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 under 26 USC 4101. The application shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.
(2) Investigation. The department shall investigate each applicant under sub. (1). No license shall be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.
(3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.
(4) Issue. If the application and the bond under s. 78.11, if that bond is required, are approved, the department shall issue a license.
(6) Transfer forbidden. A license under this section is not transferable to another person.
(7) Display of license. Each license shall be preserved and conspicuously displayed at the place of business for which issued.
History: 1991 a. 316; 1993 a. 16; 1995 a. 27; 1997 a. 27.
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.