AB742: Bill Text

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AB742, s. 62 Section 62. 168.14 (title) of the statutes is repealed and recreated to read: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