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2018 Wisconsin Statutes & Annotations
Chapter 78. Motor vehicle and general aviation fuel taxes.
SUBCHAPTER I
MOTOR VEHICLE FUEL TAX
ALTERNATE FUELS TAX
GENERAL AVIATION FUEL TAX
PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND ALTERNATE FUEL TAX
MOTOR VEHICLE FUEL TAX
- 78.005 Definitions.
- 78.01 Tax imposed; collected; exceptions.
- 78.015 Annual adjustment of tax rate.
- 78.017 Adjustment in 1997.
- 78.07 Motor vehicle fuel received.
- 78.09 Supplier and exporter licenses.
- 78.10 Licensing process.
- 78.11 Bond.
- 78.12 Reports to department; computation of tax.
- 78.13 Notice by licensee of discontinuance, sale or transfer of business; final report.
- 78.15 Theft of tax moneys.
- 78.155 Penalties for misuse of dyed diesel fuel.
- 78.19 Refund for fuel destroyed.
- 78.20 Refund to retailers.
- 78.21 Seizure and sale.
- 78.215 Separate fuel supply tanks required.
- 78.22 Motor vehicle fuel floor tax.
ALTERNATE FUELS TAX
- 78.39 Definitions.
- 78.40 Tax imposed; collected; exceptions.
- 78.405 Annual adjustment of the tax rate.
- 78.407 Adjustment in 1997.
- 78.47 Alternate fuels license.
- 78.48 Application; form; investigation; bond; issue.
- 78.49 Reports to department; computation of tax.
- 78.50 Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
- 78.51 Theft of alternate fuels tax moneys.
- 78.52 Separate fuel supply tanks required.
- 78.53 Presumption.
GENERAL AVIATION FUEL TAX
- 78.55 Definitions.
- 78.555 Tax imposed; rate; collected.
- 78.56 General aviation fuel license.
- 78.57 Application; form; investigation; bond; issue.
- 78.58 Reports to department; computation of tax.
- 78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.
- 78.60 Theft of general aviation fuel tax moneys.
- 78.61 Presumption.
- 78.62 Exemptions.
PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND ALTERNATE FUEL TAX
- 78.64 Definitions.
- 78.65 Suspension and revocation of licenses.
- 78.66 Records to be kept by licensees.
- 78.67 Timely filing.
- 78.68 Returns; failure to pay; refunds.
- 78.69 Appeals.
- 78.70 Actions to collect tax and penalties.
- 78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
- 78.72 Preference given actions to enforce this chapter.
- 78.73 Criminal penalties.
- 78.74 Remedies and penalties are cumulative.
- 78.75 Refund; procedure; claim unassignable.
- 78.77 Registration of transporters; records to be kept.
- 78.78 Reports by transporters; exceptions.
- 78.79 Duty of department to enforce fuel tax provisions; promulgate rules.
- 78.80 Departmental examinations; information; penalty.
- 78.81 Attorney general and district attorney to prosecute; place of trial.
- 78.82 Municipalities not to tax motor vehicle fuel or alternate fuels.
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