Chapter 78 — MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES
49 sections in this chapter.
Wis. Stat. § 78.005 Definitions
15.8K chars
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, …
Wis. Stat. § 78.01 Tax imposed; collected; exceptions
0.3K chars
78.01 (1) but does collect the tax from the customers to whom the purchaser sells the fuel and when the department gives a credit to the supplier for the tax it paid as authorized by s. 78.01 (2s). Bender v. DOR, 2005 WI App 31, 278 Wis. 2d 731, 693 N.W.2d 311, 04-0766.
Wis. Stat. § 78.015 Annual adjustment of tax rate
0.9K chars
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…
Wis. Stat. § 78.017 Adjustment in 1997
0.1K chars
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.
Wis. Stat. § 78.07 Motor vehicle fuel received
1.9K chars
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 m…
Wis. Stat. § 78.09 Supplier and exporter licenses
2.9K chars
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 l…
Wis. Stat. § 78.10 Licensing process
1.6K chars
78.10 Licensing process. (1) APPLICATION. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant’s license u…
Wis. Stat. § 78.11 Bond
3.3K chars
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 d…
Wis. Stat. § 78.12 Reports to department; computation of tax
3.9K chars
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 LICENS…
Wis. Stat. § 78.13 Notice by licensee of discontinuance, sale or transfer of business; final report
0.8K chars
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 speci…
Wis. Stat. § 78.15 Theft of tax moneys
0.8K chars
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 78.21 funds in that licensee’s ha…
Wis. Stat. § 78.155 Penalties for misuse of dyed diesel fuel
0.9K chars
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 tw…
Wis. Stat. § 78.19 Refund for fuel destroyed
0.7K chars
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 lice…
Wis. Stat. § 78.21 Seizure and sale
2.3K chars
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 …
Wis. Stat. § 78.215 Separate fuel supply tanks required
0.3K chars
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.
Wis. Stat. § 78.22 Motor vehicle fuel floor tax
2.5K chars
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 …
Wis. Stat. § 78.39 Definitions
4.7K chars
78.39 Definitions. In this subchapter: Updated 23-24 Wis. Stats. 6 (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. …
Wis. Stat. § 78.40 Tax imposed; collected; exceptions
1.5K chars
78.40 and 78.555 but unpaid by the filer, except that the department may not divulge tax return information that in the department’s opinion violates the confidentiality of that information with respect to any person other than the units of government and districts specified in t…
Wis. Stat. § 78.405 Annual adjustment of the tax rate
0.8K chars
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 …
Wis. Stat. § 78.407 Adjustment in 1997
0.1K chars
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.
Wis. Stat. § 78.47 Alternate fuels license
0.8K chars
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 f…
Wis. Stat. § 78.48 Application; form; investigation; bond; issue
3.4K chars
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 reaso…
Wis. Stat. § 78.49 Reports to department; computation of tax
2.3K chars
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 tha…
Wis. Stat. § 78.50 Notice by alternate fuels licensee of cessation, sale or transfer of business; final report
0.9K chars
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 departme…
Wis. Stat. § 78.51 Theft of alternate fuels tax moneys
0.8K chars
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…
Wis. Stat. § 78.52 Separate fuel supply tanks required
0.3K chars
78.52 Separate fuel supply tanks required. Every motor vehicle operated by alternate fuel shall be equipped with an alternate fuel supply tank separate from and in no way connected to any cargo tank on or attached to such motor vehicle. History: 1993 a. 16.
Wis. Stat. § 78.53 Presumption
0.4K chars
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…
Wis. Stat. § 78.55 Definitions
2.3K chars
78.55 Definitions. In this chapter: (1) “Air carrier company” has the meaning given in s. 76.02 (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 dep…
Wis. Stat. § 78.555 Tax imposed; rate; collected
0.9K chars
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 chap…
Wis. Stat. § 78.56 General aviation fuel license
0.3K chars
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). His…
Wis. Stat. § 78.57 Application; form; investigation; bond; issue
3.6K chars
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 re…
Wis. Stat. § 78.58 Reports to department; computation of tax
1.8K chars
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 fu…
Wis. Stat. § 78.59 Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report
0.8K chars
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 no…
Wis. Stat. § 78.60 Theft of general aviation fuel tax moneys
0.8K chars
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…
Wis. Stat. § 78.61 Presumption
0.4K chars
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 …
Wis. Stat. § 78.62 Exemptions
0.3K chars
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. SUBCHAPTER IV PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND ALTERNATE FUEL T…
Wis. Stat. § 78.64 Definitions
0.6K chars
78.64 Definitions. In this subchapter: (1) “Alternate fuels” has the meaning given in s. 78.39 (1). (2) “Department” means the department of revenue. (3) “Motor vehicle fuel” has the meaning given in s. 78.005 (13). May 22, 2026, are designated by NOTES. (Published 5-22-26) 78.64…
Wis. Stat. § 78.65 Suspension and revocation of licenses
1.8K chars
78.65 Suspension and revocation of licenses. (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47 violates any provision of this chapter and the department deems good cause exists for suspension or revocation by reason of such violation, the department may …
Wis. Stat. § 78.66 Records to be kept by licensees
1.2K chars
78.66 Records to be kept by licensees. (1) Every general aviation fuel licensee and licensee under s. 78.09 or 78.47 shall keep a record of all purchases, receipts, sales, distribution and consumption of each kind or trade name of motor vehicle fuel, crude petroleum and general a…
Wis. Stat. § 78.67 Timely filing
0.5K chars
78.67 Timely filing. When the final date provided in this chapter for the filing of any report or claim or for the remittance of any tax or penalty falls on a Saturday, Sunday or legal holiday, the next secular or business day shall be the final date. The provisions on timely fil…
Wis. Stat. § 78.68 Returns; failure to pay; refunds
4.8K chars
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 th…
Wis. Stat. § 78.69 Appeals
0.2K chars
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.
Wis. Stat. § 78.70 Actions to collect tax and penalties
4.1K chars
78.70 Actions to collect tax and penalties. (1) DEPARTMENT AUTHORITY. The department may collect delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the manner provided for the collection of delinquent income and franchise taxes under ss. 71.80 (12), …
Wis. Stat. § 78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims
1.3K chars
78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims. (1) If the property of any licensee is seized upon any mesne or final process of any court of this state, or when the business of any licensee is suspended by the action of creditors o…
Wis. Stat. § 78.72 Preference given actions to enforce this chapter
0.2K chars
78.72 Preference given actions to enforce this chapter. All proceedings and hearings, civil or criminal, arising under this chapter shall be given preference. History: 1983 a. 219.
Wis. Stat. § 78.73 Criminal penalties
2.5K chars
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 fictit…
Wis. Stat. § 78.74 Remedies and penalties are cumulative
0.3K chars
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.
Wis. Stat. § 78.75 Refund; procedure; claim unassignable
7.3K chars
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 …
Wis. Stat. § 78.77 Registration of transporters; records to be kept
11.2K chars
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 sta…