AB150-SA117,13,1611
20.395
(3) (bv)
Major highway development, local funds. All moneys received
12from any local unit of government or other source for major development of state
13trunk and connecting highways, including the railroad and utility alteration and
14relocation loan program under s. 84.065, and, before
July 1, 1995 October 1, 1997,
15the disadvantaged business demonstration and training program under s. 84.076,
16for such purposes.
AB150-SA117,13,2118
20.395
(3) (bx)
Major highway development, federal funds. All moneys received
19from the federal government for major development of state trunk and connecting
20highways and, before
July 1, 1995 October 1, 1997, the disadvantaged business
21demonstration and training program under s. 84.076, for such purposes.
AB150-SA117,14,923
20.395
(3) (cq)
State highway rehabilitation, state funds. As a continuing
24appropriation, the amounts in the schedule for improvement of existing state trunk
25and connecting highways; for improvement of bridges on state trunk or connecting
1highways and other bridges for which improvement is a state responsibility, for
2necessary approach work for such bridges and for replacement of such bridges with
3at-grade crossing improvements; for the construction and rehabilitation of the
4national system of interstate and defense highways and bridges and related
5appurtenances; for special maintenance activities under s. 84.04 on roadside
6improvements; for bridges under s. 84.10; for payment to a local unit of government
7for a jurisdictional transfer under s. 84.02 (8); and, before
July 1, 1995 October 1,
81997, for the disadvantaged business demonstration and training program under s.
984.076.
AB150-SA117,14,1311
20.395
(3) (cs)
Two-lane state highway rehabilitation, state funds. All moneys
12received from the sale of surplus land, as defined in s. 84.09 (8) (a), by the
13department, for the purpose of the rehabilitation of two-lane state trunk highways.
AB150-SA117,15,215
20.395
(3) (cv)
State highway rehabilitation, local funds. All moneys received
16from any local unit of government or other source for the specific information sign
17program under s. 86.195; for improvement of existing state trunk and connecting
18highways; for improvement of bridges on state trunk or connecting highways and
19other bridges for which improvement is a state responsibility, for necessary approach
20work for such bridges and for replacement of such bridges with at-grade crossing
21improvements; for the construction and rehabilitation of the national system of
22interstate and defense highways and bridges and related appurtenances; for special
23maintenance activities under s. 84.04 on roadside improvements; for the railroad
24and utility alteration and relocation loan program under s. 84.065 and, before
July
11, 1995 October 1, 1997, for the disadvantaged business demonstration and training
2program under s. 84.076, for such purposes.
AB150-SA117,15,134
20.395
(3) (cx)
State highway rehabilitation, federal funds. All moneys
5received from the federal government for improvement of existing state trunk and
6connecting highways; for improvement of bridges on state trunk or connecting
7highways and other bridges for which improvement is a state responsibility, for
8necessary approach work for such bridges and for replacement of such bridges with
9at-grade crossing improvements; for the construction and rehabilitation of the
10national system of interstate and defense highways and bridges and related
11appurtenances; for special maintenance activities under s. 84.04 on roadside
12improvements and, before
July 1, 1995 October 1, 1997, for the disadvantaged
13business demonstration and training program under s. 84.076, for such purposes.
AB150-SA117,15,2315
20.395
(3) (eq)
Highway maintenance, repair and traffic operations, state
16funds. Biennially, the amounts in the schedule for the maintenance and repair of
17roadside improvements under s. 84.04, state trunk highways under s. 84.07 and
18bridges that are not on the state trunk highway system under s. 84.10; for highway
19operations such as permit issuance, pavement marking, highway signing, traffic
20signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27
21and ch. 349; and, before
July 1, 1995 October 1, 1997, for the disadvantaged business
22demonstration and training program under s. 84.076. This paragraph does not apply
23to special maintenance activities under s. 84.04 on roadside improvements.
AB150-SA117,16,10
120.395
(3) (ev)
Highway maintenance, repair and traffic operations, local
2funds. All moneys received from any local unit of government or other sources for
3the maintenance and repair of roadside improvements under s. 84.04, state trunk
4highways under s. 84.07 and bridges that are not on the state trunk highway system
5under s. 84.10; for signing under s. 86.195; for highway operations such as permit
6issuance, pavement marking, highway signing, traffic signalization and highway
7lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before
8July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and
9training program under s. 84.076; for such purposes. This paragraph does not apply
10to special maintenance activities under s. 84.04 on roadside improvements.
AB150-SA117,16,2112
20.395
(3) (ex)
Highway maintenance, repair and traffic operations, federal
13funds. All moneys received from the federal government for the maintenance and
14repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07
15and bridges that are not on the state trunk highway system under s. 84.10; for
16highway operations such as permit issuance, pavement marking, highway signing,
17traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25
18to 348.27 and ch. 349; and, before
July 1, 1995 October 1, 1997, for the disadvantaged
19business demonstration and training program under s. 84.076; for such purposes.
20This paragraph does not apply to special maintenance activities under s. 84.04 on
21roadside improvements.".
AB150-SA117,17,135
20.395
(5) (cq)
Vehicle registration, inspection and maintenance and driver
6licensing, state funds. The amounts in the schedule for administering the vehicle
7registration and driver licensing program, including the traffic violation and
8registration program and the driver license reinstatement training program under
9s. 85.28, for administering the motor vehicle emission inspection and maintenance
10program under s. 110.20, for the training of inspectors under s. 110.22, for
11administering the fuel tax
and fee reporting program under s. 341.45 and to
12compensate for services performed, as determined by the secretary of transportation,
13by any county providing registration services.
AB150-SA117,17,1815
20.395
(5) (dk)
Public safety radio management, service funds. From the
16general fund, all moneys received
by the department from the department and from
17other state agencies for purposes related to the statewide public safety radio
18management program under s. 85.12, for that purpose.".
AB150-SA117,17,20
20"
Section 1066kb. 20.505 (1) (md) of the statutes is amended to read:
AB150-SA117,17,2421
20.505
(1) (md)
Oil overcharge restitution funds. All federal moneys received
22as oil overcharge funds, as defined in s. 14.065 (1), for expenditure under proposals
23approved by the joint committee on finance under s. 14.065
and for transfers under
241993 Wisconsin Act 16, section 9201 (1z).".
AB150-SA117,18,2
2"
Section 1115b. 20.566 (1) (u) of the statutes is amended to read:
AB150-SA117,18,63
20.566
(1) (u) (title)
Motor fuel tax
and oil company franchise fee
4administration. From the transportation fund, the amounts in the schedule to cover
5the costs, including data processing costs, incurred in administering the motor fuel
6tax law, except s. 341.45
, and the oil company franchise fee law.".
AB150-SA117,18,8
8"
Section 1165avb. 20.866 (2) (uv) of the statutes is amended to read:
AB150-SA117,18,129
20.866
(2) (uv)
Transportation, harbor improvements. From the capital
10improvement fund, a sum sufficient for the department of transportation to provide
11grants for harbor improvements. The state may contract public debt in an amount
12not to exceed
$9,000,000 $12,000,000 for this purpose.
AB150-SA117,18,2114
20.866
(2) (uw)
Transportation; rail acquisitions and improvements. From the
15capital improvement fund, a sum sufficient for the department of transportation to
16acquire railroad property under ss. 85.08 (2) (L) and 85.09;
and to provide grants and
17loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d)
;
18and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for
19initial temporary funding of acquisitions, grants or loans authorized under 1993
20Wisconsin Act 16, section 9154 (4n). The state may contract public debt in an amount
21not to exceed
$10,000,000 $14,500,000 for these purposes.".
AB150-SA117,18,23
23"
Section 1401mb. 25.29 (1) (c) of the statutes is amended to read:
AB150-SA117,19,8
125.29
(1) (c)
For fiscal year 1992-93, and for each fiscal year thereafter, an An 2amount equal to the estimated motorboat gas tax payment multiplied by 1.4. The
3estimated motorboat gas tax payment is calculated by multiplying the number of
4motorboats registered under s. 30.52 on January 1 of the previous fiscal year by 50
5gallons and multiplying that product by
the total of the excise tax
imposed under s.
678.01 (1)
and the oil company franchise fee under ch. 140 calculated on a
7cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that are
8imposed on April 1 of the previous fiscal year.
AB150-SA117,19,1510
25.29
(1) (d) 1. An amount calculated by multiplying the number of
11snowmobiles registered under s. 350.12 on the last day of February of the previous
12fiscal year by 50 gallons and multiplying that product by
the total of the excise tax
13imposed under s. 78.01 (1)
and the oil company franchise fee under ch. 140 calculated
14on a cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that
15are imposed on the last day of February of the previous fiscal year.
AB150-SA117,20,217
25.29
(1) (dm)
For fiscal year 1991-92 and for each fiscal year thereafter, an 18An amount equal to the estimated all-terrain vehicle gas tax payment. The
19estimated all-terrain vehicle gas tax payment is calculated by multiplying the sum
20of the number of all-terrain vehicles registered for public use under s. 23.33 (2) (c)
21and the number of reflectorized plates issued under s. 23.33 (2) (dm) on the last day
22of February of the previous fiscal year by 25 gallons and multiplying that product by
23the total of the excise tax
imposed under s. 78.01 (1)
and the oil company franchise
24fee under ch. 140 calculated on a cents-per-gallon basis by the department of
1revenue under s. 341.45 (5r) that are imposed on the last day of February of the
2previous fiscal year.".
AB150-SA117,20,4
4"
Section 407m. 25.40 (1) (a) 3. of the statutes is amended to read:
AB150-SA117,20,65
25.40
(1) (a) 3. Revenues collected under s. 341.25
or ch. 140 that are pledged
6to the fund created under s. 84.59 (2).".
AB150-SA117,20,8
8"
Section 1408rb. 25.40 (1) (a) 12. of the statutes is created to read:
AB150-SA117,20,109
25.40
(1) (a) 12. Fees collected under s. 341.45 (1g) (a) that are required under
10s. 341.45 (4m) to be deposited in the petroleum inspection fund.".
AB150-SA117,20,12
12"
Section 1412db. 25.40 (2) (b) 15g. of the statutes is created to read:
AB150-SA117,20,1313
25.40
(2) (b) 15g. Section 20.445 (1) (uy).".
AB150-SA117,20,22
22"
Section 3362mb.. 70.337 (7) of the statutes is amended to read:
AB150-SA117,21,6
170.337
(7) This section does not apply to property that is exempt under s. 70.11
2(13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a
3payment in lieu of taxes is made for that property, lake beds owned by the state, state
4forests under s. 28.03 or 28.035, county forests under s. 28.10
, property acquired by
5the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as
6defined in s. 340.01 (22).".
AB150-SA117,21,9
9"
Section 3433mb. 73.01 (4) (a) of the statutes is amended to read:
AB150-SA117,22,210
73.01
(4) (a) Subject to the provisions for judicial review contained in s. 73.015,
11the commission shall be the final authority for the hearing and determination of all
12questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1370.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
14(6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31,
15139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71
and, subch. VII of ch. 77
and
16ch. 140. Whenever with respect to a pending appeal there is filed with the
17commission a stipulation signed by the department of revenue and the adverse party,
18under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the
19department's position with respect to some or all of the issues raised in the appeal,
20the commission shall enter an order affirming or modifying in whole or in part, or
21canceling the assessment appealed from, or allowing in whole or in part or denying
22the petitioner's refund claim, as the case may be, pursuant to and in accordance with
23the stipulation filed. No responsibility shall devolve upon the commission,
1respecting the signing of an order of dismissal as to any pending appeal settled by
2the department without the approval of the commission.".
AB150-SA117,22,4
4"
Section 3437mb. 73.03 (29m) of the statutes is created to read:
AB150-SA117,22,75
73.03
(29m) To provide on an appropriate tax form, as determined by the
6secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
7gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".
AB150-SA117,22,10
10"
Section 3496bb. 78.005 (13g) of the statutes is created to read:
AB150-SA117,22,1311
78.005
(13g) "Recreational motorboat" means a motorboat used predominately
12for entertainment, amusement or recreation, whether or not it is used in a trade or
13business.
AB150-SA117,22,1815
78.01
(2) (e) Gasoline sold for nonhighway use
other than use in a snowmobile,
16an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or
17a recreational motorboat or in mobile machinery and equipment and delivered
18directly into the consumer's storage tank in an amount of not less than 100 gallons.
AB150-SA117,22,2320
78.01
(2m) (f) It is sold for off-highway use
other than use in a snowmobile, an
21all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a
22recreational motorboat if no claim for a refund for the tax on the diesel fuel may be
23made under s. 78.75 (1m) (a) 3.".
AB150-SA117,23,3
3"
Section 3500cdb. 78.12 (2) (intro.) of the statutes is amended to read:
AB150-SA117,23,84
78.12
(2) Reports of licensees. (intro.) Each licensee shall, not later than the
5last 20th day of each month, file with the department, or, if the department so
6requires, file electronically with any state agency that the department specifies, on
7forms prescribed and furnished by the department, a report that indicates for the
8month before the month during which the report is due the following:
AB150-SA117,24,210
78.12
(5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
11than the
15th 20th day of the month for motor vehicle fuel sold during the previous
12month. At the option of a wholesaler distributor, a licensed supplier shall allow the
13wholesaler distributor to delay paying the tax to the licensed supplier until the date
14that the tax is due to this state. A wholesaler distributor who makes delayed
15payments shall make the payments by electronic funds transfer. If a wholesaler
16distributor fails to make timely payments, the licensed supplier may terminate the
17right of the wholesaler distributor to make delayed payments. Each licensed
18supplier shall notify the department of each wholesaler distributor who makes
19delayed payments of the tax. The department may require any wholesaler
20distributor who makes delayed payments of the tax to file with the department a
21surety bond payable to this state in an amount not to exceed 3 times the highest
22estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler
23distributor pays the licensed supplier, the licensed supplier shall credit the
1wholesaler distributor's account for the amount of tax reduction that results from the
2calculation under s. 78.12 (4) (a) 2.
AB150-SA117,24,164
78.40
(1) Imposition of tax and by whom paid. An excise tax at the rate
5determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with
6respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks
7of motor vehicles in this state, attaches at the time of delivery and shall be collected
8by the dealer from the alternate fuels user and shall be paid to the department. The
9tax, with respect to alternate fuels acquired by any alternate fuels user other than
10by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle
, or
11of a snowmobile, an all-terrain vehicle that is not registered for private use under
12s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel
13and shall be paid to the department by the user. The department may permit any
14supplier of alternate fuels to report and pay to the department the tax on alternate
15fuels delivered into the storage facility of an alternate fuels user or retailer which will
16be consumed for alternate fuels tax purposes or sold at retail.".
AB150-SA117,24,19
19"
Section 3500egb. 78.49 (1) (a) of the statutes is amended to read:
AB150-SA117,25,820
78.49
(1) (a) For the purpose of determining the amount of liability to the state
21for the tax under this subchapter, except as provided in par. (b), each alternate fuels
22licensee shall, not later than the
last 20th day of each month, file a monthly report
23for the next preceding month with the department on forms furnished and prescribed
24by it. Such report shall contain a declaration by the licensee that the statements
1contained therein are accurate and are a true return of the amount of the alternate
2fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized
3agent. The report shall show, with reference to each location at which an alternate
4fuel is delivered or placed by such licensee into a fuel supply tank of any motor
5vehicle, the information that the department reasonably requires for the proper
6administration and enforcement of the tax under this subchapter. The department
7shall give due consideration to the varying types of operations and transactions in
8specifying the information required.
AB150-SA117,25,1410
78.49
(1) (b) The department may allow alternate fuels licensees whose tax
11liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
12shall be mailed on or before the
last 20th day of the next month following the end of
13each calendar quarter. The report shall contain the declaration, subscription and
14information specified in par. (a).".
AB150-SA117,25,17
17"
Section 3503gb. 78.75 (1m) (a) 2. of the statutes is amended to read:
AB150-SA117,25,2318
78.75
(1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon
19which has been paid the tax required under this chapter for the purpose of operating
20a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55
21(2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is
exempt from
22registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may
23not be reimbursed or repaid the amount of tax paid.