Wisconsin Statutes & Annotations
Chapter 78 - Motor vehicle and general aviation fuel taxes.
78.407 - Adjustment in 1997.

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.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 78 - Motor vehicle and general aviation fuel taxes.

78.005 - Definitions.

78.01 - Tax imposed; collected; exceptions.

78.015 - Annual adjustment of tax rate.

78.017 - Adjustment in 1997.

78.07 - Motor vehicle fuel received.

78.09 - Supplier and exporter licenses.

78.10 - Licensing process.

78.11 - Bond.

78.12 - Reports to department; computation of tax.

78.13 - Notice by licensee of discontinuance, sale or transfer of business; final report.

78.15 - Theft of tax moneys.

78.155 - Penalties for misuse of dyed diesel fuel.

78.19 - Refund for fuel destroyed.

78.21 - Seizure and sale.

78.215 - Separate fuel supply tanks required.

78.22 - Motor vehicle fuel floor tax.

78.39 - Definitions.

78.40 - Tax imposed; collected; exceptions.

78.405 - Annual adjustment of the tax rate.

78.407 - Adjustment in 1997.

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.

78.53 - Presumption.

78.55 - Definitions.

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.

78.59 - Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.

78.60 - Theft of general aviation fuel tax moneys.

78.61 - Presumption.

78.62 - Exemptions.

78.64 - Definitions.

78.65 - Suspension and revocation of licenses.

78.66 - Records to be kept by licensees.

78.67 - Timely filing.

78.68 - Returns; failure to pay; refunds.

78.69 - Appeals.

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.

78.73 - Criminal penalties.

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.