78.69 – Appeals.
78.69 Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this chapter. History: 1977 c. 29 s. 1654 (1); 1977 c. 273; 1991 a. 39.
78.70 – Actions to collect tax and penalties.
78.70 Actions to collect tax and penalties. (1) Department authority. The department may collect delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the manner provided for the collection of delinquent income and franchise taxes under ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to (7), 71.92 and […]
78.71 – Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims. (1) If the property of any licensee is seized upon any mesne or final process of any court of this state, or when the business of any licensee is suspended by the action of creditors or put into the hands of […]
78.72 – Preference given actions to enforce this chapter.
78.72 Preference given actions to enforce this chapter. All proceedings and hearings, civil or criminal, arising under this chapter shall be given preference. History: 1983 a. 219.
78.62 – Exemptions.
78.62 Exemptions. This subchapter does not apply to aviation fuel delivered to or used by the United States or its agencies or to an air carrier company. History: 1981 c. 20.
78.64 – Definitions.
78.64 Definitions. In this subchapter: (1) “Alternate fuels” has the meaning given in s. 78.39 (1). (2) “Department” means the department of revenue. (3) “Motor vehicle fuel” has the meaning given in s. 78.005 (13). (4) “Person” includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded […]
78.65 – Suspension and revocation of licenses.
78.65 Suspension and revocation of licenses. (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47 violates any provision of this chapter and the department deems good cause exists for suspension or revocation by reason of such violation, the department may suspend such person’s license, or, after a hearing of the […]
78.66 – Records to be kept by licensees.
78.66 Records to be kept by licensees. (1) Every general aviation fuel licensee and licensee under s. 78.09 or 78.47 shall keep a record of all purchases, receipts, sales, distribution and consumption of each kind or trade name of motor vehicle fuel, crude petroleum and general aviation fuel and each alternate fuel. (2) Every licensee […]
78.67 – Timely filing.
78.67 Timely filing. When the final date provided in this chapter for the filing of any report or claim or for the remittance of any tax or penalty falls on a Saturday, Sunday or legal holiday, the next secular or business day shall be the final date. The provisions on timely filing under s. 71.80 […]
78.57 – Application; form; investigation; bond; issue.
78.57 Application; form; investigation; bond; issue. (1) Application. Application for a general aviation fuel license shall be made on 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 chapter. Only a person who holds […]