Chapter 78, MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES
54 sections in this chapter.
Wis. Stat. § 78.79 Duty of department to enforce fuel tax provisions; promulgate rules
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78.79 Duty of department to enforce fuel tax provisions; promulgate rules. The department shall enforce this chapter and see that all violations thereof are promptly prosecuted, and that all moneys received by licensees and other persons and in their hands as trust funds and due …
Wis. Stat. § 78.80 Departmental examinations; information; penalty
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78.80 Departmental examinations; information; penalty. (1) The department, or any deputy, employee or agent appointed in writing, is authorized at any time during the business day to examine the books, records, papers, receipts, invoices, storage tanks and any equipment of any li…
Wis. Stat. § 78.81 Attorney general and district attorney to prosecute; place of trial
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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 t…
Wis. Stat. § 78.82 Municipalities not to tax motor vehicle fuel or alternate fuels
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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, ha…