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 […]
78.01 – Tax imposed; collected; exceptions.
78.01 Tax imposed; collected; exceptions. (1) Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.015 and 78.017 is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except […]
78.015 – Annual adjustment of tax rate.
78.015 Annual adjustment of tax rate. (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation by the amount obtained under sub. (2). After the […]
78.017 – Adjustment in 1997.
78.017 Adjustment in 1997. On November 1, 1997, the rate of the tax imposed under s. 78.01 (1) is increased by one cent. History: 1997 a. 27.
78.07 – Motor vehicle fuel received.
78.07 Motor vehicle fuel received. (1) Except as provided in subs. (1a) and (3), motor vehicle fuel that is produced, refined, blended or manufactured, or imported for manufacturing, by any person at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture is received by a supplier when the motor vehicle fuel […]