AB557,28,146 20.395 (5) (cq) Vehicle registration, inspection and maintenance and driver
7licensing, state funds.
The amounts in the schedule for administering the vehicle
8registration and driver licensing program, including the traffic violation and
9registration program and the driver license reinstatement training program under
10s. 85.28, for administering the motor vehicle emission inspection and maintenance
11program under s. 110.20, for the training of inspectors under s. 110.22, for
12administering the fuel tax and fee reporting program under s. 341.45 and to
13compensate for services performed, as determined by the secretary of transportation,
14by any county providing registration services.
AB557, s. 24 15Section 24. 20.395 (5) (dk) of the statutes is amended to read:
AB557,28,1916 20.395 (5) (dk) Public safety radio management, service funds. From the
17general fund, all moneys received by the department from the department and from
18other state agencies for purposes related to the statewide public safety radio
19management program under s. 85.12, for that purpose.
AB557, s. 25 20Section 25. 20.505 (1) (md) of the statutes is amended to read:
AB557,28,2421 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)
.
AB557, s. 26 25Section 26. 20.566 (1) (ge) of the statutes is created to read:
AB557,29,3
120.566 (1) (ge) Administration of local petroleum storage fee. From moneys
2received from the appropriation under s. 20.835 (4) (ge), the amounts in the schedule
3for the purpose of administering the local petroleum storage fee under s. 70.429.
AB557, s. 27 4Section 27. 20.566 (1) (u) of the statutes is amended to read:
AB557,29,85 20.566 (1) (u) (title) Motor fuel tax and oil company franchise fee
6administration.
From the transportation fund, the amounts in the schedule to cover
7the costs, including data processing costs, incurred in administering the motor fuel
8tax law and oil company franchise fee laws, except s. 341.45.
AB557, s. 28 9Section 28. 20.835 (4) (ge) of the statutes is created to read:
AB557,29,1310 20.835 (4) (ge) Local petroleum storage fee. All moneys received under s. 70.429
11for distribution to the counties that impose the fee under that section, except that
121.5% of the amount collected under that section shall be credited to the appropriation
13under s. 20.566 (1) (ge).
AB557, s. 29 14Section 29. 20.866 (2) (uv) of the statutes is amended to read:
AB557,29,1815 20.866 (2) (uv) Transportation, harbor improvements. From the capital
16improvement fund, a sum sufficient for the department of transportation to provide
17grants for harbor improvements. The state may contract public debt in an amount
18not to exceed $9,000,000 $12,000,000 for this purpose.
AB557, s. 30 19Section 30. 20.866 (2) (uw) of the statutes is amended to read:
AB557,30,220 20.866 (2) (uw) Transportation; rail acquisitions and improvements. From the
21capital improvement fund, a sum sufficient for the department of transportation to
22acquire railroad property under ss. 85.08 (2) (L) and 85.09; and to provide grants and
23loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d);
24and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for
25initial temporary funding of acquisitions, grants or loans authorized under 1993

1Wisconsin Act 16, section 9154 (4n)
. The state may contract public debt in an amount
2not to exceed $10,000,000 $14,500,000 for these purposes.
AB557, s. 31 3Section 31. 25.29 (1) (c) of the statutes is amended to read:
AB557,30,114 25.29 (1) (c) For fiscal year 1992-93, and for each fiscal year thereafter, an An
5amount equal to the estimated motorboat gas tax payment multiplied by 1.4. The
6estimated motorboat gas tax payment is calculated by multiplying the number of
7motorboats registered under s. 30.52 on January 1 of the previous fiscal year by 50
8gallons and multiplying that product by the sum of the excise tax imposed under s.
978.01 (1) and the oil company franchise fee under ch. 140 calculated on a
10cents-per-gallon basis by the department of revenue under s. 140.03 (7) that are
11imposed
on April 1 of the previous fiscal year.
AB557, s. 32 12Section 32. 25.29 (1) (d) 1. of the statutes is amended to read:
AB557,30,1813 25.29 (1) (d) 1. An amount calculated by multiplying the number of
14snowmobiles registered under s. 350.12 on the last day of February of the previous
15fiscal year by 50 gallons and multiplying that product by the sum of the excise tax
16imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated
17on a cents-per-gallon basis by the department of revenue under s. 140.03 (7) that
18are imposed
on the last day of February of the previous fiscal year.
AB557, s. 33 19Section 33. 25.29 (1) (dm) of the statutes is amended to read:
AB557,31,420 25.29 (1) (dm) For fiscal year 1991-92 and for each fiscal year thereafter, an
21An amount equal to the estimated all-terrain vehicle gas tax payment. The
22estimated all-terrain vehicle gas tax payment is calculated by multiplying the sum
23of the number of all-terrain vehicles registered for public use under s. 23.33 (2) (c)
24and the number of reflectorized plates issued under s. 23.33 (2) (dm) on the last day
25of February of the previous fiscal year by 25 gallons and multiplying that product by

1the sum of the excise tax imposed under s. 78.01 (1) and the oil company franchise
2fee under ch. 140 calculated on a cents-per-gallon basis by the department of
3revenue under s. 140.03 (7) that are imposed
on the last day of February of the
4previous fiscal year.
AB557, s. 34 5Section 34. 25.40 (1) (a) 3. of the statutes is amended to read:
AB557,31,76 25.40 (1) (a) 3. Revenues collected under s. 341.25 or ch. 140 that are pledged
7to the fund created under s. 84.59 (2).
AB557, s. 35 8Section 35. 25.40 (1) (a) 12. of the statutes is created to read:
AB557,31,109 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.
AB557, s. 36 11Section 36. 25.40 (2) (b) 15g. of the statutes is created to read:
AB557,31,1212 25.40 (2) (b) 15g. Section 20.445 (1) (ny).
AB557, s. 37 13Section 37. 70.337 (7) of the statutes is amended to read:
AB557,31,1914 70.337 (7) This section does not apply to property that is exempt under s. 70.11
15(13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a
16payment in lieu of taxes is made for that property, lake beds owned by the state, state
17forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by
18the department of transportation under s. 85.08 (2) (L) or 85.09
or highways, as
19defined in s. 340.01 (22).
AB557, s. 38 20Section 38. 70.429 of the statutes is created to read:
AB557,31,25 2170.429 Local petroleum storage fee. (1) Any county that has a population
22of 500,000 or more may impose on the owners of facilities in that county where
23petroleum products, as defined in s. 168.03, are stored a fee of 2 cents per gallon of
24those products, except home heating fuel, if the county fulfills all of the following
25requirements:
AB557,32,1
1(a) Authorizes the imposition by a resolution of its board.
AB557,32,32 (b) Notifies the department of revenue at least 90 days before the effective date
3of the resolution under par. (a).
AB557,32,54 (c) Devotes all of the net proceeds of the fee to its mass transit system, as
5defined in s. 85.20 (1) (e).
AB557,32,6 6(2) (a) The department of revenue shall administer the fee under this section.
AB557,32,87 (b) Sections 78.65 to 78.74, 78.80 and 78.81, as they apply to the taxes under
8ch. 78, apply to the fee under this section.
AB557,32,109 (c) The requirements under s. 78.12 for reporting and for paying the tax under
10subch. I of ch. 78 apply to the fee under this section.
AB557,32,1411 (d) On or before the 5th day of each month, the department of revenue shall pay
12to each county that imposes a fee under this section 98.5% of the amount that the
13department has collected for the county under this section during the previous
14month.
AB557,32,1615 (dm) The state shall retain 1.5% of the amount collected under this section to
16cover costs incurred by the state in administering, enforcing and collecting the fee.
AB557,33,217 (e) 1. To protect the revenues of this state, the department of revenue may
18require any person who is liable to the department for the tax under this section to
19place with it security in the amount that the department determines. The
20department of revenue may increase or decrease the amount of the security, but that
21amount may not exceed 3 times the person's average monthly liability for the tax
22under this section as estimated by the department. If any person fails to provide that
23security, the department of revenue may refuse to issue a license under s. 78.09 or
24may revoke the person's license under s. 78.09. If any taxpayer is delinquent in the
25payment of the tax under this section, the department of revenue may, upon 10 days'

1notice, recover the tax, interest, penalties, costs and disbursements from the person's
2security. The department of revenue may not pay interest on any security deposit.
AB557,33,53 2. The security required under subd. 1. may be a surety bond furnished to the
4department of revenue and payable to this state. The department of revenue shall
5prescribe the form and contents of the bond.
AB557,33,156 3. The surety of a bond under subd. 2. may conditionally cancel the bond by
7filing written notice with the person who is liable for the tax under this section and
8with the department of revenue. A surety who files that notice is not discharged from
9any liability that has accrued or from any liability that accrues within 60 days after
10the filing. If the person who is liable for the tax under this section does not, within
1160 days after receiving the notice, file with the department of revenue a new bond
12that is satisfactory to the department, the department shall revoke the person's
13license under s. 78.09. If the person furnishes a new bond, the department of revenue
14shall cancel and surrender the old bond when it is satisfied that all liability under
15the old bond has been discharged.
AB557,33,2016 4. If the liability on the bond is discharged or reduced or if the department of
17revenue determines that the bond is insufficient, the department shall require
18additional surety or new bonds. If any person who is liable for the tax under this
19section fails to file that additional bond within 5 days after the department of
20revenue provides written notice, that person's license under s. 78.09 is revoked.
AB557, s. 39 21Section 39. 73.01 (4) (a) of the statutes is amended to read:
AB557,34,1222 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
23the commission shall be the final authority for the hearing and determination of all
24questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
2570.11 (21), 70.38 (4) (a), 70.397, 70.429, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c),

176.48 (6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06,
2139.31, 139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and, subch. VII of
3ch. 77 and ch. 140. Whenever with respect to a pending appeal there is filed with the
4commission a stipulation signed by the department of revenue and the adverse party,
5under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the
6department's position with respect to some or all of the issues raised in the appeal,
7the commission shall enter an order affirming or modifying in whole or in part, or
8canceling the assessment appealed from, or allowing in whole or in part or denying
9the petitioner's refund claim, as the case may be, pursuant to and in accordance with
10the stipulation filed. No responsibility shall devolve upon the commission,
11respecting the signing of an order of dismissal as to any pending appeal settled by
12the department without the approval of the commission.
AB557, s. 40 13Section 40. 73.03 (29m) of the statutes is created to read:
AB557,34,1614 73.03 (29m) To provide on an appropriate tax form, as determined by the
15secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
16gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.
AB557, s. 41 17Section 41. 78.005 (13g) of the statutes is created to read:
AB557,34,2018 78.005 (13g) "Recreational motorboat" means a motorboat used predominately
19for entertainment, amusement or recreation, whether or not it is used in a trade or
20business.
AB557, s. 42 21Section 42. 78.01 (2) (e) of the statutes is amended to read:
AB557,34,2522 78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile,
23an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or
24a recreational motorboat or
in mobile machinery and equipment and delivered
25directly into the consumer's storage tank in an amount of not less than 100 gallons.
AB557, s. 43
1Section 43. 78.01 (2m) (f) of the statutes is amended to read:
AB557,35,52 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an
3all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a
4recreational motorboat if no claim for a refund for the tax on the diesel fuel may be
5made under s. 78.75 (1m) (a) 3
.
AB557, s. 44 6Section 44. 78.015 (1) of the statutes is amended to read:
AB557,35,137 78.015 (1) Before April 1 the department shall recompute and publish the rate
8for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
9by multiplying the rate in effect at the time of the calculation after the previous
10indexing
by an the amount obtained by multiplying the amount under sub. (2) by the
11amount under sub. (3) if the amount under sub. (3) is 1.0 or more. The new rate per
12gallon shall be calculated by multiplying the rate in effect after the previous indexing
13by the amount obtained under sub. (2) if the amount under sub. (3) is less than 1.0
.
AB557, s. 45 14Section 45. 78.12 (2) (intro.) of the statutes is amended to read:
AB557,35,1915 78.12 (2) Reports of licensees. (intro.) Each licensee shall, not later than the
16last 20th day of each month, file with the department, or, if the department so
17requires, file electronically with any state agency that the department specifies, on
18forms prescribed and furnished by the department, a report that indicates for the
19month before the month during which the report is due the following:
AB557, s. 46 20Section 46. 78.12 (5) (a) of the statutes is amended to read:
AB557,36,1121 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
22than the 15th 20th day of the month for motor vehicle fuel sold during the previous
23month. At the option of a wholesaler distributor, a licensed supplier shall allow the
24wholesaler distributor to delay paying the tax to the licensed supplier until the date
25that the tax is due to this state. A wholesaler distributor who makes delayed

1payments shall make the payments by electronic funds transfer. If a wholesaler
2distributor fails to make timely payments, the licensed supplier may terminate the
3right of the wholesaler distributor to make delayed payments. Each licensed
4supplier shall notify the department of each wholesaler distributor who makes
5delayed payments of the tax. The department may require any wholesaler
6distributor who makes delayed payments of the tax to file with the department a
7surety bond payable to this state in an amount not to exceed 3 times the highest
8estimated monthly tax owed by the wholesaler distributor. Whenever the
9wholesaler distributor pays the licensed supplier, the licensed supplier shall credit
10the wholesaler distributor's account for the amount of tax reduction that results from
11the calculation under s. 78.12 (4) (a) 2.
AB557, s. 47 12Section 47. 78.40 (1) of the statutes is amended to read:
AB557,36,2513 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate
14determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with
15respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks
16of motor vehicles in this state, attaches at the time of delivery and shall be collected
17by the dealer from the alternate fuels user and shall be paid to the department. The
18tax, with respect to alternate fuels acquired by any alternate fuels user other than
19by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or
20of a snowmobile, an all-terrain vehicle that is not registered for private use under
21s. 23.33 (2) (d) or a recreational motorboat
, attaches at the time of the use of the fuel
22and shall be paid to the department by the user. The department may permit any
23supplier of alternate fuels to report and pay to the department the tax on alternate
24fuels delivered into the storage facility of an alternate fuels user or retailer which will
25be consumed for alternate fuels tax purposes or sold at retail.
AB557, s. 48
1Section 48. 78.49 (1) (a) of the statutes is amended to read:
AB557,37,142 78.49 (1) (a) For the purpose of determining the amount of liability to the state
3for the tax under this subchapter, except as provided in par. (b), each alternate fuels
4licensee shall, not later than the last 20th day of each month, file a monthly report
5for the next preceding month with the department on forms furnished and prescribed
6by it. Such report shall contain a declaration by the licensee that the statements
7contained therein are accurate and are a true return of the amount of the alternate
8fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized
9agent. The report shall show, with reference to each location at which an alternate
10fuel is delivered or placed by such licensee into a fuel supply tank of any motor
11vehicle, the information that the department reasonably requires for the proper
12administration and enforcement of the tax under this subchapter. The department
13shall give due consideration to the varying types of operations and transactions in
14specifying the information required.
AB557, s. 49 15Section 49. 78.49 (1) (b) of the statutes is amended to read:
AB557,37,2016 78.49 (1) (b) The department may allow alternate fuels licensees whose tax
17liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
18shall be mailed on or before the last 20th day of the next month following the end of
19each calendar quarter. The report shall contain the declaration, subscription and
20information specified in par. (a).
AB557, s. 50 21Section 50. 78.75 (1m) (a) 2. of the statutes is amended to read:
AB557,38,222 78.75 (1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon
23which has been paid the tax required under this chapter for the purpose of operating
24a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55
25(2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from

1registration as a motor vehicle under s. 341.05 (20)
not a recreational motorboat, may
2not be reimbursed or repaid the amount of tax paid.
AB557, s. 51 3Section 51. 78.75 (1m) (a) 3. of the statutes is amended to read:
AB557,38,174 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms
5prescribed and furnished by the department. The forms shall indicate that refunds
6are not available for motor vehicle fuel or alternate fuels used for motorboats, except
7motorboats exempt from registration as motor vehicles under s. 341.05 (20) and
8recreational motorboats
, or motor vehicle fuel or alternate fuels used for
9snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels
10tax payments are used for snowmobile trails and areas. The forms shall indicate that
11refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain
12vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2)
13(d) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or
14alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
15forms shall also indicate that refunds are not available for the tax on less than 100
16gallons. The department shall distribute forms in sufficient quantities to each
17county clerk.
AB557, s. 52 18Section 52. 84.01 (30) of the statutes is created to read:
AB557,38,2419 84.01 (30) Environmental clean-up activities. From the appropriation under
20s. 20.395 (3) (aq), the department may fund environmental clean-up activities on
21lands acquired by the department that are not eligible to receive funding for such
22activities as part of a highway improvement project. Nothing in this subsection
23relieves a person from any responsibility to reimburse the department for any costs
24incurred by the department under this subsection.
AB557, s. 53 25Section 53. 84.013 (3) (kb) to (km) of the statutes are created to read:
AB557,39,3
184.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151
2west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to
3Dodgeville project, in Lafayette and Iowa counties.
AB557,39,74 (kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the
5junction of STH 16 with the Rock River to the STH 16/67 interchange east of
6Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha
7counties.
AB557,39,118 (km) USH 53 extending approximately 7.5 miles between USH 53 south of the
9USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange
10south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and
11Chippewa counties.
AB557, s. 54 12Section 54. 84.013 (3) (ye) of the statutes is amended to read:
AB557,39,1413 84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago,
14Outagamie, Waupaca, Portage and Wood counties.
AB557, s. 55 15Section 55. 84.076 (5) of the statutes is amended to read:
AB557,39,1716 84.076 (5) Sunset. This section does not apply after June 30, 1995 September
1730, 1997
.
AB557, s. 56 18Section 56. 84.59 (2) of the statutes is amended to read:
AB557,39,2419 84.59 (2) The department may, under s. 18.56 (5) and (9) (j), deposit in a
20separate and distinct fund outside the state treasury, in an account maintained by
21a trustee, revenues derived under s. 341.25 and ch. 140. The revenues deposited are
22the trustee's revenues in accordance with the agreement between this state and the
23trustee or in accordance with the resolution pledging the revenues to the repayment
24of revenue obligations issued under this section.
AB557, s. 57 25Section 57. 84.59 (6) of the statutes is amended to read:
AB557,40,8
184.59 (6) Revenue obligations may be contracted by the building commission
2when it reasonably appears to the building commission that all obligations incurred
3under this section can be fully paid from moneys received or anticipated and pledged
4to be received on a timely basis. Revenue obligations issued under this section shall
5not exceed $950,834,000 $1,067,731,400 in principal amount, excluding obligations
6issued to refund outstanding revenue obligations. Not more than $841,634,000
7$1,025,434,300 of the $950,834,000 $1,067,731,400 may be used for transportation
8facilities under s. 84.01 (28) and major highway projects under ss. 84.06 and 84.09.
AB557, s. 58 9Section 58. 85.08 (4m) (e) 1. of the statutes is amended to read:
AB557,40,1810 85.08 (4m) (e) 1. Upon the request of an eligible applicant, the department may
11negotiate and enter into a loan agreement with the eligible applicant for purposes
12of rehabilitating a rail line or to finance an economic development and transportation
13efficiency project, including a project designed to promote safety or the viability of
14a statewide system of freight rail service, to assist intermodal freight movement or
15to provide industry access to a rail line. A loan made under this paragraph shall
16finance a project that confers a public benefit or enhances economic development in
17this state. Loans made under this paragraph shall be paid from the appropriation
18under s. 20.395 (2) (bt), (bu), (bw) or (bx).
AB557, s. 59 19Section 59. 85.085 (1) of the statutes is renumbered 85.085 (1m).
AB557, s. 60 20Section 60. 85.085 (1b) of the statutes is created to read:
AB557,40,2421 85.085 (1b) In this section, "rehabilitated" means a significant rebuilding of
22railroad track that restores severely deteriorated track to a minimum service
23standard or, for track that is at or above a minimum service standard, that increases
24the service standard of the track.
AB557, s. 61 25Section 61. 85.085 (3) of the statutes is amended to read:
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