78.55 Definitions. In this chapter: (1) “Air carrier company” has the meaning given in s. 70.11 (42) (a) 1. (2) “Aircraft” means any contrivance, except those owned by an air carrier company, invented, used or designed for navigation or flight in the air. (2g) “Department” means the department of revenue. (2r) “File” means mail or […]
78.555 Tax imposed; rate; collected. An excise tax of 6 cents per gallon is imposed on all general aviation fuel sold, used or distributed in this state except as otherwise provided in this chapter. The general aviation fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in […]
78.56 General aviation fuel license. No person may act as a general aviation fuel dealer in this state unless the person is the holder of a valid general aviation fuel license issued to the person by the department and is the holder of a valid certificate under s. 73.03 (50). History: 1981 c. 20; 1997 […]
78.57 Application; form; investigation; bond; issue. (1) Application. Application for a general aviation fuel license shall be made on 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 chapter. Only a person who holds […]
78.58 Reports to department; computation of tax. (1) Reports of general aviation fuel licensees. (a) For the purpose of determining the amount of the licensee’s liability to the state for the tax imposed by this subchapter, except as provided in par. (b), each general aviation fuel licensee shall, not later than the 20th day of […]
78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report. (1) Notice required. Whenever any general aviation fuel licensee ceases to perform any of the acts for which a general aviation fuel license is required, the licensee shall notify the department in writing. The notice shall give the date […]
78.60 Theft of general aviation fuel tax moneys. All sums paid by a purchaser of general aviation fuel to any general aviation fuel dealer as general aviation fuel taxes, which have not theretofore been paid to the state, are public moneys, the property of this state. Any general aviation fuel dealer who fails or refuses […]
78.61 Presumption. For the purpose of enforcing this chapter, it is prima facie presumed that all general aviation fuel received by a general aviation fuel dealer or a general aviation fuel user into storage and dispensing equipment designed to fuel aircraft is to be transferred or delivered by the dealer or user into the supply […]
78.62 Exemptions. This subchapter does not apply to aviation fuel delivered to or used by the United States or its agencies or to an air carrier company. History: 1981 c. 20.
