AB100-engrossed,1246,54
78.12
(4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under
5s. 78.015
as increased under s. 78.017.
AB100-engrossed,1246,238
78.12
(5) Payment of tax. Licensed suppliers shall pay taxes on motor vehicle
9fuel no later than the 15th day of the month for motor vehicle fuel sold during the
10previous month. At the option of a wholesaler distributor, a licensed supplier shall
11allow the wholesaler distributor to delay paying the tax to the licensed supplier until
12the date that the tax is due to this state. A wholesaler distributor who makes delayed
13payments shall make the payments by electronic funds transfer. If a wholesaler
14distributor fails to make timely payments, the licensed supplier may terminate the
15right of the wholesaler distributor to make delayed payments. Each licensed
16supplier shall notify the department of each wholesaler distributor who makes
17delayed payments of the tax. The department may require any wholesaler
18distributor who makes delayed payments of the tax to
file with furnish the
19department a surety bond payable to this state in an amount not to exceed 3 times
20the highest estimated monthly tax owed by the wholesaler distributor. Whenever the
21wholesaler distributor pays the licensed supplier, the licensed supplier shall credit
22the wholesaler distributor's account for the amount of tax reduction that results from
23the calculation under s. 78.12 (4) (a) 2.
AB100-engrossed,1247,6
178.20
(1m) Any person who operates a service station, store, garage or other
2place of business within this state for the retail sale of gasoline therefrom who has
3paid the tax required by this subchapter on the gasoline received into that person's
4storage at such place of business shall be reimbursed and repaid 0.5% of such tax to
5cover shrinkage and evaporation losses upon making and filing a claim
with the
6department on forms prescribed and furnished by it.
AB100-engrossed,1247,178
78.20
(4) On the filing of a claim under sub. (3), accompanied by the invoice or
9a list of purchases, the department shall determine the amount of refund due. The
10department may make such investigation of the correctness of the facts stated in
11such claim as it deems necessary. When the department has approved such claim
12it shall
pay reimburse the claimant
the reimbursement herein provided under this
13section out of the moneys collected under this chapter to be used for carrying out this
14section. No claim for refund shall be denied or the payment thereof withheld for
15failure of the invoice or list of purchases to show the amount of the Wisconsin motor
16vehicle fuel tax on the gasoline as a separate item if the amount of such tax is
17determinable from the information stated on the invoice or list of purchases.
AB100-engrossed,1247,2519
78.22
(1) Floor tax imposed. On the date any motor vehicle fuel tax rate change
20becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who
21is in possession of any motor vehicle fuel held for sale or resale and on which the
22motor vehicle fuel tax already has been imposed. The person shall determine the
23volume of motor vehicle fuel and shall file
with the department by the 15th day of
24the month in which the new tax rate becomes effective a return, together with any
25tax due on it, determined in accordance with sub. (2).
AB100-engrossed,1248,114
78.22
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
5tax return when due shall pay a late filing fee of $10. A return
shall be considered 6that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st
7class postage duly prepaid and the envelope is officially postmarked on the date due
8and the return is actually received by the department
or at the destination that the
9department prescribes within 5 days of the due date.
A return that is not mailed is
10timely if it is received on or before the due date by the department or at the
11destination that the department prescribes.
AB100-engrossed,1248,1613
78.39
(4m) "File" means mail or deliver a document that the department
14prescribes to the department or, if the department prescribes another method of
15submitting or another destination, use that other method or submit to that other
16destination.
AB100-engrossed,1249,618
78.40
(1) Imposition of tax and by whom paid. An excise tax at the rate
19determined under
s. ss. 78.405
and 78.407 is imposed on the use of alternate fuels.
20The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into
21supply tanks of motor vehicles in this state, attaches at the time of delivery and shall
22be collected by the dealer from the alternate fuels user and shall be paid to the
23department. The tax, with respect to alternate fuels acquired by any alternate fuels
24user other than by delivery by an alternate fuel dealer into a fuel supply tank of a
25motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for
1private use under s. 23.33 (2) (d)
or (2g) or a recreational motorboat, attaches at the
2time of the use of the fuel and shall be paid to the department by the user. The
3department may permit any supplier of alternate fuels to report and pay to the
4department the tax on alternate fuels delivered into the storage facility of an
5alternate fuels user or retailer which will be consumed for alternate fuels tax
6purposes or sold at retail.
AB100-engrossed,1249,9
878.405 Annual adjustment of the tax rate. (1) Before April 1, the
9department annually shall calculate the rate for the tax under s. 78.40 as follows:
AB100-engrossed,1249,1110
(a) Determine the standard number of British thermal units per gallon
11generated by gasoline.
AB100-engrossed,1249,1312
(b) Determine the standard number of British thermal units per gallon
13generated by each kind of alternate fuel that is sold in this state.
AB100-engrossed,1249,1514
(c) For each kind of alternate fuel sold in this state, divide the result under par.
15(b) by the result under par. (a).
AB100-engrossed,1249,1816
(d) For each kind of alternate fuel sold in this state, multiply the result under
17par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for
18the current year under s. 78.015.
AB100-engrossed,1249,20
19(2) The rates determined under sub. (1) are effective on the April 1 after they
20are calculated.
AB100-engrossed,1249,23
2278.407 Adjustment in 1997. On November 1, 1997, the rate of the tax
23imposed under s. 78.40 (1) is increased by one cent.
AB100-engrossed,1250,8
178.47 Alternate fuels license. No person may act as an alternate fuels dealer
2in this state unless the person holds a valid alternate fuels license issued by the
3department
and a valid certificate under s. 73.03 (50). Except for alternate fuel
4which is delivered by an alternate fuels dealer into a fuel supply tank of any motor
5vehicle in this state, no person may use an alternate fuel in this state unless the
6person holds a valid alternate fuel license issued by the department or unless the
7alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1)
8to report and pay the tax on behalf of the user or retailer.
AB100-engrossed,1250,1410
78.48
(1) Application. Application for an alternate fuels license shall be made
11upon a form prepared and furnished by the department. It shall be subscribed by the
12applicant and shall contain the information that the department reasonably
13requires for the administration of this subchapter. Only a person who holds a valid
14certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-engrossed,1250,2116
78.48
(2) Investigation. The department shall investigate each applicant
17under sub. (1). No license may be issued if the department deems that the applicant
18does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
19faith, the applicant is not the real party in interest and the license of the real party
20in interest has been revoked for cause, or other reasonable cause for nonissuance
21exists.
AB100-engrossed,1250,2523
78.48
(3) Hearing. Before refusing to issue a license, the department shall
24grant the applicant a hearing, of which the applicant shall be given at least 5 days'
25written notice.
AB100-engrossed,1251,42
78.48
(4) Issue. If the application and the bond under sub. (9), if that bond is
3required, are approved, the department shall issue a license in as many copies as the
4licensee has places of business for which an alternate fuels license is required.
AB100-engrossed,1251,186
78.49
(1) (a) For the purpose of determining the amount of liability to the state
7for the tax under this subchapter, except as provided in par. (b), each alternate fuels
8licensee shall, not later than the last day of each month, file a monthly report for the
9next preceding month
with the department on forms furnished and prescribed by it.
10Such report shall contain a declaration by the licensee that the statements contained
11therein are accurate and are a true return of the amount of the alternate fuels tax
12due and shall be
subscribed signed by the licensee or the licensee's duly authorized
13agent.
The report shall show, with reference to each location at which an alternate
14fuel is delivered or placed by such licensee into a fuel supply tank of any motor
15vehicle, the information that the department reasonably requires for the proper
16administration and enforcement of the tax under this subchapter. The department
17shall give due consideration to the varying types of operations and transactions in
18specifying the information required.
AB100-engrossed,1251,2420
78.49
(1) (b) The department may allow alternate fuels licensees whose tax
21liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
22shall be
mailed filed on or before the last day of the next month following the end of
23each calendar quarter. The report shall contain the declaration, subscription and
24information specified in par. (a).
AB100-engrossed,1252,1
178.55
(2g) "Department" means the department of revenue.
AB100-engrossed,1252,63
78.55
(2r) "File" means mail or deliver a document that the department
4prescribes to the department or, if the department prescribes another method of
5submitting or another destination, use that other method or submit to that other
6destination.
AB100-engrossed,1252,108
78.55
(5m) "Pay" means mail or deliver funds to the department or, if the
9department prescribes another method of payment or another destination, use that
10other method or submit to that other destination.
AB100-engrossed,1252,1312
78.55
(6) "Sign" means write one's signature or, if the department prescribes
13another method of authenticating, use that other method.
AB100-engrossed,1252,18
1578.56 General aviation fuel license. No person may act as a general
16aviation fuel dealer in this state unless the person is the holder of a valid general
17aviation fuel license issued to the person by the department
and is the holder of a
18valid certificate under s. 73.03 (50).
AB100-engrossed,1252,2420
78.57
(1) Application. Application for a general aviation fuel license shall be
21made on a form prepared and furnished by the department. It shall be subscribed
22by the applicant and shall contain the information that the department reasonably
23requires for the administration of this chapter. Only a person who holds a valid
24certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-engrossed,1253,3
178.57
(2) Investigation. The department shall investigate each applicant
2under sub. (1). No license may be issued if the department determines any of the
3following:
AB100-engrossed,1253,44
(a) That the application was not filed in good faith.
AB100-engrossed,1253,65
(b) That the applicant is not the real party in interest and the license of the real
6party in interest has been revoked for cause.
AB100-engrossed,1253,77
(c) That the applicant does not hold a valid certificate under s. 73.03 (50).
AB100-engrossed,1253,88
(d) That other reasonable cause for nonissuance exists.
AB100-engrossed,1253,1210
78.57
(3) Hearing. Before refusing to issue a license, the department shall
11grant the applicant a hearing, of which he or she shall be given at least 5 days'
12advance written notice.
AB100-engrossed,1253,1614
78.57
(4) Issue. If the application and the bond under sub. (9), if that bond is
15required, are approved, the department shall issue a license in as many copies as the
16licensee has places of business for which a general aviation fuel license is required.
AB100-engrossed,1254,618
78.58
(1) (a) For the purpose of determining the amount of the licensee's
19liability to the state for the tax imposed by this subchapter, except as provided in par.
20(b), each general aviation fuel licensee shall, not later than the 20th day of each
21month, file a monthly report for the next preceding month
with the department on
22forms furnished and prescribed by it. The report shall contain a declaration by the
23licensee that the statements contained therein are accurate and are a true return of
24the amount of general aviation fuel tax due and shall be subscribed by the. The 25licensee or the licensee's duly authorized agent
. The report shall show, with
1reference to each location at which general aviation fuel is delivered or placed by the
2licensee into a fuel supply tank of any aircraft, such information as the department
3may reasonably require for the proper administration and enforcement of the
4general aviation fuel tax. The department shall give due consideration to the varying
5types of operations and transactions in specifying the information required shall sign
6the report.
AB100-engrossed,1254,118
78.58
(1) (b) The department may allow a licensee whose tax liability is less
9than or equal to $500 per quarter to file on a quarterly basis. The licensee shall
mail 10file the quarterly report for the next preceding quarter
to the department on or before
11the 20th day of each quarter.
AB100-engrossed,1254,1813
78.58
(3) Computation of tax. Each general aviation fuel licensee at the time
14of making the monthly or quarterly report shall compute and pay the full amount of
15the general aviation fuel tax for the next preceding month or quarter, which shall be
16computed as follows: the number of gallons of general aviation fuel placed into the
17fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation
18fuel licensee, multiplied by 0.065 and the resulting figure expressed in dollars.
AB100-engrossed,1254,2521
78.59
(2) Final report. Every general aviation fuel licensee shall, upon such
22cessation, sale or transfer of the business or upon the cancellation or revocation of
23a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes
24and penalties due the state.
Such payment shall be to the public depository if one
25has been designated under s. 78.585, but otherwise to the department.
AB100-engrossed,1255,42
78.66
(4) The department may require any person who keeps records in
3machine-readable form for federal fuel tax purposes to keep those records in the
4same form for purposes of the taxes under this chapter.
AB100-engrossed,1255,96
78.73
(1) (dm)
Presents an exemption certificate under s. 78.01 (2) (e) or 78.40
7(2) (d), or obtains Obtains motor vehicle fuel tax-free under s. 78.01 (2) (f)
, and uses
8the fuel obtained tax-free
on the basis of the certificate in a manner other than the
9manner for which the
certificate was issued fuel was purchased;
AB100-engrossed,1255,1811
78.75
(1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses
12motor vehicle fuel or an alternate fuel upon which has been paid the tax required
13under this chapter, for the purpose of operating a taxicab for the transportation of
14passengers, for the purpose of operating a motorboat exempt from registration as a
15motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other
16than operating a motor vehicle upon the public highways, shall be reimbursed and
17repaid the amount of the tax paid upon making and filing a claim
with the
18department if the claim is for the tax on 100 gallons or more.
AB100-engrossed,1255,2420
78.75
(1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel
21upon which has been paid the tax required under this chapter for the purpose of
22operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be
23reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is
24registered for private use under s. 23.33 (2) (d)
or (2g).
AB100-engrossed,1256,14
178.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms
2prescribed and furnished by the department. The forms shall indicate that refunds
3are not available for motor vehicle fuel or alternate fuels used for motorboats, except
4motorboats exempt from registration as motor vehicles under s. 341.05 (20) and
5recreational motorboats, or motor vehicle fuel or alternate fuels used for
6snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels
7tax payments are used for snowmobile trails and areas. The forms shall indicate that
8refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain
9vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2)
10(d)
or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or
11alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
12forms shall also indicate that refunds are not available for the tax on less than 100
13gallons. The department shall distribute forms in sufficient quantities to each
14county clerk.
AB100-engrossed, s. 2442
15Section
2442. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin
16Act .... (this act), is repealed and recreated to read:
AB100-engrossed,1257,417
78.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall
18indicate that refunds are not available for motor vehicle fuel or alternate fuels used
19for motorboats, except motorboats exempt from registration as motor vehicles under
20s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels
21used for snowmobiles and that the estimated snowmobile motor vehicle fuel or
22alternate fuels tax payments are used for snowmobile trails and areas. The forms
23shall indicate that refunds are not available for motor vehicle fuel or alternate fuels
24used for all-terrain vehicles unless the all-terrain vehicle is registered for private
25use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle
1motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle
2trails and areas. The forms shall also indicate that refunds are not available for the
3tax on less than 100 gallons. The department shall distribute forms in sufficient
4quantities to each county clerk.
AB100-engrossed,1258,56
78.75
(1m) (c) The seller, upon request, shall furnish each purchaser with an
7invoice prepared at the time of delivery, and the purchaser shall send that invoice or
8a list of purchases to the department when making a claim for refund. The invoice
9shall contain the following information: date of sale; name and address of seller;
10name of purchaser, which name must be the name of the claimant; number of gallons
11purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor
12vehicle fuel or alternate fuels tax
paid as a separate item. If the purchaser sends
13invoices to the department, the purchaser shall send a separate invoice for each sale
14and delivery, and the invoice shall be legibly written and shall comply with the
15foregoing requirements. If the purchaser sends a list of purchases to the department,
16the purchaser shall retain for 4 years the invoices that are evidence of those
17purchases and allow the department to inspect them. The claim shall state whether
18or not the applicant owns an automobile or truck or any other motor-driven
19machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the
20total number of gallons of motor vehicle fuel or alternate fuel purchased; the number
21of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is
22claimed; a detailed statement of the consumption of such motor vehicle fuel or
23alternate fuel on which a refund is claimed, describing the machinery, equipment or
24appliance in which consumed, giving the serial or manufacturer's number of the
25motor and the approximate number of gallons consumed in each; or if such fuel were
1not consumed in any such machinery, equipment or appliance, then a description of
2the purposes for which the fuel was consumed with the approximate number of
3gallons consumed for each purpose; a statement whether or not deduction has been
4made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or
5truck; and such other information as the department deems necessary.
AB100-engrossed,1258,157
78.75
(1m) (e) On the filing of a claim under par. (a), accompanied by the invoice
8or list of purchases, the department shall determine the amount of refund due. The
9department may make such investigation of the correctness of the facts stated in
10such claim as it deems necessary and may require a claimant to submit records to
11substantiate the claim. When the department has approved such claim, it shall
pay 12reimburse the claimant
the reimbursement herein provided out of the moneys
13collected under this chapter to be used for carrying out this section. No refund shall
14be claimed by or allowed to any person on account of any motor vehicle fuel or
15alternate fuel carried from this state in the ordinary fuel tank of a motor vehicle.