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 than the last day of each month, file a monthly report for the next preceding month. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be signed by the licensee or the licensee's duly authorized agent.
(b) The department may allow alternate fuels licensees whose tax liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports shall be filed on or before the last day of the next month following the end of each calendar quarter. The report shall contain the declaration, subscription and information specified in par. (a).
(2) Reports of others. Any person who is not an alternate fuels licensee and who uses any alternate fuel in this state upon which the tax under this subchapter has not been paid or the liability therefor has not been incurred by any alternate fuels licensee in this state shall file a report and pay the tax on such fuel and shall be subject to this subchapter in the same manner as are alternate fuels licensees.
(3) Computation of tax. Each alternate fuels licensee at the time of making the monthly or quarterly report shall compute and pay to the department the full amount of the alternate fuels tax for the next preceding month or quarter. The amount of the tax shall be computed as follows: the number of gallons of alternate fuels delivered or placed by the licensee into the fuel supply tanks of motor vehicles or sold to a retailer if the supplier reports and pays the tax under s. 78.40 (1) shall be multiplied by the amount provided in s. 78.40 (1) and the resulting figure shall be the amount of the alternate fuels tax for the next preceding month or quarter.
History: 1973 c. 333; 1975 c. 180, 421; 1979 c. 221; 1981 c. 20; 1985 a. 302; 1993 a. 16; 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.