78.215 – Separate fuel supply tanks required.
78.215 Separate fuel supply tanks required. Every motor vehicle operated by diesel fuel shall be equipped with a diesel fuel supply tank separate from and in no way connected to any cargo tank on or attached to that motor vehicle. History: 1993 a. 16.
78.15 – Theft of tax moneys.
78.15 Theft of tax moneys. If any licensee sells any motor vehicle fuel upon which the tax imposed by this subchapter has become due and has not been paid, all motor vehicle fuel tax moneys received by that licensee because of that sale are trust funds in that licensee’s hands and the property of this […]
78.155 – Penalties for misuse of dyed diesel fuel.
78.155 Penalties for misuse of dyed diesel fuel. (1) Any person who sells dyed diesel fuel to a buyer who the person knows or has reason to know will use the dyed diesel fuel for a purpose that is taxable under this subchapter shall pay to the department a penalty of $1,000 or twice the […]
78.19 – Refund for fuel destroyed.
78.19 Refund for fuel destroyed. If any motor vehicle fuel in the possession of a licensee is destroyed by fire, lightning, storm, flood or accident not caused by the willful act of that licensee or any employee thereof, before it is sold or used by that licensee, and if the licensee applies to the department […]
78.09 – Supplier and exporter licenses.
78.09 Supplier and exporter licenses. (1) No person may import motor vehicle fuel into; or sell, use, transport or store motor vehicle fuel in; this state, unless the tax on that motor vehicle fuel has been paid to, or tax liability accrued by, a holder of an unrevoked supplier license issued by the department, except […]
78.10 – Licensing process.
78.10 Licensing process. (1) Application. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant’s license under 26 USC 4101. The application shall […]
78.11 – Bond.
78.11 Bond. (1) Amount. (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 a license under s. 78.09 is issued, security in the amount which the department determines. The amount of […]
78.12 – Reports to department; computation of tax.
78.12 Reports to department; computation of tax. (1) Gallons to be reported. For the purpose of the administration of this section, each receipt, shipment or delivery of motor vehicle fuel shall be reported in U.S. standard liquid gallons (231 cubic inches). (2) Reports of licensees. Each licensee shall, not later than the last day of […]
78.13 – Notice by licensee of discontinuance, sale or transfer of business; final report.
78.13 Notice by licensee of discontinuance, sale or transfer of business; final report. (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 […]
78.005 – Definitions.
78.005 Definitions. In this subchapter: (1) “Alcohol” means fuel ethanol, except denaturant and water, that is at least 98 percent ethanol by volume. “Alcohol” also means ethanol derivative substances that are capable of use as a blendstock, including ethyl tertiary butyl ether, methanol, methanol derivative substances and methyl tertiary butyl ether. (2) “Blending” means the […]