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 manufacture is received by a supplier when the motor vehicle fuel is removed from a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture and placed in tank cars, tank trucks, tank wagons or other types of transportation equipment, containers or facilities at such refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture or when the motor vehicle fuel is placed in any tank or other container from which sales or deliveries not involving transportation of the motor vehicle fuel are made directly.
(1a) Motor vehicle fuel shipped by pipeline spur to an airport hydrant system is received when the motor vehicle fuel is received from the main pipeline into the initial or primary storage facility or holding terminal by the owner of the storage facility or holding terminal.
(3) Except as provided in subs. (1) and (1a), motor vehicle fuel imported is received at the time and place of unloading by the person for whose account that shipment or delivery is made.
(4) Any product that is not motor vehicle fuel and that is blended as a component part of motor vehicle fuel other than at a refinery, marine terminal, pipe line terminal, pipe line tank farm or place of manufacture is received by such person who is the owner of that product at the time and place the blending is completed.
(5) Renewable fuel exempt under s. 78.01 (2n) from the tax under s. 78.01 (1) is not received for the purposes of this section.
History: 1983 a. 27, 37; 1991 a. 316; 1993 a. 16; 2009 a. 401; 2013 a. 20.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 78 - Motor vehicle and general aviation fuel taxes.
78.01 - Tax imposed; collected; exceptions.
78.015 - Annual adjustment of tax rate.
78.07 - Motor vehicle fuel received.
78.09 - Supplier and exporter licenses.
78.12 - Reports to department; computation of tax.
78.13 - Notice by licensee of discontinuance, sale or transfer of business; final report.
78.155 - Penalties for misuse of dyed diesel fuel.
78.19 - Refund for fuel destroyed.
78.215 - Separate fuel supply tanks required.
78.22 - Motor vehicle fuel floor tax.
78.40 - Tax imposed; collected; exceptions.
78.405 - Annual adjustment of the tax rate.
78.47 - Alternate fuels license.
78.48 - Application; form; investigation; bond; issue.
78.49 - Reports to department; computation of tax.
78.50 - Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
78.51 - Theft of alternate fuels tax moneys.
78.52 - Separate fuel supply tanks required.
78.555 - Tax imposed; rate; collected.
78.56 - General aviation fuel license.
78.57 - Application; form; investigation; bond; issue.
78.58 - Reports to department; computation of tax.
78.60 - Theft of general aviation fuel tax moneys.
78.65 - Suspension and revocation of licenses.
78.66 - Records to be kept by licensees.
78.68 - Returns; failure to pay; refunds.
78.70 - Actions to collect tax and penalties.
78.71 - Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
78.72 - Preference given actions to enforce this chapter.
78.74 - Remedies and penalties are cumulative.
78.75 - Refund; procedure; claim unassignable.
78.77 - Registration of transporters; records to be kept.
78.78 - Reports by transporters; exceptions.
78.79 - Duty of department to enforce fuel tax provisions; promulgate rules.
78.80 - Departmental examinations; information; penalty.
78.81 - Attorney general and district attorney to prosecute; place of trial.
78.82 - Municipalities not to tax motor vehicle fuel or alternate fuels.