78.39 Definitions. In this subchapter: (1) “Alternate fuels” means all combustible gases and liquids suitable for generation of power for propulsion of motor vehicles, except that “alternate fuels” does not include motor vehicle fuel, as defined in s. 78.005 (13), or general aviation fuel, as defined in s. 78.55 (3). (2) “Alternate fuels dealer” means […]
78.40 Tax imposed; collected; exceptions. (1) Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this […]
78.405 Annual adjustment of the tax rate. (1) Before April 1, the department annually shall calculate the rate for the tax under s. 78.40 as follows: (a) Determine the standard number of British thermal units per gallon generated by gasoline. (b) Determine the standard number of British thermal units per gallon generated by each kind […]
78.407 Adjustment in 1997. On November 1, 1997, the rate of the tax imposed under s. 78.40 (1) is increased by one cent. History: 1997 a. 27.
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 […]
78.48 Application; form; investigation; bond; issue. (1) Application. Application for an alternate fuels license shall be made upon 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 subchapter. Only a person who holds a […]
78.49 Reports to department; computation of tax. (1) Reports of alternate fuels licensees. (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last day of each month, file a monthly […]
78.50 Notice by alternate fuels licensee of cessation, sale or transfer of business; final report. (1) Notice required. Whenever any alternate fuels licensee ceases to perform any of the acts for which an alternate fuels license is required, the licensee shall notify the department in writing. That notice shall give the date of cessation, and […]
78.51 Theft of alternate fuels tax moneys. All sums paid by a purchaser of an alternate fuel to an alternate fuels dealer as alternate fuels taxes which have not been paid to the state are public moneys, the property of the state of Wisconsin. Any alternate fuels dealer who fails or refuses to pay over […]
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 […]
