78.81 – Attorney general and district attorney to prosecute; place of trial.
78.81 Attorney general and district attorney to prosecute; place of trial. (1) Upon request of the department, the attorney general or proper district attorney shall prosecute any action to enforce this chapter. (2) Any action brought under this chapter may be brought either in the circuit court for Dane County or in the proper court […]
78.82 – Municipalities not to tax motor vehicle fuel or alternate fuels.
78.82 Municipalities not to tax motor vehicle fuel or alternate fuels. No county, city, village, town or other political subdivision shall levy or collect any excise, license, privilege or occupational tax upon motor vehicle fuel or alternate fuels or upon the buying, selling, handling or consuming of motor vehicle fuel or alternate fuels. History: 1993 […]
79.005 – Definitions.
79.005 Definitions. In this subchapter: (1b) “Alternative energy resource” means a renewable resource, as defined in s. 196.378 (1) (h); garbage, as defined in s. 289.01 (9); or nonvegetation-based industrial, commercial, or household waste. (1d) “Baseload electric generating facility” means an electric generating facility that has a capacity factor that is greater than 60 percent, […]
78.78 – Reports by transporters; exceptions.
78.78 Reports by transporters; exceptions. (1) Every agent or employee of every railroad company, pipeline company, motor truck or motor tank car company, water transportation company, and every other common carrier transporting motor vehicle fuel, general aviation fuel or alternate fuels, either in interstate or intrastate commerce, which originates at or is destined to a […]
78.73 – Criminal penalties.
78.73 Criminal penalties. (1) Acts forbidden. Any person who does any of the following may be fined not more than $500 or imprisoned not more than 6 months or both: (a) Displays, or causes or permits to be displayed, or has possession of, any license knowing the same to be fictitious, or to have been […]
78.74 – Remedies and penalties are cumulative.
78.74 Remedies and penalties are cumulative. All of the remedies, prosecutions and penalties under this chapter shall be cumulative; no action for recovery of one penalty shall be a bar to or affect the recovery of any other penalty or be a bar to any criminal prosecution.
78.75 – Refund; procedure; claim unassignable.
78.75 Refund; procedure; claim unassignable. (1) In this section, “invoice” means the top copy and not a carbon copy. (1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter, for the purpose […]
78.77 – Registration of transporters; records to be kept.
78.77 Registration of transporters; records to be kept. (1) No person may transport motor vehicle fuel, general aviation fuel or alternate fuels by truck, trailer, semitrailer or other vehicle on any highway in this state from a point without this state to a point within this state, from a point within this state to a […]
78.68 – Returns; failure to pay; refunds.
78.68 Returns; failure to pay; refunds. (1) Unpaid taxes shall bear interest at the rate of 12 percent per year from the due date of the tax until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return […]
78.69 – Appeals.
78.69 Appeals. Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this chapter. History: 1977 c. 29 s. 1654 (1); 1977 c. 273; 1991 a. 39.