78.58 – Reports to department; computation of tax.
78.58 Reports to department; computation of tax. (1) Reports of general aviation fuel licensees. (a) For the purpose of determining the amount of the licensee’s liability to the state for the tax imposed by this subchapter, except as provided in par. (b), each general aviation fuel licensee shall, not later than the 20th day of […]
78.59 – Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.
78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report. (1) Notice required. Whenever any general aviation fuel licensee ceases to perform any of the acts for which a general aviation fuel license is required, the licensee shall notify the department in writing. The notice shall give the date […]
78.60 – Theft of general aviation fuel tax moneys.
78.60 Theft of general aviation fuel tax moneys. All sums paid by a purchaser of general aviation fuel to any general aviation fuel dealer as general aviation fuel taxes, which have not theretofore been paid to the state, are public moneys, the property of this state. Any general aviation fuel dealer who fails or refuses […]
78.61 – Presumption.
78.61 Presumption. For the purpose of enforcing this chapter, it is prima facie presumed that all general aviation fuel received by a general aviation fuel dealer or a general aviation fuel user into storage and dispensing equipment designed to fuel aircraft is to be transferred or delivered by the dealer or user into the supply […]
78.53 – Presumption.
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 […]
78.52 – Separate fuel supply tanks required.
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. History: 1993 a. 16.
78.55 – Definitions.
78.55 Definitions. In this chapter: (1) “Air carrier company” has the meaning given in s. 70.11 (42) (a) 1. (2) “Aircraft” means any contrivance, except those owned by an air carrier company, invented, used or designed for navigation or flight in the air. (2g) “Department” means the department of revenue. (2r) “File” means mail or […]
78.555 – Tax imposed; rate; collected.
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 […]
78.56 – General aviation fuel license.
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). History: 1981 c. 20; 1997 […]
78.47 – Alternate fuels license.
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 […]