Chapter Trans 152
WISCONSIN INTERSTATE FUEL TAX AND INTERNATIONAL REGISTRATION PROGRAM
Trans 152.01 Introduction. Trans 152.02 Definitions. Trans 152.025 Applications for motor carrier credentials. Trans 152.03 International fuel tax agreement. Subchapter I — IFTA
Trans 152.04 Imposition of tax. Trans 152.06 Tax paid purchases. Trans 152.07 Licensee records requirements. Trans 152.09 Refunds and credits. Trans 152.095 Successor liability. Subchapter II — IRP
Trans 152.10 International registration plan. Trans 152.101 IRP registration application. Trans 152.105 Registration required. Trans 152.11 Records requirements. Trans 152.12 Records retention period. Trans 152.123 Inadequate records penalty. Trans 152.124 Special registration period. Trans 152.125 Permanent IRP plates. Trans 152.126 Display of IRP plates. Subchapter III — Audits, Assessments and Appeals
Trans 152.13 Audits and assessments. Trans 152.14 Appeal procedures. Trans 152.16 Jeopardy assessment. Subchapter IV — Collections
Trans 152.17 Actions to collect tax, fees and penalties. Trans 152.01(1)(1) Purpose. This chapter creates rules which shall be used in the collection of: Trans 152.01(1)(a)(a) Motor fuel and alternative fuel use taxes for fuel that is purchased in Wisconsin and other jurisdictions and consumed by qualified motor vehicles operating on the highways of this state. Trans 152.01(1)(b)(b) Registration fees paid to Wisconsin and other jurisdictions by persons who purchase IRP registration credentials from the department and operate apportionable vehicles on the highways of this state. Trans 152.01(2)(2) Scope. This chapter applies to persons who operate qualified motor vehicles or apportionable motor vehicles, or both, on the highways of this state. Trans 152.01 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; am. (1) and (2), renum. (3) to be Trans 152.03, Register, May, 1997, No. 497, eff. 6-1-97. Trans 152.02Trans 152.02 Definitions. The words and phrases defined in ss. 340.01 and 341.45 (1), Stats., have the same meaning in this chapter unless a different definition is specifically provided. In this chapter: Trans 152.02(1)(1) “Applicant” means a person in whose name the application for licensing is filed for the purpose of motor fuel or special fuel tax reporting under the provisions of s. 341.45, Stats. Trans 152.02(2)(2) “Apportionable vehicle” has the same meaning as defined in the international registration plan, article II, s. 204. Trans 152.02 NoteNote: The International Registration Plan, Article II, s. 204 defines “apportionable vehicle” as any vehicle, except recreational vehicles, vehicles displaying restricted plates, city pickup and delivery vehicles, buses used in transportation of chartered parties, and government-owned vehicles, used or intended for use in two or more member jurisdictions that allocate or proportionally register vehicles and is used for the transportation of persons for hire or designed, used or maintained primarily for the transportation of property and:
Trans 152.02 Note1. is a power unit having two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds; or
Trans 152.02 Note2. is a power unit having three or more axles, regardless of weight; or
Trans 152.02 Note3. is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
Trans 152.02 NoteTrucks and truck tractors, and combinations of vehicles having a gross vehicle weight of 26,000 pounds or less and buses used in transportation of chartered parties may be proportionally registered at the option of the registrant.
Trans 152.02(3)(3) “Audit” means a physical examination of the records and source documents supporting the licensee’s fuel use reports or the registrant’s IRP reports, or both, conducted pursuant to s. 341.43, Stats., and ch. 78, Stats. Trans 152.02(4)(4) “Authorized representative” means the person commissioned to serve as attorney in fact on behalf of a person pursuant to a power-of-attorney designation. Trans 152.02(5)(5) “Base jurisdiction” means the international fuel tax agreement or IRP member jurisdiction: Trans 152.02(5)(a)(a) Where qualified motor vehicles are based for vehicle registration purposes; Trans 152.02(5)(b)(b) Where the operational control and operational records of the licensee’s qualified motor vehicles are maintained or can be made available; and Trans 152.02(5)(c)(c) Where some distance is accrued by qualified motor vehicles within the fleet. Trans 152.02(6)(6) “Cancellation” means the annulment of a license and its provisions by either the licensing jurisdiction or the licensee. Trans 152.02(7m)(7m) “Established place of business” means a physical structure owned, leased or rented by the fleet registrant. The physical structure shall be designated by a street number or road location, be open during normal business hours, and have located within it all of the following: Trans 152.02(7m)(a)(a) A telephone or telephones publicly listed in the name of the fleet registrant. Trans 152.02(7m)(c)(c) The operational records of the fleet, unless the records can be made available in accordance with the provisions of section 1602 of the international registration plan. Trans 152.02(8)(8) “Fleet” means one or more qualified motor vehicles grouped together for fuel tax reporting purposes. Trans 152.02(9)(9) “Fuel supply tank” means the container for holding, transporting or storing motor fuel or special fuel. Trans 152.02(10)(10) “Highways of this state” means “highways” as defined in s. 340.01 (22), Stats., within the boundaries of this state as defined in article II, section 1, Wisconsin Constitution. Trans 152.02(11)(11) “International fuel tax agreement” or “IFTA” means an agreement between certain member jurisdictions which allows for the collection of fuel taxes owed to all member jurisdictions by the member jurisdiction in which a person is based. Trans 152.02(12)(12) “International registration plan” or “IRP” means an agreement among states and provinces to simplify the payment of registration fees by interstate motor carriers. Trans 152.02(13)(13) “Jurisdiction” means a state, territory or possession of the United States, the District of Columbia, or a state, province or territory of another country. Trans 152.02(14)(14) “Lessee” means a person who has the legal possession and control of a vehicle owned by another under terms of a lease or rental agreement. Trans 152.02(15)(15) “Lessor” means a person who, under the terms of a lease or rental agreement, grants the legal right of possession, control of and responsibility for the operations of the vehicle to another person. Trans 152.02(16)(16) “License” means an international fuel tax agreement license. Trans 152.02(17)(17) “Licensee” means a person who holds a valid fuel tax license issued by the department. Trans 152.02(19)(19) “Person” includes any individual, public or private corporation, body politic, including any unit or division, joint venture, joint stock company, partnership, association, trust, receiver, executor, administrator, any other fiduciary or any other entity. Trans 152.02(20)(20) “Qualified motor vehicle” means a motor vehicle other than a recreational vehicle used, designed or maintained for transportation of persons or property that meets any of the following: Trans 152.02(20)(a)(a) Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms. Trans 152.02(20)(c)(c) Is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. Trans 152.02(21)(21) “Reciprocal agreement” means an agreement the department enters with another state under s. 341.45 (2), Stats., under which the department may waive all or any part of the requirements of s. 341.45, Stats., upon those who use motor vehicle or alternative fuels. Trans 152.02(22)(22) “Reciprocity agreement” means an agreement that the department enters with another state under s. 341.41, Stats., or with an American Indian tribe or band under s. 341.409, Stats., under which the department may exempt vehicles from certain registration requirements. Trans 152.02(23)(23) “Recreational vehicle” means vehicles such as motor homes, pickup trucks with attached campers and buses, when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor. Trans 152.02(24)(24) “Registrant” means a person, firm or corporation in whose name or names a vehicle is properly registered for IRP purposes. Trans 152.02(25)(25) “Registration” means the qualification of motor vehicles normally associated with a prepayment of licensing fees for the privilege of using the highway and the issuance of license plate and a registration card or temporary registration containing owner and vehicle data. Trans 152.02(26)(a)(a) A person who directly or indirectly owns, controls or holds with power to vote 20% or more of the outstanding voting securities of the licensee, other than the person who holds the securities:
