78.61 Presumption. For the purpose of enforcing this chapter, it is prima facie presumed that all general aviation fuel received by a general aviation fuel dealer or a general aviation fuel user into storage and dispensing equipment designed to fuel aircraft is to be transferred or delivered by the dealer or user into the supply tanks of aircraft.
History: 1981 c. 20, 314.
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.