Except as provided in subs. (1g) and (1r), there is imposed a 5
petroleum inspection fee at the rate of 2 cents one cent
per gallon on all petroleum 6
products that are received by a supplier for sale in this state or for sale for export to 7
this state. The department of revenue shall determine when a petroleum product is 8
received under this subsection in the same manner that it determines under s. 78.07 9
when motor vehicle fuel is received. The fee shall be paid under s. 168.125 and shall 10
be based on the number of gallons reported under s. 168.125.".
Oil inspection fee.
The treatment of section 168.12 (1) of the statutes 2
takes effect on July 1, 2011.".