78.22(3)
(3) Administration. Sections 71.74 (1),
(2),
(10),
(11),
(13) and
(14),
71.75 (4) to
(7),
71.82 (2) (a) and
(b),
71.83 (2) (b) 3.,
71.88 (1) (a) and
(2) (a),
71.89 to
71.91,
71.92,
73.01 and
73.015 apply to the administration of this section.
78.22(4)
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return that is mailed is filed in time if it is mailed in a properly addressed envelope with postage duly prepaid and the envelope is officially postmarked, or marked or recorded electronically as provided under section
7502 (f) (2) (c) of the Internal Revenue Code, on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes. For purposes of this subsection, “mailed" includes delivery by a delivery service designated under section
7502 (f) of the Internal Revenue Code.
78.22(5)
(5) Delinquent interest. If the tax imposed in this section is not paid when due, interest at the rate of 1.5 percent per month accrues from the date the tax became due until paid.
78.22(6)
(6) Penalty. If any person liable for the tax files a false or fraudulent return, there shall be added to the tax an amount equal to the tax the person evaded or attempted to evade.
ALTERNATE FUELS TAX
78.39
78.39
Definitions. In this subchapter:
78.39(1)
(1) “Alternate fuels" means all combustible gases and liquids suitable for generation of power for propulsion of motor vehicles, except that “alternate fuels" does not include motor vehicle fuel, as defined in
s. 78.005 (13), or general aviation fuel, as defined in
s. 78.55 (3).
78.39(2)
(2) “Alternate fuels dealer" means any person, including the state and any political subdivision of the state, but not including the United States or its agencies except to the extent now or hereafter permitted by the constitution and laws of the United States, in the business of handling alternate fuels who delivers any part of the alternate fuels into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by that person or to a retailer or user if the supplier reports and pays the tax under
s. 78.40 (1).
78.39(3)
(3) “Alternate fuels user" means the owner or other person, including the state and any political subdivision of the state, but not including the United States or its agencies except to the extent now or hereafter permitted by the constitution and laws of the United States, responsible for the operation of a motor vehicle at the time an alternate fuel is placed in the fuel supply tank or tanks of the motor vehicle while the vehicle is within this state.
78.39(4)
(4) “Department" means the department of revenue.
78.39(4m)
(4m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
78.39(5f)
(5f) “Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under
ch. 71 is disregarded as a separate entity for purposes of this subchapter.
78.39(7)
(7) “Use" means the receipt, delivery, or placing of alternate fuels into the fuel supply tank of a motor vehicle in this state, by an alternate fuels user and the delivery to a retailer or user if the supplier reports and pays the tax under
s. 78.40 (1).
78.40
78.40
Tax imposed; collected; exceptions. 78.40(1)
(1)
Imposition of tax and by whom paid. An excise tax at the rate determined under
ss. 78.405 and
78.407 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, of a snowmobile, of a limited use off-highway motorcycle that is not registered for private use under
s. 23.335 (3) (a), of an all-terrain vehicle or utility terrain vehicle that is not registered for private use under
s. 23.33 (2) (d) or
(2g), or of a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.
78.40(2)
(2) Exceptions. No tax is hereby imposed upon or with respect to the following:
78.40(2)(a)
(a) Alternate fuels used by the United States or its agencies where such use is evidenced by an exemption certificate executed by an authorized representative of the U.S. government or agency thereof certifying that the fuel used is for the exclusive consumption by the U.S. government or its agencies.
78.40(2)(c)
(c) Alternate fuels used by a common motor carrier as defined in
ch. 194, if the carrier certifies to the department that the fuel is for use in the operation of a motor vehicle for the urban mass transportation of passengers as defined in
s. 71.38.
78.40 Cross-reference
Cross-reference: See also s.
Tax 4.53, Wis. adm. code.
78.405
78.405
Annual adjustment of the tax rate. 78.405(1)
(1) Before April 1, the department annually shall calculate the rate for the tax under
s. 78.40 as follows:
78.405(1)(a)
(a) Determine the standard number of British thermal units per gallon generated by gasoline.
78.405(1)(b)
(b) Determine the standard number of British thermal units per gallon generated by each kind of alternate fuel that is sold in this state.
78.405(1)(c)
(c) For each kind of alternate fuel sold in this state, divide the result under
par. (b) by the result under
par. (a).
78.405(1)(d)
(d) For each kind of alternate fuel sold in this state, multiply the result under
par. (c), expressed as a decimal, by the rate for the tax under
s. 78.01 as adjusted for the current year under
s. 78.015.
78.405(2)
(2) The rates determined under
sub. (1) are effective on the April 1 after they are calculated.
78.407
78.407
Adjustment in 1997. On November 1, 1997, the rate of the tax imposed under
s. 78.40 (1) is increased by one cent.
78.407 History
History: 1997 a. 27.
78.47
78.47
Alternate fuels license. No person may act as an alternate fuels dealer in this state unless the person holds a valid alternate fuels license issued by the department and a valid certificate under
s. 73.03 (50). Except for alternate fuel which is delivered by an alternate fuels dealer into a fuel supply tank of any motor vehicle in this state, no person may use an alternate fuel in this state unless the person holds a valid alternate fuel license issued by the department or unless the alternate fuel has been delivered by a supplier who is authorized under
s. 78.40 (1) to report and pay the tax on behalf of the user or retailer.
78.47 Cross-reference
Cross-reference: See also s.
Tax 4.53, Wis. adm. code.
78.48
78.48
Application; form; investigation; bond; issue. 78.48(1)(1)
Application. Application for an alternate fuels license shall be made upon a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under
s. 73.03 (50) may apply for a license under this subsection.
78.48(2)
(2) Investigation. The department shall investigate each applicant under
sub. (1). No license may be issued if the department deems that the applicant does not hold a valid certificate under
s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.
78.48(3)
(3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.
78.48(4)
(4) Issue. If the application and the bond under
sub. (9), if that bond is required, are approved, the department shall issue a license in as many copies as the licensee has places of business for which an alternate fuels license is required.
78.48(6)
(6) Transfer forbidden. An alternate fuels license is not transferable to another person or to another place of business.
78.48(7)
(7) Display of license. Each license shall be preserved and conspicuously displayed at the place of business for which issued.
78.48(8)
(8) Discontinuance. Upon the discontinuance of the business licensed at any place, the copy of the license issued for such place shall be immediately surrendered to the department.
78.48(9)(a)(a) To protect the revenues of this state, the department may require any person liable to the department for the tax imposed by this subchapter to place with it, either before or after an alternate fuels license is issued, security in an amount which the department determines. The amount of security required may be increased or decreased as the department deems necessary, but shall not exceed 3 times the licensee's average monthly liability for taxes under this subchapter, as estimated by the department. If any applicant or licensee fails or refuses to place such security, the department may refuse to issue or may revoke the license. If any taxpayer is delinquent in the payment of taxes imposed by this subchapter, the department may, upon 10 days' notice, recover the taxes, interest, penalties, cost and disbursements from the taxpayer's security placed with the department. No interest shall be paid or allowed by the state to any person for the deposit of the security.
78.48(9)(b)
(b) The security required by this subsection may be in the form of a surety bond furnished to the department payable to the state to secure payment of alternate fuels taxes, interest and penalties accrued under this subchapter, together with costs and disbursements incurred in the collection thereof. The department shall prescribe the form and contents of the bond.
78.48(9)(c)
(c) Section 78.11 (2) to
(4), regarding licensees' bonds, also applies to bonds furnished by alternate fuels applicants and licensees under this subsection.
78.48 Cross-reference
Cross-reference: See also ss.
Tax 4.54 and
4.55, Wis. adm. code.
78.49
78.49
Reports to department; computation of tax. 78.49(1)(1)
Reports of alternate fuels licensees. 78.49(1)(a)(a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in
par. (b), each alternate fuels licensee shall, not later than the last day of each month, file a monthly report for the next preceding month. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be signed by the licensee or the licensee's duly authorized agent.
78.49(1)(b)
(b) The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed on or before the last day of the next month following the end of each calendar quarter. The report shall contain the declaration, subscription and information specified in
par. (a).
78.49(2)
(2) Reports of others. Any person who is not an alternate fuels licensee and who uses any alternate fuel in this state upon which the tax under this subchapter has not been paid or the liability therefor has not been incurred by any alternate fuels licensee in this state shall file a report and pay the tax on such fuel and shall be subject to this subchapter in the same manner as are alternate fuels licensees.
78.49(3)
(3) Computation of tax. Each alternate fuels licensee at the time of making the monthly or quarterly report shall compute and pay to the department the full amount of the alternate fuels tax for the next preceding month or quarter. The amount of the tax shall be computed as follows: the number of gallons of alternate fuels delivered or placed by the licensee into the fuel supply tanks of motor vehicles or sold to a retailer if the supplier reports and pays the tax under
s. 78.40 (1) shall be multiplied by the amount provided in
s. 78.40 (1) and the resulting figure shall be the amount of the alternate fuels tax for the next preceding month or quarter.
78.49 Cross-reference
Cross-reference: See also s.
Tax 4.53, Wis. adm. code.
78.50
78.50
Notice by alternate fuels licensee of cessation, sale or transfer of business; final report. 78.50(1)
(1)
Notice required. Whenever any alternate fuels licensee ceases to perform any of the acts for which an alternate fuels license is required, the licensee shall notify the department in writing. That notice shall give the date of cessation, and in the event of sale or transfer of the business, the name and address of the purchaser or transferee thereof.
78.50(2)
(2) Final report. Every alternate fuels licensee shall, upon such cessation, sale or transfer of the business or upon the cancellation or revocation of a license, make a report as required in
s. 78.49 and pay all alternate fuels taxes, interest and penalties due the state. Such payment shall be made to the department.
78.51
78.51
Theft of alternate fuels tax moneys. All sums paid by a purchaser of an alternate fuel to an alternate fuels dealer as alternate fuels taxes which have not been paid to the state are public moneys, the property of the state of Wisconsin. Any alternate fuels dealer who fails or refuses to pay over to the state the tax on an alternate fuel at the time required in this chapter, or who fraudulently withholds or appropriates or otherwise uses such moneys or any portion thereof belonging to the state is guilty of theft and shall be punished as provided by law for the crime of theft, irrespective of whether that alternate fuels dealer has or claims to have any interest in such moneys so received by that dealer.
78.51 History
History: 1991 a. 316;
1993 a. 16.
78.52
78.52
Separate fuel supply tanks required. Every motor vehicle operated by alternate fuel shall be equipped with an alternate fuel supply tank separate from and in no way connected to any cargo tank on or attached to such motor vehicle.
78.52 History
History: 1993 a. 16.
78.53
78.53
Presumption. For the purpose of enforcing this subchapter, it shall be prima facie presumed that all alternate fuel received by an alternate fuels dealer or an alternate fuels user into storage and dispensing equipment designed to fuel motor vehicles is to be transferred or delivered by the dealer or user into the supply tanks of motor vehicles.
78.53 History
History: 1993 a. 16.
GENERAL AVIATION FUEL TAX
78.55
78.55
Definitions. In this chapter:
78.55(2)
(2) “Aircraft" means any contrivance, except those owned by an air carrier company, invented, used or designed for navigation or flight in the air.
78.55(2g)
(2g) “Department" means the department of revenue.
78.55(2r)
(2r) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
78.55(3)
(3) “General aviation fuel" means products placed in the fuel supply tank of aircraft, commonly or commercially known as aviation gasoline and jet turbine fuel and other combustible gases and liquids suitable for the generation of power for propulsion of aircraft.
78.55(4)
(4) “General aviation fuel dealer" means any person, including the state and any political subdivision of the state, but not including the United States or its agencies, in the business of handling general aviation fuel who places any part of the fuel into the fuel supply tank of an aircraft not then owned by that person or into the bulk storage facilities of a general aviation fuel user.
78.55(5)
(5) “General aviation fuel user" means the owner or other person, including the state and any political subdivision of the state, but not including the United States or its agencies or air carrier companies, who is responsible for the operation of an aircraft at the time general aviation fuel is placed in the fuel supply tank of the aircraft while the aircraft is within this state.
78.55(5m)
(5m) “Pay" means mail or deliver funds to the department or, if the department prescribes another method of payment or another destination, use that other method or submit to that other destination.
78.55(5p)
(5p) “Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under
ch. 71 is disregarded as a separate entity for purposes of this subchapter.
78.55(6)
(6) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
78.555
78.555
Tax imposed; rate; collected. An excise tax of 6 cents per gallon is imposed on all general aviation fuel sold, used or distributed in this state except as otherwise provided in this chapter. The general aviation fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, the general aviation fuel licensee, shall collect from the purchaser and the purchaser shall pay to the licensee the tax imposed by this section on each sale of general aviation fuel by the licensee at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of general aviation fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the general aviation fuel.
78.555 History
History: 1981 c. 20.
78.56
78.56
General aviation fuel license. No person may act as a general aviation fuel dealer in this state unless the person is the holder of a valid general aviation fuel license issued to the person by the department and is the holder of a valid certificate under
s. 73.03 (50).
