AB694,42,2221 (b) No operator of an off-highway motorcycle may refuse to stop after being
22requested or signaled to do so by a law enforcement officer.
AB694,42,24 23(23) Penalties. (a) Generally. Except as provided in pars. (b) to (f), any person
24who violates this section shall forfeit not more than $250.
AB694,43,2
1(b) Penalty related to nonresident trail passes. Any person who violates sub.
2(6) (a) shall forfeit not more than $1,000.
AB694,43,53 (c) Penalties related to intoxicated operation. 1. Except as provided under
4subds. 2. and 3., a person who violates sub. (12) (a) 1. or 2. or (h) shall forfeit not less
5than $150 nor more than $300.
AB694,43,106 2. Except as provided under subd. 3., a person who violates sub. (12) (a) 1. or
72. or (h) and who, within 5 years prior to the arrest for the current violation, was
8convicted previously under the intoxicated operation of an off-highway motorcycle
9law shall be fined not less than $300 nor more than $1,100 and shall be imprisoned
10not less than 5 days nor more than 6 months.
AB694,43,1511 3. A person who violates sub. (12) (a) 1. or 2. or (h) and who, within 5 years prior
12to the arrest for the current violation, was convicted 2 or more times previously under
13the intoxicated operation of an off-highway motorcycle law shall be fined not less
14than $600 nor more than $2,000 and shall be imprisoned not less than 30 days nor
15more than one year in the county jail.
AB694,43,1716 4. A person who violates sub. (12) (a) 3. or (h) and who has not attained the age
17of 21 shall forfeit not more than $50.
AB694,43,2018 (d) Penalty related to causing injury; intoxicants. A person who violates sub.
19(12) (b) shall be fined not less than $300 nor more than $2,000 and may be imprisoned
20not less than 30 days nor more than one year in the county jail.
AB694,43,2421 (e) Penalty related to interference with signs and standards. Except as provided
22in par. (f), a person who violates sub. (19) (f) and who, within the last 2 years prior
23to the arrest for the current violation, was 2 or more times previously convicted for
24violating a provision of this chapter shall forfeit not more than $500.
AB694,44,3
1(f) Penalties related to causing death or injury; interference with signs and
2standards.
A person who violates sub. (19) (f) 1. is guilty of a Class H felony if the
3violation causes the death or injury, as defined in s. 30.67 (3) (b), of another person.
AB694,44,64 (g) Calculation of previous convictions. In determining the number of previous
5convictions under par. (c) 2. and 3., convictions arising out of the same incident or
6occurrence shall be counted as one previous conviction.
AB694,44,127 (h) Reporting convictions to the department. Whenever a person is convicted
8of a violation of the intoxicated operation of an off-highway motorcycle law, the clerk
9of the court in which the conviction occurred, or the justice, judge, or magistrate of
10a court not having a clerk, shall forward to the department the record of such
11conviction. The record of conviction forwarded to the department shall state whether
12the offender was involved in an accident at the time of the offense.
AB694,44,1813 (i) Intoxicants; assessment. In addition to any other penalty or order, a person
14who violates sub. (12) (a), (b), or (h) shall be ordered by the court to submit to and
15comply with an assessment by an approved public treatment facility for an
16examination of the person's use of an intoxicant. The assessment order shall comply
17with s. 343.30 (1q) (c) 1. Intentional failure to comply with an assessment ordered
18under this paragraph constitutes contempt of court, punishable under ch. 785.
AB694,44,2319 (j) Restoration or replacement of signs and standards. In addition to any other
20penalty, the court may order the defendant to restore or replace any uniform
21off-highway motorcycle route sign or standard, or any uniform off-highway
22motorcycle trail sign or standard, that the defendant removed, damaged, defaced,
23moved, or obstructed.
AB694,18 24Section 18. 23.35 (1) (intro.) of the statutes is amended to read:
AB694,45,7
123.35 (1) (intro.) The secretary shall enter into a reciprocal agreement with a
2federally recognized American Indian tribe or band in this state to exempt, from the
3registration and certification requirements of this state, boats, snowmobiles,
4all-terrain vehicles, and utility terrain vehicles , and off-highway motorcycles that
5are owned by tribal or band members and registered under a registration program
6established by the tribe or band if the tribe or band requests the agreement and if
7the registration program does all of the following:
AB694,19 8Section 19. 23.35 (1) (a) of the statutes is amended to read:
AB694,45,119 23.35 (1) (a) Requires that boats, snowmobiles, all-terrain vehicles, and utility
10terrain vehicles, and off-highway motorcycles display decals or identification
11numbers showing valid registration by the tribe or band.
AB694,20 12Section 20. 23.35 (1) (b) of the statutes is amended to read:
AB694,45,1713 23.35 (1) (b) Employs registration decals and certificates of number that are
14substantially similar to those employed by the registration or certification programs
15of this state with regard to size, legibility, information content and placement on the
16boat, snowmobile, all-terrain vehicle, or utility terrain vehicle, or off-highway
17motorcycle
.
AB694,21 18Section 21. 23.35 (1) (e) of the statutes is amended to read:
AB694,46,719 23.35 (1) (e) Provides reciprocal exemptions, from the tribe's or band's
20registration requirements, for boats, snowmobiles, all-terrain vehicles, and utility
21terrain vehicles, and off-highway motorcycles that are registered or certified by this
22state that are substantially as favorable as the exemptions enjoyed by the tribe or
23the band under the agreement. In this paragraph, "reciprocal exemption" means an
24exemption under the agreement that exempts from a tribe's or band's registration
25requirements, for operation within the boundaries of the tribe's or band's

1reservation, a boat, snowmobile, all-terrain vehicle, or utility terrain vehicle, or
2off-highway motorcycle
that is owned by a person who is not a member of the tribe
3or band and that is registered or certified by this state to the same extent that the
4agreement exempts from state registration and certification requirements, for the
5operation outside the boundaries of the tribe's or band's reservation, a boat,
6snowmobile, all-terrain vehicle, or utility terrain vehicle, or off-highway motorcycle
7that is registered by the tribe or band.
AB694,22 8Section 22. 23.35 (2) of the statutes is amended to read:
AB694,46,119 23.35 (2) An agreement entered into under sub. (1) may cover a registration
10program for boats, snowmobiles, all-terrain vehicles, or utility terrain vehicles, or
11off-highway motorcycles,
or any combination thereof.
AB694,23 12Section 23. 23.45 (1) (d) of the statutes is amended to read:
AB694,46,1513 23.45 (1) (d) "Registration" means any registration documentation, as defined
14in s. 23.33 (1) (jn), 23.335 (1) (zg), or s. 350.01 (10t), or certification or registration
15documentation, as defined in s. 30.50 (3b), issued by the department or its agents.
AB694,24 16Section 24. 23.45 (1) (d) 3. of the statutes is created to read:
AB694,46,1717 23.45 (1) (d) 3. Any certificate issued by the department under s. 23.335 (3).
AB694,25 18Section 25. 23.50 (1) of the statutes, as affected by 2013 Wisconsin Act 69, is
19amended to read:
AB694,47,620 23.50 (1) The procedure in ss. 23.50 to 23.85 applies to all actions in circuit
21court to recover forfeitures, plus costs, fees, and surcharges imposed under ch. 814,
22for violations of ss. 77.09, 90.21, 134.60, 167.10 (3), 167.31 (2), 281.48 (2) to (5),
23283.33, 285.57 (2), 285.59 (2), (3) (c) and (4), 287.07, 287.08, 287.81, and 299.64 (2),
24subch. VI of ch. 77, this chapter, and chs. 26 to 31, ch. 169, and ch. 350, and any
25administrative rules promulgated thereunder, violations specified under s. 280.98

1(2) or 285.86, violations of s. 281.36 if the department chooses to proceed under s.
2281.36 (14) (f), violations of ch. 951 if the animal involved is a captive wild animal,
3violations of rules of the Kickapoo reserve management board under s. 41.41 (7) (k),
4violations to which s. 299.85 (7) (a) 2. or 4. applies, or violations of local ordinances
5enacted by any local authority in accordance with s. 23.33 (11) (am) , 23.335 (21) (a),
6or 30.77.
AB694,26 7Section 26. 23.50 (3) of the statutes is amended to read:
AB694,47,158 23.50 (3) All actions in municipal court to recover forfeitures, plus costs, fees,
9and surcharges imposed under ch. 814, for violations of local ordinances enacted by
10any local authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77
11shall utilize the procedure in ch. 800. The actions shall be brought before the
12municipal court having jurisdiction. Provisions relating to citations, arrests,
13questioning, releases, searches, deposits, and stipulations of no contest in ss. 23.51
14(1m), (3), and (8), 23.53, 23.54, 23.56 to 23.64, 23.66, and 23.67 shall apply to
15violations of such ordinances.
AB694,27 16Section 27. 23.53 (1) of the statutes is amended to read:
AB694,48,317 23.53 (1) The citation created under this section shall, in all actions to recover
18forfeitures, plus costs, fees, and surcharges imposed under ch. 814, for violations of
19those statutes enumerated in s. 23.50 (1), any administrative rules promulgated
20thereunder, and any rule of the Kickapoo reserve management board under s. 41.41
21(7) (k) be used by any law enforcement officer with authority to enforce those laws,
22except that the uniform traffic citation created under s. 345.11 may be used by a
23traffic officer employed under s. 110.07 in enforcing s. 167.31 or by an officer of a law
24enforcement agency of a municipality or county or a traffic officer employed under
25s. 110.07 in enforcing s. 287.81. In accordance with s. 345.11 (1m), the citation shall

1not be used for violations of ch. 350 relating to highway use. The citation may be used
2for violations of local ordinances enacted by any local authority in accordance with
3s. 23.33 (11) (am), 23.335 (21) (a), or 30.77.
AB694,28 4Section 28. 23.56 (1) of the statutes is amended to read:
AB694,48,115 23.56 (1) A person may be arrested for a violation of those statutes enumerated
6in s. 23.50 (1), any administrative rules promulgated thereunder, any rule of the
7Kickapoo reserve management board under s. 41.41 (7) (k), or any local ordinances
8enacted by any local authority in accordance with s. 23.33 (11) (am) , 23.335 (21) (a),
9or 30.77, after a warrant that substantially complies with s. 968.04 has been issued.
10Except as provided in sub. (2), the person arrested shall be brought without
11unreasonable delay before a court having jurisdiction to try the action.
AB694,29 12Section 29. 23.57 (1) (intro.) of the statutes is amended to read:
AB694,48,1813 23.57 (1) (intro.) A person may be arrested without a warrant when the
14arresting officer has probable cause to believe that the person is committing or has
15committed a violation of those statutes enumerated in s. 23.50 (1), any
16administrative rules promulgated thereunder, any rule of the Kickapoo reserve
17management board under s. 41.41 (7) (k), or any local ordinances enacted by any local
18authority in accordance with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77; and:
AB694,30 19Section 30. 23.58 of the statutes is amended to read:
AB694,49,6 2023.58 Temporary questioning without arrest. After having identified
21himself or herself as an enforcing officer, an enforcing officer may stop a person in
22a public place for a reasonable period of time when the officer reasonably suspects
23that such person is committing, is about to commit or has committed a violation of
24those statutes enumerated in s. 23.50 (1), any administrative rules promulgated
25thereunder, any rule of the Kickapoo reserve management board under s. 41.41 (7)

1(k), or any local ordinances enacted by any local authority in accordance with s. 23.33
2(11) (am), 23.335 (21) (a), or 30.77. Such a stop may be made only where the enforcing
3officer has proper authority to make an arrest for such a violation. The officer may
4demand the name and address of the person and an explanation of the person's
5conduct. Such detention and temporary questioning shall be conducted in the
6vicinity where the person was stopped.
AB694,31 7Section 31. 23.62 (1) (intro.) of the statutes is amended to read:
AB694,49,148 23.62 (1) (intro.) Whenever an enforcing officer has probable cause to believe
9that a person subject to his or her authority is committing or has committed a
10violation of those statutes enumerated in s. 23.50 (1), any administrative rules
11promulgated thereunder, any rule of the Kickapoo reserve management board under
12s. 41.41 (7) (k), or any local ordinances enacted by any local authority in accordance
13with s. 23.33 (11) (am), 23.335 (21) (a), or 30.77, the officer may proceed in the
14following manner:
AB694,32 15Section 32. 25.29 (1) (a) of the statutes is amended to read:
AB694,49,2116 25.29 (1) (a) Except as provided in ss. 25.293 and 25.295, all moneys accruing
17to the state for or in behalf of the department under chs. 26, 27, 28, 29, 169, and 350,
18subchs. I and VI of ch. 77 and ss. 23.09 to 23.31, 23.325, 23.33, 23.335, except as
19provided 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
20(5), 71.30 (10), and 90.21, including grants received from the federal government or
21any of its agencies except as otherwise provided by law.
AB694,33 22Section 33. 25.40 (1) (bt) of the statutes is created to read:
AB694,49,2423 25.40 (1) (bt) Moneys received by the department of natural resources under
24s. 23.335 (4) (d), (e), and (h) 2. and (5) (e).
AB694,34 25Section 34. 30.26 (4) (title) of the statutes is amended to read:
AB694,50,2
130.26 (4) (title) Snowmobiles, all-terrain vehicles, and utility terrain
2Off-highway vehicles.
AB694,35 3Section 35. 30.26 (4) (a) (intro.) of the statutes is amended to read:
AB694,50,94 30.26 (4) (a) (intro.) The department may not prohibit the crossing of a bridge
5over a wild river by an all-terrain vehicle or utility terrain vehicle traveling on an
6all-terrain vehicle trail, as defined under s. 23.33 (1) (d), by an off-highway
7motorcycle traveling on an off-highway motorcycle trail designated under sub. (19)
8(b),
or by a snowmobile traveling on a snowmobile trail, as defined under s. 350.01
9(17) that is constructed in any of the following locations:
AB694,36 10Section 36. 30.26 (4) (b) of the statutes is amended to read:
AB694,50,1411 30.26 (4) (b) The state shall permit all-terrain vehicles, utility terrain vehicles,
12off-highway motorcycles, and snowmobiles to travel in a corridor across any state
13land that separates an all-terrain vehicle trail, an off-highway vehicle trail, or a
14snowmobile trail and the bridges constructed at the locations listed under par. (a).
AB694,37 15Section 37. 30.29 (1) (b) of the statutes is amended to read:
AB694,50,1816 30.29 (1) (b) "Motor vehicle" includes a utility terrain vehicle, as defined in s.
1723.33 (1) (ng), and an all-terrain vehicle, as defined in s. 340.01 (2g), and an
18off-highway motorcycle, as defined in s. 23.335 (1) (q)
.
AB694,38 19Section 38. 46.03 (18) (f) of the statutes is amended to read:
AB694,51,720 46.03 (18) (f) Notwithstanding par. (a), any person who submits to an
21assessment or airman or driver safety plan under s. 23.33 (13) (e), 23.335 (23) (i),
2230.80 (6) (d), 114.09 (2) (bm), 343.16 (5) (a), 343.30 (1q), 343.305 (10) or 350.11 (3) (d)
23shall pay a reasonable fee therefor to the appropriate county department under s.
2451.42 or traffic safety school under s. 345.60. A county may allow the person to pay
25the assessment fee in 1, 2, 3 or 4 equal installments. The fee for the airman or driver

1safety plan may be reduced or waived if the person is unable to pay the complete fee,
2but no fee for assessment or attendance at a traffic safety school under s. 345.60 may
3be reduced or waived. Nonpayment of the assessment fee is noncompliance with the
4court order that required completion of an assessment and airman or driver safety
5plan. Upon a finding that the person has the ability to pay, nonpayment of the
6airman or driver safety plan fee is noncompliance with the court order that required
7completion of an assessment and airman or driver safety plan.
AB694,39 8Section 39. 59.54 (14) (g) of the statutes is amended to read:
AB694,51,179 59.54 (14) (g) A county may establish extensions of the jail, which need not be
10at the county seat, to serve as places of temporary confinement. No person may be
11detained in such an extension for more than 24 consecutive hours, except that a court
12may order that a person subject to imprisonment under s. 23.33 (13) (b) 2. or 3. or (c),
1323.335 (23) (c) 2. or 3. or (d),
or 350.11 (3) (a) 2. or 3. or (b) be imprisoned for more than
1424 consecutive hours in such an extension. Jail extensions shall be subject to plans
15and specifications approval by the department of corrections and shall conform to
16other requirements imposed by law on jails, except that cells may be designed and
17used for multiple occupancy.
AB694,40 18Section 40. 70.11 (45m) of the statutes is amended to read:
AB694,51,2219 70.11 (45m) Snowmobile, all-terrain vehicle, and utility terrain vehicle
20clubs.
Trail groomers owned by a snowmobile club, an all-terrain vehicle club, or
21a utility terrain vehicle club, or an off-highway motorcycle club that is exempt from
22taxation under section 501 (c) (3), (4), or (7) of the Internal Revenue Code.
AB694,41 23Section 41. 71.05 (6) (b) 44. of the statutes is amended to read:
AB694,52,3
171.05 (6) (b) 44. For taxable years beginning after December 31, 2006, the
2amount of any incentive payment received by an individual under s. 23.33 (5r) or
323.335 (16)
in the taxable year to which the claim relates.
AB694,42 4Section 42. 71.26 (1) (g) of the statutes is amended to read:
AB694,52,75 71.26 (1) (g) For taxable years beginning after December 31, 2006, the amount
6of any incentive payment received by an individual any person under s. 23.33 (5r) or
723.335 (16)
in the taxable year to which the claim relates.
AB694,43 8Section 43. 71.45 (1) (b) of the statutes is amended to read:
AB694,52,119 71.45 (1) (b) For taxable years beginning after December 31, 2006, the amount
10of any incentive payment received by an individual insurer under s. 23.33 (5r) or
1123.335 (16)
in the taxable year to which the claim relates.
AB694,44 12Section 44. 77.51 (13s) of the statutes is amended to read:
AB694,52,1613 77.51 (13s) "Safety classes" means all classes approved by the department of
14natural resources related to hunting, including hunting with a bow, and related to
15firearms, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles,
16boats, and snowmobiles.
AB694,45 17Section 45. 77.61 (1) (a) of the statutes is amended to read:
AB694,52,2218 77.61 (1) (a) No motor vehicle, boat, snowmobile, recreational vehicle, as
19defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
20vehicle, off-highway motorcycle, or aircraft shall be registered or titled in this state
21unless the registrant presents proof that the sales or use taxes imposed by this
22subchapter have been paid.
AB694,46 23Section 46. 77.61 (1) (b) of the statutes is amended to read:
AB694,53,224 77.61 (1) (b) In the case of motor vehicles, boats, snowmobiles, recreational
25vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles,

1utility terrain vehicles, off-highway motorcycles, or aircraft purchased from a
2retailer, the registrant shall present proof that the tax has been paid to such retailer.
AB694,47 3Section 47. 77.61 (1) (c) of the statutes is amended to read:
AB694,53,114 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, recreational
5vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles,
6utility terrain vehicles, off-highway motorcycles, or aircraft registered or titled, or
7required to be registered or titled, in this state purchased from persons who are not
8retailers, the purchaser shall file a sales tax return and pay the tax prior to
9registering or titling the motor vehicle, boat, snowmobile, recreational vehicle, as
10defined in s. 340.01 (48r), semitrailer, all-terrain vehicle, utility terrain vehicle, or
11aircraft in this state.
AB694,48 12Section 48. 77.73 (2) of the statutes is amended to read:
AB694,53,2013 77.73 (2) Counties and special districts do not have jurisdiction to impose the
14tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b),
15(c), and (d), and tangible personal property, except snowmobiles, trailers,
16semitrailers, limited use off-highway motorcycles, all-terrain vehicles, and utility
17terrain vehicles, purchased in a sale that is consummated in another county or
18special district in this state that does not have in effect an ordinance or resolution
19imposing the taxes under this subchapter and later brought by the buyer into the
20county or special district that has imposed a tax under s. 77.71 (2).
AB694,49 21Section 49. 78.01 (2) (e) of the statutes is amended to read:
AB694,54,222 78.01 (2) (e) Gasoline sold for nonhighway use in mobile machinery and
23equipment; other than use in a snowmobile, a limited use off-highway motorcycle
24that is not registered for private use under s. 23.335 (3) (a),
an all-terrain vehicle or
25utility terrain vehicle that is not registered for private use under s. 23.33 (2) (d), or

1a recreational motorboat; and delivered directly into the consumer's storage tank in
2an amount of not less than 100 gallons.
AB694,50 3Section 50. 78.01 (2m) (f) of the statutes is amended to read:
AB694,54,94 78.01 (2m) (f) It is dyed diesel fuel and is sold for off-highway use other than
5use in a snowmobile, in a limited use off-highway motorcycle that is not registered
6for private use under s. 23.335 (3) (a), in
an all-terrain vehicle or utility terrain
7vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or in a
8recreational motorboat or if no claim for a refund for the tax on the diesel fuel may
9be made under s. 78.75 (1m) (a) 3.
AB694,51 10Section 51. 78.40 (1) of the statutes is amended to read:
AB694,54,2511 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate
12determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The
13tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply
14tanks of motor vehicles in this state, attaches at the time of delivery and shall be
15collected by the dealer from the alternate fuels user and shall be paid to the
16department. The tax, with respect to alternate fuels acquired by any alternate fuels
17user other than by delivery by an alternate fuel dealer into a fuel supply tank of a
18motor vehicle, or of a snowmobile, of a limited use off-highway motorcycle that is not
19registered for private use under s. 23.335 (3) (a), of
an all-terrain vehicle or utility
20terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g), or
21of a recreational motorboat, attaches at the time of the use of the fuel and shall be
22paid to the department by the user. The department may permit any supplier of
23alternate fuels to report and pay to the department the tax on alternate fuels
24delivered into the storage facility of an alternate fuels user or retailer which will be
25consumed for alternate fuels tax purposes or sold at retail.
AB694,52
1Section 52. 78.75 (1m) (a) 2m. of the statutes is amended to read:
AB694,55,122 78.75 (1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel
3upon which has been paid the tax required under this chapter for the purpose of
4operating an all-terrain vehicle, as defined under s. 340.01 (2g), or a utility terrain
5vehicle, as defined under s. 23.33 (1) (ng), may not be reimbursed or repaid the
6amount of tax paid unless the all-terrain vehicle or utility terrain vehicle is
7registered for private use under s. 23.33 (2) (d) or (2g). A person who uses motor
8vehicle fuel or an alternate fuel upon which has been paid the tax required under this
9chapter for the purposes of operating a limited use off-highway motorcycle, as
10defined in s. 23.335 (1) (o), that is registered under s. 23.335 (3) may not be
11reimbursed or repaid the amount of tax paid unless the off-highway motorcycle is
12registered for private use under s. 23.335 (3) (a).
AB694,53 13Section 53. 78.75 (1m) (a) 3. of the statutes is amended to read:
AB694,56,614 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall
15indicate that refunds are not available for motor vehicle fuel or alternate fuels used
16for motorboats, except motorboats exempt from registration as motor vehicles under
17s. 341.05 (20) and motorboats that are not recreational motorboats, or motor vehicle
18fuel or alternate fuels used for snowmobiles and that the estimated snowmobile
19motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and
20areas. The forms shall indicate that refunds are not available for motor vehicle fuel
21or alternate fuels used for all-terrain vehicles or utility terrain vehicles unless the
22vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate
23that estimated all-terrain vehicle or utility terrain vehicle motor vehicle fuel or
24alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
25forms shall indicate that refunds are not available for motor vehicle fuel or alternate

1fuels used for limited use off-highway motorcycles unless the motorcycle is
2registered for private use under s. 23.335 (3) (a) and shall indicate that estimated
3off-highway motorcycle fuel or alternate fuels tax payments are used for
4off-highway motorcycle trails and areas.
The forms shall also indicate that refunds
5are not available for the tax on less than 100 gallons. The department shall
6distribute forms in sufficient quantities to each county clerk.
AB694,54 7Section 54. 100.48 (1) (bg) of the statutes is created to read:
AB694,56,98 100.48 (1) (bg) "Off-highway motorcycle" has the meaning given in s. 23.335
9(1) (q).
AB694,55 10Section 55. 100.48 (1) (br) of the statutes is created to read:
Loading...
Loading...