78.22 – Motor vehicle fuel floor tax.
78.22 Motor vehicle fuel floor tax. (1) Floor tax imposed. On the date any motor vehicle fuel tax rate change becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who is in possession of any motor vehicle fuel held for sale or resale and on which the motor vehicle fuel […]
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 […]
78.21 – Seizure and sale.
78.21 Seizure and sale. (1) The department may seize, the department of transportation may seize and the department of transportation may request any police officer to seize, any motor vehicle fuel and the vehicle or other means of transporting it if the person who possesses the motor vehicle fuel does any of the following: (a) […]
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.
78.11 – 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 […]
78.09 – 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 […]