposed action to be undertaken. The decision shall include an order that the dealer
20be allowed or is not allowed to undertake the proposed action, as the case may be.
21The order may require fulfillment of appropriate conditions before and after the
22proposed action is undertaken.
AB557, s. 117
23Section
117. 218.01 (7m) (a) of the statutes is amended to read:
AB557,58,824
218.01
(7m) (a) A licensee may not file a complaint or petition with the
office
25of the commissioner of transportation division of hearings and appeals or bring an
1action under sub. (9) (a), based on an alleged violation of this section by any other
2licensee or pursuant to sub. (3) (f) or (fm), (3c) or (3x), unless the licensee serves a
3demand for mediation upon the other licensee before or contemporaneous with the
4filing of the complaint or petition or the bringing of the action. A demand for
5mediation shall be in writing and served upon the other licensee by certified mail at
6an address designated for that licensee in the licensor's records. The demand for
7mediation shall contain a brief statement of the dispute and the relief sought by the
8licensee filing the demand.
AB557, s. 118
9Section
118. 218.01 (7m) (c) of the statutes is amended to read:
AB557,58,2510
218.01
(7m) (c) The service of a demand for mediation under par. (a) shall stay
11the time for the filing of any complaint or petition with the
office of the commissioner
12of transportation division of hearings and appeals or for bringing an action under
13sub. (9) (a), based on an alleged violation of this section by the other licensee or
14pursuant to sub. (3) (f) or (fm), (3c) or (3x), until the representatives of both licensees
15have met with a mutually selected mediator for the purpose of attempting to resolve
16the dispute. If a complaint or petition is filed before the meeting, the
office of the
17commissioner of transportation division of hearings and appeals or the court shall
18enter an order suspending the proceeding or action until the meeting has occurred
19and may, upon the written stipulation of all parties to the proceeding or action that
20they wish to continue to mediate under this subsection, enter an order suspending
21the proceeding or action for as long a period as the
commissioner of transportation 22division of hearings and appeals or court considers to be appropriate. A suspension
23order issued under this paragraph may be revoked upon motion of any party or upon
24motion of the
office of the commissioner of transportation division of hearings and
25appeals or the court.
AB557, s. 119
1Section
119. 340.01 (7m) of the statutes is amended to read:
AB557,59,62
340.01
(7m) "Commercial driver license" means a license issued to a person by
3this state or another jurisdiction which is in accordance with the requirements of the
4federal commercial motor vehicle safety act of 1986,
49 USC 2701 to
2716 31301 to
531317, or by Canada or Mexico, and which authorizes the licensee to operate certain
6commercial motor vehicles.
AB557, s. 120
7Section
120. 340.01 (7r) of the statutes is amended to read:
AB557,59,128
340.01
(7r) "Commercial driver license information system" means the
9information system established pursuant to the federal commercial motor vehicle
10safety act of 1986,
49 USC 2701 to
2716 31301 to 31317, to serve as a clearinghouse
11for information related to the licensing and identification of commercial motor
12vehicle drivers.
AB557, s. 121
13Section
121. 341.08 (2) (am) of the statutes is created to read:
AB557,59,1514
341.08
(2) (am) If the applicant is a natural person registering a farm truck
15under s. 341.26 (3) (a) 1., the applicant's social security number.
AB557, s. 122
16Section
122. 341.08 (2) (cm) of the statutes is created to read:
AB557,59,2117
341.08
(2) (cm) If the applicant is registering a farm truck under s. 341.26 (3)
18(a) 1., certification that the applicant had at least $6,000 in gross farm profits, as
19defined in s. 71.58 (4), in at least one of the 2 previous taxable years, or that the
20applicant expects to have at least $6,000 in gross farm profits, as defined in s. 71.58
21(4), in the current taxable year.
AB557, s. 123
22Section
123. 341.08 (4) of the statutes is amended to read:
AB557,60,623
341.08
(4) Applications for renewal of registration shall contain the
24information required in sub. (2) for original applications or such parts thereof as the
25department deems necessary to assure the proper registration of the vehicle
, except
1that all applications for renewal of registration of farm trucks under s. 341.26 (3) (a)
21. shall contain the information specified in sub. (2) (am) and (cm). The department
3may require that applications for renewal of registration be accompanied by the
4certificate of title issued for the vehicle only when the true ownership or proper
5registration of the vehicle is in doubt and cannot be resolved from records maintained
6by the department.
AB557, s. 124
7Section
124. 341.08 (8) of the statutes is created to read:
AB557,60,118
341.08
(8) The department may not disclose a social security number obtained
9from an applicant under sub. (2) (am) to any person except to the department of
10revenue for the sole purpose of determining the applicant's eligibility to register the
11farm truck under s. 341.26 (3) (a) 1.
AB557, s. 125
12Section
125. 341.14 (6r) (b) 2. of the statutes is amended to read:
AB557,60,1513
341.14
(6r) (b) 2. An additional fee of
$10 $15 shall be charged for the issuance
14or reissuance of the plates for special groups specified under par. (f)
1. to 34., 48., 49.
15and 51.
AB557, s. 126
16Section
126. 341.14 (6r) (b) 3. of the statutes is repealed.
AB557, s. 127
17Section
127. 341.14 (6r) (b) 4. of the statutes is amended to read:
AB557,61,218
341.14
(6r) (b) 4. An additional fee of $20 that is in addition to the fee under
19subd. 2.
or 3. shall be charged for the issuance or renewal of a plate issued on an
20annual basis for a special group specified under par. (f) 35. to 47. An additional fee
21of $40 that is in addition to the fee under subd. 2.
or 3. shall be charged for the
22issuance or renewal of a plate issued on a biennial basis for a special group specified
23under par. (f) 35. to 47. if the plate is issued or renewed during the first year of the
24biennial registration period or $20 for the issuance or renewal if the plate is issued
25or renewed during the 2nd year of the biennial registration period. The fee under
1this subdivision is deductible as a charitable contribution for purposes of the taxes
2under ch. 71.
AB557, s. 128
3Section
128. 341.21 of the statutes is created to read:
AB557,61,9
4341.21 Registration and title transactions by dealers. The department
5may contract with a motor vehicle dealer for services relating to the processing or
6distribution of original or renewal registrations under this chapter or certificates of
7title under ch. 342. The department may not compensate a motor vehicle dealer for
8services provided under this section. A contract with a motor vehicle dealer shall
9contain the following provisions:
AB557,61,12
10(1) The amount of fees, if any, that the motor vehicle dealer may charge a person
11for services relating to the processing or distribution of an original or renewal
12registration or a certificate of title.
AB557,61,15
13(2) Within 7 business days after the completion of an application, the motor
14vehicle dealer shall process the application and submit any required fees and other
15documentation to the department.
AB557,61,17
16(3) The motor vehicle dealer shall retain all records related to an application
17for original or renewal registration or a certificate of title for at least 5 years.
AB557,61,19
18(4) The department or its representative may, without any prior notice, conduct
19random inspections and audits of the motor vehicle dealer.
AB557, s. 129
20Section
129. 341.26 (3) (a) 1. of the statutes is amended to read:
AB557,61,2321
341.26
(3) (a) 1. For each farm truck having a gross weight of 12,000 pounds
22or less, a biennial fee of $42.
Registration plates issued under this subdivision expire
23on the last day of February of even-numbered years.
AB557, s. 130
24Section
130. 341.297 (2) of the statutes is renumbered 341.297 (2) (a) and
25amended to read:
AB557,62,5
1341.297
(2) (a) A farm truck having a gross weight of 12,000 pounds or less, as
2specified in s. 341.26 (3) (a) 1.
The registration period for such a farm truck begins
3on March 1 of an even-numbered year and ends on the last day of February of the
4next even-numbered year All such farm trucks shall be registered by the department
5according to the monthly series of registration prescribed by par. (b).
AB557, s. 131
6Section
131. 341.297 (2) (b) of the statutes is created to read:
AB557,62,117
341.297
(2) (b) There are established 24 registration periods, each to be
8designated by a calendar month and to start on the first day of such month and end
9on the last day of the 24th month from the date of commencing. The department shall
10so administer the monthly series system of registration as to distribute the work of
11registering farm trucks as uniformly as practicable throughout the calendar year.
AB557, s. 132
12Section
132. 341.43 of the statutes is amended to read:
AB557,62,19
13341.43 Audits. The department may conduct such audits as it deems
14necessary to determine the adequacy of fees paid under the international
15registration plan or other proportional registration law or agreement and taxes
and
16fees paid under s. 341.45. Audits shall be conducted during normal business hours.
17Credits shall be given for overpayments and deficiencies shall be assessed, with
18interest. Actual and necessary expenses incurred by an auditor, plus wages, may be
19assessed against the person audited.
AB557, s. 133
20Section
133. 341.45 (title) of the statutes is amended to read:
AB557,62,22
21341.45 (title)
Importation in vehicle tanks regulated; taxes; fees;
22permits.
AB557, s. 134
23Section
134. 341.45 (1g) (a) of the statutes is amended to read:
AB557,63,1124
341.45
(1g) (a)
Every Except as provided in subs. (3) and (4g), every person who
25purchases or obtains motor vehicle fuel or an alternate fuel outside of this state and
1operates any qualified motor vehicle into this state upon a highway and transports
2that fuel in an attached or unattached fuel supply tank for the sole purpose of
3operating the qualified motor vehicle shall pay the Wisconsin motor vehicle fuel or
4alternate fuels tax
, the oil company franchise fee under ch. 140 and the oil inspection
5fee under s. 168.12 on the gallons consumed by the qualified motor vehicle while
6operated on the highways of this state. The person shall pay the tax
and fees by
7purchasing motor vehicle fuel or alternate fuels within this state in an amount that
8is equivalent to the gallonage consumed while operating the qualified motor vehicle
9on the highways of this state, or by remitting the tax
and fees directly to the
10department or to another jurisdiction that is a party to the international fuel tax
11agreement.
AB557, s. 135
12Section
135. 341.45 (1g) (b) of the statutes is amended to read:
AB557,63,1513
341.45
(1g) (b) The department may require any person required to pay under
14par. (a) to report on forms prescribed by it, to display evidence of compliance with par.
15(a) and to pay taxes
and fees in the manner specified by the department.
AB557,63,18
16(c) The department shall require any person convicted of evading the tax
or fees 17due under par. (a) to report on forms and in the manner prescribed by the
18department.
AB557, s. 136
19Section
136. 341.45 (2) of the statutes is amended to read:
AB557,64,220
341.45
(2) Every person regularly or habitually operating qualified motor
21vehicles upon the highways of any other state and using in those qualified motor
22vehicles motor vehicle fuel or an alternate fuel purchased or obtained in this state
23shall be allowed a credit or refund equal to the
oil company franchise fee and oil
24inspection fee and the tax on the motor vehicle fuel or alternate fuel actually paid to
1the state in which it is used, but not to exceed the tax
and fees imposed on motor
2vehicle fuel or alternate fuels by this state.
AB557, s. 137
3Section
137. 341.45 (3) of the statutes is amended to read:
AB557,64,104
341.45
(3) The department may enter into reciprocal agreements with the
5appropriate officials of any other state under which it may waive all or any part of
6the requirements imposed by this section upon those who use motor vehicle fuel or
7alternate fuels upon which the tax
has and fees have been paid to another state if the
8officials of the other state grant equivalent privileges with respect to motor vehicle
9fuel or alternate fuels used in that state but upon which the tax
has and fees have 10been paid to Wisconsin.
AB557, s. 138
11Section
138. 341.45 (4g) of the statutes is created to read:
AB557,64,1712
341.45
(4g) The department may issue trip permits for 72-hour periods to
13persons who would otherwise be required to pay the Wisconsin motor vehicle fuel or
14alternate fuels tax and the oil inspection fee under sub. (1g). The department shall
15charge a fee of not less than $15 for each permit issued under this subsection. A
16person who has obtained a permit under this subsection is exempt from the
17purchasing requirement of sub. (1g) (a).
AB557, s. 139
18Section
139. 341.45 (4m) of the statutes is created to read:
AB557,64,2419
341.45
(4m) All oil inspection fees paid to the department of transportation
20under sub. (1g) (a) in excess of oil inspection fee credits or refunds under sub. (2) shall
21be deposited in the petroleum inspection fund. All oil inspection fees credited or
22refunded by the department of transportation under sub. (2) in excess of oil
23inspection fees paid to the department of transportation under sub. (1g) (a) shall be
24paid from the petroleum inspection fund.
AB557, s. 140
25Section
140. 341.45 (5) of the statutes is amended to read:
AB557,65,7
1341.45
(5) The department shall promulgate rules under ch. 227 necessary to
2administer this section.
The rules shall include provisions relating to the issuance
3and use of the permits authorized under sub. (4g). The rules may include provisions
4relating to the payment of interest on late payments of motor vehicle fuel and
5alternate fuels taxes
, oil company franchise fees and oil inspection fees, and fees for
6the late payment or underpayment of motor vehicle fuel and alternate fuels taxes
,
7oil company franchise fees and oil inspection fees.
AB557, s. 141
8Section
141. 343.01 (2) (cb) of the statutes is created to read: