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Wisconsin Statutes Taxation (Ch. 70 to 79) § 78.49. Reports to department; computation of tax

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Wisconsin Statutes Taxation (Ch. 70 to 79) § 78.49. Reports to department; computation of tax - last updated January 01, 2025 | https://codes.findlaw.com/wi/taxation-ch-70-to-79/wi-st-78-49/

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