AB742: Bill Text

AB742, s. 41 Section 41. 168.12 (1) of the statutes is renumbered 78.91 (1) and amended to read:

AB742,16,18 78.91 (1) Except as provided in subs. (1g) (2) and (1r) (3), there is imposed a petroleum fuel product inspection fee at the rate of 2 cents per gallon on all petroleum fuel products that are received by a supplier for sale in this state or for sale for export to this state. The department of revenue shall determine when a petroleum fuel product is received under this subsection in the same manner that it determines under s. 78.07 when motor vehicle fuel is received. The fee shall be paid under s. 168.125 78.92 and shall be based on the number of gallons reported under s. 168.125 78.92.

AB742, s. 42 Section 42. 168.12 (1g) of the statutes is renumbered 78.91 (2) and amended to read:

AB742,16,24 78.91 (2) The fee under sub. (1) is not imposed on petroleum fuel products that are shipped from storage at a refinery, marine terminal, pipeline terminal, pipeline tank farm, or place of manufacture to a person for storage at another refinery, marine terminal, pipeline terminal, pipeline tank farm, or place of manufacture.

AB742, s. 43 Section 43. 168.12 (1r) of the statutes is renumbered 78.91 (3) and amended to read:

AB742,17,4 78.91 (3) The fee under sub. (1) is not imposed on petroleum fuel products exported from this state by a person who is licensed under sub. (7) (6) or s. 78.09.

AB742, s. 44 Section 44. 168.12 (5) of the statutes is renumbered 78.91 (4) and amended to read:

AB742,17,10 78.91 (4) No fee may be charged on a commingled or blended petroleum fuel product when such commingling or blending is approved by the inspector department of commerce as a satisfactory means of disposing of contaminated or substandard products.

AB742, s. 45 Section 45. 168.12 (6) (a) of the statutes is renumbered 78.91 (5) (a).

AB742, s. 46 Section 46. 168.12 (6) (b) of the statutes is renumbered 78.91 (5) (b) and amended to read:

AB742,17,17 78.91 (5) (b) To receive an allowance, an eligible purchaser under par. (a) shall complete a claim upon a form that the department of revenue prescribes and furnishes and file the claim with the department of revenue not later than 12 months after the date of purchase of the general aviation fuel.

AB742, s. 47 Section 47. 168.12 (6) (c) of the statutes is renumbered 78.91 (5) (c) and amended to read:

AB742,18,4 78.91 (5) (c) The department of revenue shall investigate the correctness and veracity of the representations in the claim and may require a claimant to submit records to substantiate the claim. The department of revenue shall either allow or deny a claim under this subsection not later than 60 days after the filing of the claim. If the department of revenue allows the claim, it shall pay the claimant the amount allowed from the moneys appropriated under s. 20.855 (4) (r). If the department of revenue does not pay the allowance by the 90th day after the date on which the purchaser files the claim, the department of revenue shall also pay interest on the unpaid claim beginning on that day, at the rate of 9% per year, from the moneys appropriated under s. 20.855 (4) (r).

AB742, s. 48 Section 48. 168.12 (6) (d) of the statutes is renumbered 78.91 (5) (d) and amended to read:

AB742,18,9 78.91 (5) (d) If a purchaser negligently files a claim under this subsection that is inaccurate in whole or in part, the department of revenue shall do one of the following:

AB742,18,11 1. If the department of revenue has not paid the claim but has allowed a portion of the claim, reduce the allowance by 25%.

AB742,18,17 2. If the department of revenue has paid the claim, require the purchaser to refund to the department of revenue that portion of the amount paid under par. (c) to which the purchaser is not entitled and impose a penalty on the purchaser equal to 25% of the allowance, plus interest on the sum of the unpaid penalty and the amount required to be refunded, accruing from the date that the penalty is imposed, at the rate of 12% per year.

AB742, s. 49 Section 49. 168.12 (6) (e) of the statutes is renumbered 78.91 (5) (e) and amended to read:

AB742,18,21 78.91 (5) (e) If a purchaser files a fraudulent claim under this subsection, the department of revenue shall do one of the following:

AB742,18,25 1. If the claim has not been paid and the department of revenue allows no portion of the claim, impose a penalty on the purchaser equal to 50% of the amount claimed by the purchaser, plus interest on the unpaid penalty, accruing from the date that the penalty is imposed, at the rate of 12% per year.

AB742,19,2 2. If the claim has not been paid and the department of revenue allows a portion of the claim, reduce the allowance by 50%.

AB742,19,8 3. If the claim has been paid, require the purchaser to refund to the department of revenue that portion of the amount paid under par. (c) that the department of revenue determines was fraudulently obtained and impose a penalty on the purchaser equal to 50% of the amount claimed by the purchaser, plus interest on the sum of the unpaid penalty and the amount required to be refunded, accruing from the date that the penalty is imposed, at the rate of 12% per year.

AB742, s. 50 Section 50. 168.12 (6) (f) of the statutes is renumbered 78.91 (5) (f).

AB742, s. 51 Section 51. 168.12 (6) (g) of the statutes is renumbered 78.91 (5) (g).

AB742, s. 52 Section 52. 168.12 (6) (h) of the statutes is renumbered 78.91 (5) (h) and amended to read:

AB742,19,17 78.91 (5) (h) With respect to imposing a penalty and requiring a refund under par. (d), the department of revenue shall give notice to the purchaser within 4 years after the date that the claim was filed. The department of revenue may impose a penalty and require a refund under par. (e) when the department of revenue discovers the fraud committed.

AB742, s. 53 Section 53. 168.12 (7) of the statutes is renumbered 78.91 (6) and amended to read:

AB742,20,2 78.91 (6) No person may ship petroleum fuel products into this state unless that person has a valid certificate under s. 73.03 (50) and either has a license under s. 78.09 or obtains a petroleum fuel products shipper license from the department of revenue by filing with that the department an application prescribed and furnished by that the department and verified by the owner of the business if the owner is an individual, by a member if the owner is an unincorporated association, by a partner if the owner is a partnership, or by the president and secretary if the owner is a corporation.

AB742, s. 54 Section 54. 168.12 (8) (a) of the statutes is renumbered 78.91 (7) (a) and amended to read:

AB742,20,16 78.91 (7) (a) To protect the revenues of this state, the department of revenue may require any person who is liable to that the department for the fee under sub. (1) to place with it security in the amount that that the department determines. The department of revenue may increase or decrease the amount of the security, but that amount may not exceed 3 times the person's average monthly liability for the fee under sub. (1) as estimated by that the department. If any person fails to provide that security, the department of revenue may refuse to issue a license under sub. (7) (6) or s. 78.09 or may revoke the person's license under sub. (7) (6) or s. 78.09. If any taxpayer is delinquent in the payment of the fee under sub. (1), the department of revenue may, upon 10 days' notice, recover the fee, interest, penalties, costs, and disbursements from the person's security. The department of revenue may not pay interest on any security deposit.

AB742, s. 55 Section 55. 168.12 (8) (b) of the statutes is renumbered 78.91 (7) (b) and amended to read:

AB742,20,21 78.91 (7) (b) The security required under par. (a) may be a surety bond furnished to the department of revenue and payable to this state. The department of revenue shall prescribe the form and contents of the bond.

AB742, s. 56 Section 56. 168.12 (8) (c) of the statutes is renumbered 78.91 (7) (c) and amended to read:

AB742,21,8 78.91 (7) (c) The surety of a bond under par. (b) may conditionally cancel the bond by filing written notice with the person who is liable for the fee under sub. (1) and with the department of revenue. A surety who files that notice is not discharged from any liability that has accrued or from any liability that accrues within 60 days after the filing. If the person who is liable for the fee under sub. (1) does not, within 60 days after receiving the notice, file with the department of revenue a new bond that is satisfactory to that the department, that the department shall revoke the person's license under sub. (7) (6) or s. 78.09. If the person furnishes a new bond, the department of revenue shall cancel and surrender the old bond when it is satisfied that all liability under the old bond has been discharged.

AB742, s. 57 Section 57. 168.12 (8) (d) of the statutes is renumbered 78.91 (7) (d) and amended to read:

AB742,21,16 78.91 (7) (d) If the liability on the bond is discharged or reduced or if the department of revenue determines that the bond is insufficient, that the department shall require additional surety or new bonds. If any person who is liable for the fee under sub. (1) fails to file that additional bond within 5 days after the department of revenue provides written notice, that person's license under sub. (7) (6) or s. 78.09 is revoked.

AB742, s. 58 Section 58. 168.12 (8) (e) of the statutes is renumbered 78.91 (7) (e) and amended to read:

AB742,21,21 78.91 (7) (e) Suspension, revocation, or cancellation of a license under sub. (7) (6) or s. 78.09, partial recovery on the bond or execution of a new bond does not affect the validity of a bond under this subsection.

AB742, s. 59 Section 59. 168.12 (9) of the statutes is renumbered 78.91 (8) and amended to read:

AB742,21,25 78.91 (8) Sections 78.65 to 78.74 and 78.79 to 78.81 as they apply to the taxes under ch. 78 this chapter apply to the fee under sub. (1).

AB742, s. 60 Section 60. 168.125 of the statutes is renumbered 78.92 and amended to read:

AB742,22,6 78.92 Reports; payment. Persons who are liable for the fee under this chapter subchapter shall state the number of gallons of petroleum fuel products on which the fee is due and the amount of their liability for the fee in the reports under s. 78.12 (1) to (3). The requirements for payment of the motor vehicle fuel tax under s. 78.12 (5) apply to the fee under this chapter subchapter.

AB742, s. 61 Section 61. 168.13 of the statutes is amended to read:

AB742,22,17 168.13 Required records. Every person receiving petroleum fuel products in this state shall keep books and records of all petroleum fuel products so received, together with bills of lading, waybills, and other pertinent documents. Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the department and its inspectors, and are subject to inspection by the department of revenue in regard to the fee under s. 168.12 (1) an inspector. Such books, records and other papers and documents shall be preserved for not less than 4 years, unless the department, and the department of revenue under s. 78.93, in writing, authorizes authorize their destruction or disposal at an earlier date.

AB742, s. 62 Section 62. 168.14 (title) of the statutes is repealed and recreated to read:

AB742,22,19 168.14 (title) Mislabeling.

AB742, s. 63 Section 63. 168.14 (2) of the statutes is amended to read:

AB742,23,2 168.14 (2) No person may receive, unload, use, sell , or offer for sale in this state, any gasoline, gasoline-alcohol fuel blends, kerosene, fuel oils, diesel fuels or other petroleum distillates which product that the person knows, or reasonably should know, is misidentified as to name or grade. Gasoline-ethanol blends that are identified in compliance with s. 168.11 when sold at retail are correctly identified as to name. Biodiesel blends that are identified in compliance with sub. (2m) (c) 4. when sold at retail are correctly identified as to name.

AB742, s. 64 Section 64. 168.14 (2m) (b) 3. of the statutes is amended to read:

AB742,23,5 168.14 (2m) (b) 3. The fuel meets all of the applicable requirements of the American Society for Testing and Materials ASTM International.

AB742, s. 65 Section 65. 168.14 (2m) (c) 3. of the statutes is amended to read:

AB742,23,8 168.14 (2m) (c) 3. The fuel meets all of the applicable requirements of the American Society for Testing and Materials ASTM International.

AB742, s. 66 Section 66. 168.15 of the statutes is amended to read:

AB742,23,13 168.15 Penalty. Every person who violates any provision of this chapter that is not related to the fee under s. 168.12 (1) shall forfeit not less than $10 nor more than $100 for each violation. Each day a person fails to comply with any provision of this chapter is a separate violation.

AB742, s. 67 Section 67. 168.16 (2) of the statutes is amended to read:

AB742,23,17 168.16 (2) Any accident or explosion involving fuel products of petroleum which that comes to the knowledge of the department shall be investigated to determine whether or not there has been a violation of this chapter.

AB742, s. 68 Section 68. 168.16 (3) of the statutes is amended to read:

AB742,23,21 168.16 (3) The department may, upon request of state agencies or local authorities, assist in the investigation of hazardous situations involving suspected or known fuel products of petroleum.

AB742, s. 69 Section 69. 168.17 of the statutes is amended to read:

AB742,24,2 168.17 Attorney general and district attorney to prosecute. Upon request of the department, the attorney general or proper district attorney shall prosecute any action to enforce this chapter except the fee that is imposed under s. 168.12 (1).

AB742, s. 70 Section 70. 168.18 of the statutes is repealed.

AB742, s. 71 Section 71. 227.01 (13) (zd) of the statutes is amended to read:

AB742,24,6 227.01 (13) (zd) Establishes procedures for oil fuel product inspection fee collection under s. 168.12 78.91.

AB742, s. 72 Section 72. 341.45 (1g) (a) of the statutes is amended to read:

AB742,24,19 341.45 (1g) (a) Except as provided in subs. (3) and (4g), every person who purchases or obtains motor vehicle fuel or an alternate fuel outside of this state and operates any qualified motor vehicle into this state upon a highway and transports that fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin motor vehicle fuel or alternate fuels tax and the oil fuel product inspection fee under s. 168.12 78.91 on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax and fee by purchasing motor vehicle fuel or alternate fuels within this state in an amount that is equivalent to the gallonage consumed while operating the qualified motor vehicle on the highways of this state, or by remitting the tax and fee directly to the department or to another jurisdiction that is a party to the international fuel tax agreement.

AB742, s. 73 Section 73. 341.45 (2) of the statutes is amended to read:

AB742,25,2 341.45 (2) Every person regularly or habitually operating qualified motor vehicles upon the highways of any other state and using in those qualified motor vehicles motor vehicle fuel or an alternate fuel purchased or obtained in this state shall be allowed a credit or refund equal to the oil fuel product inspection fee and the tax on the motor vehicle fuel or alternate fuel actually paid to the state in which it is used, but not to exceed the tax and fee imposed on motor vehicle fuel or alternate fuels by this state.

AB742, s. 74 Section 74. 341.45 (4m) of the statutes is amended to read:

AB742,25,9 341.45 (4m) All oil fuel product inspection fees paid to the department of transportation under sub. (1g) (a) in excess of oil fuel product inspection fee credits or refunds under sub. (2) shall be deposited in the petroleum inspection fund. All oil fuel product inspection fees credited or refunded by the department of transportation under sub. (2) in excess of oil fuel product inspection fees paid to the department of transportation under sub. (1g) (a) shall be paid from the petroleum inspection fund.

AB742, s. 75 Section 75. 341.45 (5) of the statutes is amended to read:

AB742,25,17 341.45 (5) The department shall promulgate rules under ch. 227 necessary to administer this section. The rules shall include provisions relating to the issuance and use of the permits authorized under sub. (4g). The rules may include provisions relating to the payment of interest on late payments of motor vehicle fuel and alternate fuels taxes and oil fuel product inspection fees, and fees for the late payment or underpayment of motor vehicle fuel and alternate fuels taxes and oil fuel product inspection fees.

AB742,25,18 (End)