AB470-ASA1,45,1410 2. Except as provided under subds. 3. and 4., a person who violates sub. (12)
11(a) 1., 2., or 2m. or (h) and who, within 5 years prior to the arrest for the current
12violation, was convicted previously under the intoxicated operation of an
13off-highway motorcycle law shall be fined not less than $300 nor more than $1,100
14and shall be imprisoned not less than 5 days nor more than 6 months.
AB470-ASA1,45,2015 3. Except as provided in subd. 4., a person who violates sub. (12) (a) 1., 2., or
162m. or (h) and who, within 5 years prior to the arrest for the current violation, was
17convicted 2 or more times previously under the intoxicated operation of an
18off-highway motorcycle law shall be fined not less than $600 nor more than $2,000
19and shall be imprisoned not less than 30 days nor more than one year in the county
20jail.
AB470-ASA1,45,2221 4. A person who violates sub. (12) (a) 3. or (h) and who has not attained the age
22of 21 shall forfeit not more than $50.
AB470-ASA1,45,2523 (d) Penalty related to causing injury; intoxicants. A person who violates sub.
24(12) (b) shall be fined not less than $300 nor more than $2,000 and may be imprisoned
25not less than 30 days nor more than one year in the county jail.
AB470-ASA1,46,4
1(e) Penalty related to interference with signs and standards. Except as provided
2in par. (f), a person who violates sub. (19) (f) and who, within the last 2 years prior
3to the arrest for the current violation, was 2 or more times previously convicted for
4violating a provision of this chapter shall forfeit not more than $500.
AB470-ASA1,46,75 (f) Penalties related to causing death or injury; interference with signs and
6standards.
A person who violates sub. (19) (f) 1. is guilty of a Class H felony if the
7violation causes the death or injury, as defined in s. 30.67 (3) (b), of another person.
AB470-ASA1,46,108 (g) Calculation of previous convictions. In determining the number of previous
9convictions under pars. (c) 2. and 3. and (e), convictions arising out of the same
10incident or occurrence shall be counted as one previous conviction.
AB470-ASA1,46,1611 (h) Reporting convictions to the department. Whenever a person is convicted
12of a violation of the intoxicated operation of an off-highway motorcycle law, the clerk
13of the court in which the conviction occurred, or the justice, judge, or magistrate of
14a court not having a clerk, shall forward to the department the record of such
15conviction. The record of conviction forwarded to the department shall state whether
16the offender was involved in an accident at the time of the offense.
AB470-ASA1,46,2217 (i) Intoxicants; assessment. In addition to any other penalty or order, a person
18who violates sub. (12) (a), (b), or (h) shall be ordered by the court to submit to and
19comply with an assessment by an approved public treatment facility for an
20examination of the person's use of an intoxicant. The assessment order shall comply
21with s. 343.30 (1q) (c) 1. Intentional failure to comply with an assessment ordered
22under this paragraph constitutes contempt of court, punishable under ch. 785.
AB470-ASA1,47,223 (j) Restoration or replacement of signs and standards. In addition to any other
24penalty, the court may order the defendant to restore or replace any uniform
25off-highway motorcycle route sign or standard, or any uniform off-highway

1motorcycle trail sign or standard, that the defendant removed, damaged, defaced,
2moved, or obstructed.
AB470-ASA1,13 3Section 13. 23.35 (1) (intro.) of the statutes is amended to read:
AB470-ASA1,47,104 23.35 (1) (intro.) The secretary shall enter into a reciprocal agreement with a
5federally recognized American Indian tribe or band in this state to exempt, from the
6registration and certification requirements of this state, boats, snowmobiles,
7all-terrain vehicles, and utility terrain vehicles , and off-highway motorcycles that
8are owned by tribal or band members and registered under a registration program
9established by the tribe or band if the tribe or band requests the agreement and if
10the registration program does all of the following:
AB470-ASA1,14 11Section 14. 23.35 (1) (a) of the statutes is amended to read:
AB470-ASA1,47,1412 23.35 (1) (a) Requires that boats, snowmobiles, all-terrain vehicles, and utility
13terrain vehicles, and off-highway motorcycles display decals or identification
14numbers showing valid registration by the tribe or band.
AB470-ASA1,15 15Section 15. 23.35 (1) (b) of the statutes is amended to read:
AB470-ASA1,47,2016 23.35 (1) (b) Employs registration decals and certificates of number that are
17substantially similar to those employed by the registration or certification programs
18of this state with regard to size, legibility, information content and placement on the
19boat, snowmobile, all-terrain vehicle, or utility terrain vehicle, or off-highway
20motorcycle
.
AB470-ASA1,16 21Section 16. 23.35 (1) (e) of the statutes is amended to read:
AB470-ASA1,48,1022 23.35 (1) (e) Provides reciprocal exemptions, from the tribe's or band's
23registration requirements, for boats, snowmobiles, all-terrain vehicles, and utility
24terrain vehicles, and off-highway motorcycles that are registered or certified by this
25state that are substantially as favorable as the exemptions enjoyed by the tribe or

1the band under the agreement. In this paragraph, "reciprocal exemption" means an
2exemption under the agreement that exempts from a tribe's or band's registration
3requirements, for operation within the boundaries of the tribe's or band's
4reservation, a boat, snowmobile, all-terrain vehicle, or utility terrain vehicle, or
5off-highway motorcycle
that is owned by a person who is not a member of the tribe
6or band and that is registered or certified by this state to the same extent that the
7agreement exempts from state registration and certification requirements, for the
8operation outside the boundaries of the tribe's or band's reservation, a boat,
9snowmobile, all-terrain vehicle, or utility terrain vehicle, or off-highway motorcycle
10that is registered by the tribe or band.
AB470-ASA1,17 11Section 17. 23.35 (2) of the statutes is amended to read:
AB470-ASA1,48,1412 23.35 (2) An agreement entered into under sub. (1) may cover a registration
13program for boats, snowmobiles, all-terrain vehicles, or utility terrain vehicles, or
14off-highway motorcycles,
or any combination thereof.
AB470-ASA1,18 15Section 18. 23.45 (1) (d) of the statutes, as affected by 2015 Wisconsin Act 89,
16is amended to read:
AB470-ASA1,48,1917 23.45 (1) (d) "Registration" means any registration document, as defined in s.
1823.33 (1) (jn), 23.335 (1) (zg), or s. 350.01 (10t), or any certification or registration
19document, as defined in s. 30.50 (3b), that is issued by the department or its agents.
AB470-ASA1,19 20Section 19. 23.47 (1) (am) of the statutes is created to read:
AB470-ASA1,48,2221 23.47 (1) (am) A registration document, safety certificate, nonresident trail
22pass, or temporary trail use receipt under s. 23.335.
AB470-ASA1,20 23Section 20. 23.47 (2) of the statutes, as created by 2015 Wisconsin Act 89, is
24amended to read:
AB470-ASA1,49,9
123.47 (2) Electronic retrieval of information. If the department maintains
2a system under which the department stores information in an electronic format that
3relates to individuals who have been issued approvals under ch. 29 or safety
4certificates under s. 23.33, 23.335, 30.74, or 350.055, the department may issue a
5conservation card to any individual who applies for the card for purposes of enabling
6the department to access information about that individual in the system. The
7department may authorize an individual to carry a conservation card or another
8form of identification, determined by the department, in lieu of carrying proof under
9sub. (1).
AB470-ASA1,21 10Section 21. 23.47 (3) (a) (intro.) of the statutes, as created by 2015 Wisconsin
11Act 89
, is amended to read:
AB470-ASA1,49,1512 23.47 (3) (a) (intro.) The department may maintain a system under which an
13individual may obtain a reprint of certain approvals under ch. 29 and safety
14certificates under s. ss. 23.33 and 23.335 and chs. 29, 30, and 350. The department
15shall designate, by rule, all of the following:
AB470-ASA1,22 16Section 22. 23.47 (3) (b) 3. of the statutes, as created by 2015 Wisconsin Act
1789
, is amended to read:
AB470-ASA1,49,2418 23.47 (3) (b) 3. The department may and an agent appointed under s. 23.33 (2)
19(i) 3., 23.335 (4) (f) 2., 30.52 (1m) (a) 3., or 350.12 (3h) (a) 3. shall collect a reprint fee
20of $1.25 and an issuing fee of 75 cents for each reprint issued of a safety certificate
21under s. 23.33 or 23.335 or ch. 30 or 350. An agent appointed under s. 23.33 (2) (i)
223., 23.335 (4) (f) 2., 30.52 (1m) (a) 3., or 350.12 (3h) (a) 3. may retain 50 cents of each
23issuing fee for each document reprinted to compensate for services in issuing the
24reprint.
AB470-ASA1,23
1Section 23. 23.47 (3) (d) of the statutes, as created by 2015 Wisconsin Act 89,
2is amended to read:
AB470-ASA1,50,113 23.47 (3) (d) Safety certificate reprints; transaction fee. The department shall
4establish a system under which the department pays each agent appointed under s.
523.33 (2) (i) 3., 23.335 (4) (f) 2., 30.52 (1m) (a) 3., or 350.12 (3h) (a) 3. a payment of
650 cents for each time that the agent processes a transaction through the statewide
7automated system under par. (c). This payment is in addition to any issuing fee,
8processing fee, or handling fee retained by the agent. The department shall make
9these payments by allowing the agent to retain an amount equal to the payments
10from the amounts that are collected by the agent and that would otherwise be
11remitted to the department.
AB470-ASA1,24 12Section 24. 23.50 (1) of the statutes is amended to read:
AB470-ASA1,50,2413 23.50 (1) The procedure in ss. 23.50 to 23.85 applies to all actions in circuit
14court to recover forfeitures, plus costs, fees, and surcharges imposed under ch. 814,
15for violations of ss. 77.09, 90.21, 134.60, 167.10 (3), 167.31 (2), 281.48 (2) to (5),
16283.33, 285.57 (2), 285.59 (2), (3) (c) and (4), 287.07, 287.08, 287.81, and 299.64 (2),
17subch. VI of ch. 77, this chapter, and chs. 26 to 31, ch. 169, and ch. 350, and any
18administrative rules promulgated thereunder, violations specified under s. 280.98
19(2) or 285.86, violations of s. 281.36 if the department chooses to proceed under s.
20281.36 (14) (f), violations of ch. 951 if the animal involved is a captive wild animal,
21violations of rules of the Kickapoo reserve management board under s. 41.41 (7) (k),
22violations to which s. 299.85 (7) (a) 2. or 4. applies, or violations of local ordinances
23enacted by any local authority in accordance with s. 23.33 (11) (am) , 23.335 (21) (a),
24or 30.77.
AB470-ASA1,25 25Section 25. 23.50 (3) of the statutes is amended to read:
AB470-ASA1,51,8
123.50 (3) All actions in municipal court to recover forfeitures, plus costs, fees,
2and surcharges imposed under ch. 814, for violations of local ordinances enacted by
3any local authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77
4shall utilize the procedure in ch. 800. The actions shall be brought before the
5municipal court having jurisdiction. Provisions relating to citations, arrests,
6questioning, releases, searches, deposits, and stipulations of no contest in ss. 23.51
7(1m), (3), and (8), 23.53, 23.54, 23.56 to 23.64, 23.66, and 23.67 shall apply to
8violations of such ordinances.
AB470-ASA1,26 9Section 26. 23.53 (1) of the statutes is amended to read:
AB470-ASA1,51,2110 23.53 (1) The citation created under this section shall, in all actions to recover
11forfeitures, plus costs, fees, and surcharges imposed under ch. 814, for violations of
12those statutes enumerated in s. 23.50 (1), any administrative rules promulgated
13thereunder, and any rule of the Kickapoo reserve management board under s. 41.41
14(7) (k) be used by any law enforcement officer with authority to enforce those laws,
15except that the uniform traffic citation created under s. 345.11 may be used by a
16traffic officer employed under s. 110.07 in enforcing s. 167.31 or by an officer of a law
17enforcement agency of a municipality or county or a traffic officer employed under
18s. 110.07 in enforcing s. 287.81. In accordance with s. 345.11 (1m), the citation shall
19not be used for violations of ch. 350 relating to highway use. The citation may be used
20for violations of local ordinances enacted by any local authority in accordance with
21s. 23.33 (11) (am), 23.335 (21) (a), or 30.77.
AB470-ASA1,27 22Section 27. 23.56 (1) of the statutes is amended to read:
AB470-ASA1,52,423 23.56 (1) A person may be arrested for a violation of those statutes enumerated
24in s. 23.50 (1), any administrative rules promulgated thereunder, any rule of the
25Kickapoo reserve management board under s. 41.41 (7) (k), or any local ordinances

1enacted by any local authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a),
2or 30.77, after a warrant that substantially complies with s. 968.04 has been issued.
3Except as provided in sub. (2), the person arrested shall be brought without
4unreasonable delay before a court having jurisdiction to try the action.
AB470-ASA1,28 5Section 28. 23.57 (1) (intro.) of the statutes is amended to read:
AB470-ASA1,52,116 23.57 (1) (intro.) A person may be arrested without a warrant when the
7arresting officer has probable cause to believe that the person is committing or has
8committed a violation of those statutes enumerated in s. 23.50 (1), any
9administrative rules promulgated thereunder, any rule of the Kickapoo reserve
10management board under s. 41.41 (7) (k), or any local ordinances enacted by any local
11authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77; and:
AB470-ASA1,29 12Section 29. 23.58 (1) of the statutes, as affected by 2015 Wisconsin Act 89, is
13amended to read:
AB470-ASA1,52,2414 23.58 (1) After having identified himself or herself as an enforcing officer, an
15enforcing officer may stop a person in a public place for a reasonable period of time
16when the officer reasonably suspects that such person is committing, is about to
17commit or has committed a violation of those statutes enumerated in s. 23.50 (1), any
18administrative rules promulgated thereunder, any rule of the Kickapoo reserve
19management board under s. 41.41 (7) (k), or any local ordinances enacted by any local
20authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77. Such a stop
21may be made only where the enforcing officer has proper authority to make an arrest
22for such a violation. The officer may demand the name and address of the person and
23an explanation of the person's conduct. Such detention and temporary questioning
24shall be conducted in the vicinity where the person was stopped.
AB470-ASA1,30
1Section 30. 23.58 (2) of the statutes, as created by 2015 Wisconsin Act 89, is
2amended to read:
AB470-ASA1,53,83 23.58 (2) An enforcing officer has reasonable suspicion to perform a stop under
4sub. (1) if an all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, boat,
5or snowmobile does not visibly display a registration plate or decal under s. 23.33 (2)
6or 23.335 (4) (c) or (5) (c)
, a nonresident trail pass under s. 23.33 (2j) or 23.335 (6),
7a registration or certification decal under s. 30.523 (2), or a registration decal or trail
8use sticker under s. 350.12 (5).
AB470-ASA1,31 9Section 31. 23.62 (1) (intro.) of the statutes is amended to read:
AB470-ASA1,53,1610 23.62 (1) (intro.) Whenever an enforcing officer has probable cause to believe
11that a person subject to his or her authority is committing or has committed a
12violation of those statutes enumerated in s. 23.50 (1), any administrative rules
13promulgated thereunder, any rule of the Kickapoo reserve management board under
14s. 41.41 (7) (k), or any local ordinances enacted by any local authority in accordance
15with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77, the officer may proceed in the
16following manner:
AB470-ASA1,32 17Section 32. 25.29 (1) (a) of the statutes is amended to read:
AB470-ASA1,53,2318 25.29 (1) (a) Except as provided in ss. 25.293 and 25.295, all moneys accruing
19to the state for or in behalf of the department under chs. 26, 27, 28, 29, 169, and 350,
20subchs. I and VI of ch. 77 and ss. 23.09 to 23.31, 23.325, 23.33, 23.335, except as
21provided in s. 25.40 (1) (bt), 23.35
to 23.42, 23.50 to 23.99, 30.50 to 30.55, 70.58, 71.10
22(5), 71.30 (10), and 90.21, including grants received from the federal government or
23any of its agencies except as otherwise provided by law.
AB470-ASA1,33 24Section 33. 25.40 (1) (bt) of the statutes is created to read:
AB470-ASA1,54,2
125.40 (1) (bt) Moneys received by the department of natural resources under
2s. 23.335 (4) (d) and (e) and (5) (e).
AB470-ASA1,34 3Section 34. 30.26 (4) (title) of the statutes is amended to read:
AB470-ASA1,54,54 30.26 (4) (title) Snowmobiles, all-terrain vehicles, and utility terrain
5vehicles
, and off-highway motorcycles.
AB470-ASA1,35 6Section 35. 30.26 (4) (a) (intro.) of the statutes is amended to read:
AB470-ASA1,54,127 30.26 (4) (a) (intro.) The department may not prohibit the crossing of a bridge
8over a wild river by an all-terrain vehicle or utility terrain vehicle traveling on an
9all-terrain vehicle trail, as defined under s. 23.33 (1) (d), by an off-highway
10motorcycle traveling on an off-highway motorcycle trail designated under sub. (19)
11(b),
or by a snowmobile traveling on a snowmobile trail, as defined under s. 350.01
12(17) that is constructed in any of the following locations:
AB470-ASA1,36 13Section 36. 30.26 (4) (b) of the statutes is amended to read:
AB470-ASA1,54,1714 30.26 (4) (b) The state shall permit all-terrain vehicles, utility terrain vehicles,
15off-highway motorcycles, and snowmobiles to travel in a corridor across any state
16land that separates an all-terrain vehicle trail, an off-highway motorcycle trail, or
17a snowmobile trail and the bridges constructed at the locations listed under par. (a).
AB470-ASA1,37 18Section 37. 30.29 (1) (b) of the statutes is amended to read:
AB470-ASA1,54,2119 30.29 (1) (b) "Motor vehicle" includes a utility terrain vehicle, as defined in s.
2023.33 (1) (ng), and an all-terrain vehicle, as defined in s. 340.01 (2g), and an
21off-highway motorcycle, as defined in s. 23.335 (1) (q)
.
AB470-ASA1,38 22Section 38. 46.03 (18) (f) of the statutes is amended to read:
AB470-ASA1,55,1123 46.03 (18) (f) Notwithstanding par. (a), any person who submits to an
24assessment or airman or driver safety plan under s. 23.33 (13) (e), 23.335 (23) (i),
2530.80 (6) (d), 114.09 (2) (bm), 343.16 (5) (a), 343.30 (1q), 343.305 (10) or 350.11 (3) (d)

1shall pay a reasonable fee therefor to the appropriate county department under s.
251.42, approved tribal treatment facility, as defined in s. 51.01 (2c), or traffic safety
3school under s. 345.60. A county may allow the person to pay the assessment fee in
41, 2, 3 or 4 equal installments. The fee for the airman or driver safety plan may be
5reduced or waived if the person is unable to pay the complete fee, but no fee for
6assessment or attendance at a traffic safety school under s. 345.60 may be reduced
7or waived. Nonpayment of the assessment fee is noncompliance with the court order
8that required completion of an assessment and airman or driver safety plan. Upon
9a finding that the person has the ability to pay, nonpayment of the airman or driver
10safety plan fee is noncompliance with the court order that required completion of an
11assessment and airman or driver safety plan.
AB470-ASA1,39 12Section 39. 59.54 (14) (g) of the statutes is amended to read:
AB470-ASA1,55,2113 59.54 (14) (g) A county may establish extensions of the jail, which need not be
14at the county seat, to serve as places of temporary confinement. No person may be
15detained in such an extension for more than 24 consecutive hours, except that a court
16may order that a person subject to imprisonment under s. 23.33 (13) (b) 2. or 3. or (c),
1723.335 (23) (c) 2. or 3. or (d),
or 350.11 (3) (a) 2. or 3. or (b) be imprisoned for more than
1824 consecutive hours in such an extension. Jail extensions shall be subject to plans
19and specifications approval by the department of corrections and shall conform to
20other requirements imposed by law on jails, except that cells may be designed and
21used for multiple occupancy.
AB470-ASA1,40 22Section 40. 70.11 (45m) of the statutes is amended to read:
AB470-ASA1,56,223 70.11 (45m) Snowmobile, all-terrain vehicle, and utility terrain vehicle
24clubs.
Trail groomers owned by a snowmobile club, an all-terrain vehicle club, or

1a utility terrain vehicle club, or an off-highway motorcycle club that is exempt from
2taxation under section 501 (c) (3), (4), or (7) of the Internal Revenue Code.
AB470-ASA1,41 3Section 41. 77.51 (13s) of the statutes is amended to read:
AB470-ASA1,56,74 77.51 (13s) "Safety classes" means all classes approved by the department of
5natural resources related to hunting, including hunting with a bow, and related to
6firearms, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles,
7boats, and snowmobiles.
AB470-ASA1,42 8Section 42. 77.61 (1) (a) of the statutes is amended to read:
AB470-ASA1,56,139 77.61 (1) (a) No motor vehicle, boat, snowmobile, recreational vehicle, as
10defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
11vehicle, off-highway motorcycle, or aircraft shall be registered or titled in this state
12unless the registrant presents proof that the sales or use taxes imposed by this
13subchapter have been paid.
AB470-ASA1,43 14Section 43. 77.61 (1) (b) of the statutes is amended to read:
AB470-ASA1,56,1815 77.61 (1) (b) In the case of motor vehicles, boats, snowmobiles, recreational
16vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles,
17utility terrain vehicles, off-highway motorcycles, or aircraft purchased from a
18retailer, the registrant shall present proof that the tax has been paid to such retailer.
AB470-ASA1,44 19Section 44. 77.61 (1) (c) of the statutes is amended to read:
AB470-ASA1,57,220 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, recreational
21vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles,
22utility terrain vehicles, off-highway motorcycles, or aircraft registered or titled, or
23required to be registered or titled, in this state purchased from persons who are not
24retailers, the purchaser shall file a sales tax return and pay the tax prior to
25registering or titling the motor vehicle, boat, snowmobile, recreational vehicle, as

1defined in s. 340.01 (48r), semitrailer, all-terrain vehicle, utility terrain vehicle, or
2aircraft in this state.
AB470-ASA1,45 3Section 45. 77.73 (2) of the statutes is amended to read:
AB470-ASA1,57,124 77.73 (2) Counties and special districts do not have jurisdiction to impose the
5tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b),
6(c), and (d), and tangible personal property, except snowmobiles, trailers,
7semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o),
8all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is
9consummated in another county or special district in this state that does not have
10in effect an ordinance or resolution imposing the taxes under this subchapter and
11later brought by the buyer into the county or special district that has imposed a tax
12under s. 77.71 (2).
AB470-ASA1,46 13Section 46. 78.01 (2) (e) of the statutes is amended to read:
AB470-ASA1,57,1914 78.01 (2) (e) Gasoline sold for nonhighway use in mobile machinery and
15equipment; other than use in a snowmobile, a limited use off-highway motorcycle
16that is not registered for private use under s. 23.335 (3) (a),
an all-terrain vehicle or
17utility terrain vehicle that is not registered for private use under s. 23.33 (2) (d), or
18a recreational motorboat; and delivered directly into the consumer's storage tank in
19an amount of not less than 100 gallons.
AB470-ASA1,47 20Section 47. 78.01 (2m) (f) of the statutes is amended to read:
AB470-ASA1,58,221 78.01 (2m) (f) It is dyed diesel fuel and is sold for off-highway use other than
22use in a snowmobile, in a limited use off-highway motorcycle that is not registered
23for private use under s. 23.335 (3) (a), in
an all-terrain vehicle or utility terrain
24vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or in a

1recreational motorboat or if no claim for a refund for the tax on the diesel fuel may
2be made under s. 78.75 (1m) (a) 3.
AB470-ASA1,48 3Section 48. 78.40 (1) of the statutes is amended to read:
AB470-ASA1,58,184 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate
5determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The
6tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply
7tanks of motor vehicles in this state, attaches at the time of delivery and shall be
8collected by the dealer from the alternate fuels user and shall be paid to the
9department. The tax, with respect to alternate fuels acquired by any alternate fuels
10user other than by delivery by an alternate fuel dealer into a fuel supply tank of a
11motor vehicle, or of a snowmobile, of a limited use off-highway motorcycle that is not
12registered for private use under s. 23.335 (3) (a), of
an all-terrain vehicle or utility
13terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or
14of a recreational motorboat, attaches at the time of the use of the fuel and shall be
15paid to the department by the user. The department may permit any supplier of
16alternate fuels to report and pay to the department the tax on alternate fuels
17delivered into the storage facility of an alternate fuels user or retailer which will be
18consumed for alternate fuels tax purposes or sold at retail.
AB470-ASA1,49 19Section 49. 78.75 (1m) (a) 2m. of the statutes is amended to read:
AB470-ASA1,59,520 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), or a utility terrain
23vehicle, as defined under s. 23.33 (1) (ng), may not be reimbursed or repaid the
24amount of tax paid unless the all-terrain vehicle or utility terrain vehicle is
25registered for private use under s. 23.33 (2) (d) or (2g). A person who uses motor

1vehicle fuel or an alternate fuel upon which has been paid the tax required under this
2chapter for the purposes of operating a limited use off-highway motorcycle, as
3defined in s. 23.335 (1) (o), that is registered under s. 23.335 (3) may not be
4reimbursed or repaid the amount of tax paid unless the off-highway motorcycle is
5registered for private use under s. 23.335 (3) (a).
AB470-ASA1,50 6Section 50. 78.75 (1m) (a) 3. of the statutes is amended to read:
AB470-ASA1,59,247 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall
8indicate that refunds are not available for motor vehicle fuel or alternate fuels used
9for motorboats, except motorboats exempt from registration as motor vehicles under
10s. 341.05 (20) and motorboats that are not recreational motorboats, or motor vehicle
11fuel or alternate fuels used for snowmobiles and that the estimated snowmobile
12motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and
13areas. The forms shall indicate that refunds are not available for motor vehicle fuel
14or alternate fuels used for all-terrain vehicles or utility terrain vehicles unless the
15vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate
16that estimated all-terrain vehicle or utility terrain vehicle motor vehicle fuel or
17alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
18forms shall indicate that refunds are not available for motor vehicle fuel or alternate
19fuels used for limited use off-highway motorcycles unless the motorcycle is
20registered for private use under s. 23.335 (3) (a) and shall indicate that estimated
21off-highway motorcycle fuel or alternate fuels tax payments are used for
22off-highway motorcycle trails and areas.
The forms shall also indicate that refunds
23are not available for the tax on less than 100 gallons. The department shall
24distribute forms in sufficient quantities to each county clerk.
AB470-ASA1,51 25Section 51. 100.48 (1) (bg) of the statutes is created to read:
AB470-ASA1,60,2
1100.48 (1) (bg) "Off-highway motorcycle" has the meaning given in s. 23.335
2(1) (q).
AB470-ASA1,52 3Section 52. 100.48 (2) of the statutes is amended to read:
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