1997 Wisconsin Act 27

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27,2432q Section 2432q. 78.57 (1) of the statutes is repealed and recreated to read: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(b) That the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause.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:

79.03 (3) (b) 3. “Full valuation" means the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value increments under s. 66.46 are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.462 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under s. 70.10, 30% of that property's full value is included in “full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% of that property's full value is included in “full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% of that property's full value is included in “full valuation" for purposes of subsequent shared revenue payments.

27,2447 Section 2447 . 79.03 (3) (b) 4. a. of the statutes is amended to read:

79.03 (3) (b) 4. a. “Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.46 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under s. 66.462 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county handicapped children's education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home fees, the proceeds of county sales and use taxes and municipal and county vehicle registration fees under s. 341.35 (1).

27,2449 Section 2449 . 79.10 (1) (f) of the statutes is repealed.

27,2452b Section 2452b. 79.10 (1m) of the statutes is renumbered 79.10 (1m) (a) and amended to read:

79.10 (1m) (a) Each municipality shall furnish notify the department of revenue with of the total amount of credits claimed by taxpayers under sub. (9) (bm) to be paid under sub. (9) (bm) and the total number of parcels of taxable real property and personal property accounts in the municipality that are eligible for the credit under sub. (5).

27,2454c Section 2454c. 79.10 (5) (a) of the statutes is renumbered 79.10 (5) and amended to read:

79.10 (5) Lottery credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (q), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11), of every parcel of taxable real property on which a principal dwelling is located and every personal property account in the municipality and for which a claim for the credit under sub. (9) (bm) is made by the owner of the principal dwelling.

27,2455c Section 2455c. 79.10 (7m) (b) 1. a. of the statutes is amended to read:

79.10 (7m) (b) 1. a. The amount determined under sub. (5) with respect to claims filed the number of parcels of taxable real property and personal property accounts for which the town, village or city has furnished notice under sub. (1m) by March 1 shall be distributed from the appropriation under s. 20.835 (3) (q) by the department of administration on the 4th Monday in March.

27,2456 Section 2456 . 79.10 (7r) of the statutes is repealed.

27,2457m Section 2457m. 79.10 (9) (bm) 1. of the statutes is renumbered 79.10 (9) (bm) and amended to read:

79.10 (9) (bm) Lottery credit. Except as provided in ss. 79.175 and 79.18, every owner of a principal dwelling on taxable personal property or a parcel of taxable real property is entitled to receive a lottery credit in an amount determined by multiplying the estimated fair market value of the personal property or of the parcel of property, not exceeding the value determined under sub. (11), by the school tax rate. The owner shall receive the credit if he or she claims the credit in the manner provided under sub. (10) (a).

27,2458 Section 2458 . 79.10 (9) (c) of the statutes is amended to read:

79.10 (9) (c) Credits shown on tax bill. The lottery credit under par. (bm) shall reduce the property taxes otherwise payable for those taxpayers who are eligible to receive that credit and who furnish the information required under sub. (10) (a), and the credit under par. (b) shall reduce the property taxes otherwise payable.

27,2459g Section 2459g. 79.10 (10) (title) and (a) to (d) of the statutes are repealed.

27,2459r Section 2459r. 79.10 (10) (e) of the statutes is renumbered 79.10 (1m) (b) and amended to read:

79.10 (1m) (b) Counties and any city authorized to act under s. 74.87 municipalities shall submit to the department of revenue all data related to the lottery credit and requested by the department of revenue.

27,2459w Section 2459w. 79.10 (11) (a) of the statutes is amended to read:

79.10 (11) (a) For property taxes levied in 1991, the lottery credit estimated fair market value is $8,200. For property taxes levied in 1992, the lottery credit estimated fair market value is $9,150. For property taxes levied in 1993 1997 and thereafter, the estimated fair market value shall be determined under par. (b).

27,2462 Section 2462 . 79.10 (11) (b) of the statutes is amended to read:

79.10 (11) (b) Before October 16, the department of administration shall determine the total funds available for distribution under the lottery credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and (3) (r) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1. If the joint committee on finance does not schedule a meeting to take place before November 1, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery credit in the following year.

27,2464 Section 2464 . 79.11 (2) of the statutes is amended to read:

79.11 (2) Except as provided in s. 79.10 (10) (d), the The payment of the difference between the total tax which is due on any property less the amount of the tax credits applicable to such property authorized by this subchapter shall be considered payment in full of the property taxes due thereon in that year.

27,2465hm Section 2465hm. 83.013 (2) of the statutes is amended to read:

83.013 (2) The department shall furnish each commission with traffic accident data and uniform traffic citation data for the rural, federal, state, and county highways in the jurisdictions represented in each commission, which shall identify the accident rates and arrest rates on their highways, in the form prescribed by the council on traffic law enforcement, and shall also furnish a suitable map for use in spotting accidents.

27,2465j Section 2465j. 83.015 (2) (b) of the statutes is amended to read:

83.015 (2) (b) In any county with a highway commissioner appointed under s. 83.01 (1) (b) or (c), the county highway committee shall be only a policy-making body determining the broad outlines and principles governing administration and the county highway commissioner shall have the administrative powers and duties prescribed for the county highway committee under par. (a), sub. (3) (a) and ss. 27.065 (4) (b) and (13), 32.05 (1) (a), 81.38 (1), (3) and (4), 83.01 (6), 83.013, 83.018, 83.025 (1) and (3), 83.026, 83.035, 83.04, 83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6), 83.17, 83.18, 83.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a) to (c) and (4), 84.10 (1), 86.04 (1) and (2), 86.07 (2), 86.19 (3), 86.34 (1), 114.33 (5), 349.07 (2), 349.11 (4) and (10) and 349.15 (2). No statutory power, duty or function specified elsewhere for the county highway commissioner may be deemed impliedly repealed for the sole reason that reference to it has been omitted in this paragraph.

27,2465L Section 2465L. 84.01 (28) of the statutes is amended to read:

84.01 (28) Transportation administrative facilities. The department may acquire, construct, develop, enlarge or improve administrative or operating facilities for its use under s. 13.48 (10) or 84.01 (30).

27,2465m Section 2465m. 84.01 (30) of the statutes is created to read:

84.01 (30) Build-operate-lease or transfer agreements. The department may enter into build-operate-lease or transfer agreements with private entities for the construction of transportation projects, including any projects to be financed under s. 84.59 for transportation administrative facilities under s. 84.01 (28) and, for projects that are not purchased by the state upon their completion, for the maintenance and operation of such projects. A project under this subsection may be constructed on state-owned land. An agreement under this subsection may not be entered into unless the department determines that the agreement advances the public interest, and the private entity has prior experience in design, construction, site development and environmental impact analysis and, for a project that is not expected to be purchased by the state upon its completion, has the capability of maintaining and operating the facility upon completion of the project. The following provisions shall be contained in any build-operate-lease or transfer agreement under this subsection:

(a) A provision specifying that title is held by the private entity until title is transferred to the department pursuant to a lease with option to purchase at fair market value or purchase at fair market value of the constructed project upon its completion.

(b) If the agreement contains a lease that provides for payments to be made by the state from moneys that have not been appropriated at the time that the agreement is entered into, a provision containing the statement required under s. 16.75 (3).

(c) A provision specifying that the project shall be constructed in accordance with requirements and specifications approved by the department of administration or, if the project is not a transportation administrative facility, approved by the department of transportation.

(d) A provision permitting inspection by agents of the department of transportation until title transfers as provided under par. (a) or by agents of the department of administration during construction.

(e) If applicable, a provision specifying that any operation and maintenance under the agreement by the private entity shall be conducted in accordance with requirements and specifications approved by the department.

(f) A provision establishing a mechanism for the resolution of disputes.