2011 Wisconsin Code
Chapter 78. Motor vehicle and general aviation fuel taxes.
78.13 Notice by licensee of discontinuance, sale or transfer of business; final report.

78.13

78.13 Notice by licensee of discontinuance, sale or transfer of business; final report.

78.13(1)

(1) Notice required. Whenever any licensee doing business under this subchapter ceases to do business, that licensee shall notify the department in writing immediately. That notice shall specify the date when the licensee ceases doing business and, in the event of the sale or transfer of the business, the name and address of the purchaser or transferee thereof.

78.13(2)

(2) Final reports. Every licensee shall, upon the cessation of business or upon the cancellation or revocation of a license, make a report as required under s. 78.12 and pay all motor vehicle fuel taxes, interest and penalties due the state. Such payment shall be made under s. 78.12 (5).

78.13 - ANNOT.

History: 1973 c. 333; 1975 c. 180, 421; 1981 c. 20; 1987 a. 399; 1991 a. 189; 1993 a. 16.