Trans 152.05(5)(a)(a) General. The department may require an applicant to post a surety bond or an irrevocable letter of credit as a condition of obtaining or retaining a license when an applicant has failed to file timely reports, when the fuel tax has not been remitted or when an audit indicates that a bond is required to protect the interests of the department. If a person fails to post a bond within the time required by the department, the department may refuse to issue a license or may revoke a license. Trans 152.05(5)(b)(b) Factors for the department’s consideration. In determining whether or not a bond will be required, the department may consider all relevant factors including the following: Trans 152.05(5)(b)2.2. The person’s prior record of filing tax reports and paying taxes and fees of any kind. Trans 152.05(5)(c)(c) Determination of amount. If a bond is required to be posted, the amount shall be equal to the licensee average quarterly use tax liability or projected liability plus any outstanding delinquency increased to the next even $100 amount. Trans 152.05(5)(d)(d) Return of bond. If the licensee complies with all the requirements of this section for 24 consecutive months, the bond may be returned to the licensee. Trans 152.05(6)(6) Decal. Each licensee shall display 2 current fuel decals issued by the department for each qualified motor vehicle in its fleet. A fuel decal shall be placed on the exterior portion of the cab’s passenger side and driver’s side. In the case of transporters, manufacturers, dealers or driveaway operations, the decals need not be permanently affixed but may be temporarily displayed in a visible manner on the cab’s passenger side and driver’s side. Trans 152.05(7)(7) License display. A licensee shall display a copy of the license in every qualified motor vehicle that the licensee operates under the IFTA license. Trans 152.05(9)(9) Cancellation. A license shall be cancelled at the written request of the licensee. Trans 152.05(10)(10) Leased vehicles. A lessor of vehicles that is regularly engaged in the business of leasing or renting motor vehicles without drivers may be issued a license. Trans 152.05(11)(11) Fleets. No licensee may be issued more than one license per fleet. The licensee shall make legible copies of the license and one copy shall be carried in each qualified motor vehicle. No qualified motor vehicle may be operated in the state of Wisconsin without a copy of the licensee’s fleet license. Trans 152.05(12)(12) Replacement license or decal. If a license or an IFTA decal is lost prior to expiration, the department may issue a replacement license for $3.00 or IFTA decal for $2.00 after the holder sends in a signed statement stating that the prior decal is lost. Trans 152.05 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.04 and am. (1), Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: r. and recr. (2) (d), am. (3) (a), (7) and (12), r. (3) (b) and (c) and (8) Register December 2004 No. 588, eff. 1-1-05. Trans 152.06Trans 152.06 Tax paid purchases. No person may be allowed a credit under s. 341.45 (2), Stats., unless the person maintains the records required by this section and s. Trans 152.07 for fuel tax paid. Trans 152.06(1)(1) Receipt documentation. Licensees shall retain all receipts and invoices, credit card receipts, or microfilm or microfiche copies of the records showing evidence of purchases and whether tax was paid for a period of 4 years from the due date of the tax report, unless the required tax report is not filed. If a tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Facsimiles of receipts may be retained by using other types of technology with authorization from the department. Trans 152.06(2)(2) Receipt content. An acceptable receipt or invoice for tax paid purchases credited against motor fuel tax liability must include the following: Trans 152.06(2)(g)(g) Purchaser’s name. In the case of an agreement between a lessor and a lessee, receipts will be accepted in either name, provided a legal connection can be made to the reporting party. Trans 152.06(3)(3) Bulk storage. In the case of fuel withdrawals from licensee owned, tax paid bulk storage, credit may be obtained under s. 341.45 (2), Stats., only if the following detailed records are maintained for each withdrawal of fuel: Trans 152.06(3)(e)(e) Purchase and inventory records to substantiate that tax was paid on all bulk purchases. Trans 152.06 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.05, Register, May, 1997, No. 497, eff. 6-1-97. Trans 152.07(1)(1) Fuel. Each licensee shall maintain a complete record of all fuel purchased, received and used in the conduct of its business. The fuel records shall contain the following: Trans 152.07(1)(f)(f) Fuel summaries for each vehicle for each jurisdiction in which the vehicle was operated. Trans 152.07(1)(g)(g) Summaries of the total fuel obtained under each category specified in pars. (c) to (f) for each calendar quarter. Trans 152.07(2)(2) Distance. All licensees shall, in addition, maintain detailed distance records on an individual vehicle basis. Such records shall contain the following: Trans 152.07(2)(c)(c) Travel summaries for each vehicle for each jurisdiction in which the vehicle operated. Trans 152.07(2)(d)(d) Summaries of the total distance under each category specified in pars. (a) to (c) for each calendar quarter. Trans 152.07(2m)(2m) Decal accountability. The licensee is responsible to account for all decals issued to licensee. That includes which vehicle decals were placed on and the sequential decal identification number that the vehicle received. Failure to account for all decals issued, for a period of 4 years may result in a 4-mpg jeopardy assessment based on Wisconsin average vehicle use. Trans 152.07(3)(3) Retention period. Licensees shall retain the records required by subs. (1) and (2) for a period of 4 years from the due date of the tax report unless the required tax report is not filed. If a required tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Failure to timely provide records demanded for the purpose of audit extends the statute of limitations for assessment of additional tax by the department until 9 months after the records are provided. Successive failures to adequately respond to a demand for records relate back to the first demand. The record retention period is extended indefinitely by refusal to provide documents. Trans 152.07(4)(4) Burden of proof. All motor fuel or special fuel acquired which is normally subject to use tax is taxable unless proof to the contrary is provided by the licensee. Trans 152.07 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.06, Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: cr. (2m) Register December 2004 No. 588, eff. 1-1-05. Trans 152.08(1)(1) Quarterly reports. Except as provided in sub. (2), all licensees shall file a calendar quarterly report with the department and shall pay all taxes due. Payment shall be included with the quarterly report. Quarterly reports are required, even if no operation was conducted during the reporting period or if no taxable fuel was used. Failure to receive the authorized report form does not relieve the licensee from the obligation of submitting a report. Trans 152.08(2)(2) Annual reports. Notwithstanding the quarterly reporting requirements of sub. (1), the department may allow annual reporting by licensees who have been reporting for at least one calendar year and whose operations equal less than 5,000 total annual miles or 8300 kilometers in Wisconsin. This will be based upon at least 4 quarters of filing history. Should a licensee choose to report annually, it shall petition the department and receive approval to do so. The reporting period for a licensee filing annual reports shall be from April 1 to March 31. Trans 152.08(3)(3) Due date. The report filed by the licensee shall be due on the last day of the month immediately following the close of the quarter for which the report is due. Reports postmarked with U.S. or Canadian postal service postmark not later than midnight of the due date or marked as received by the fuel tax unit within the department prior to the due date shall be considered timely filed. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date. Trans 152.08(4)(4) Computer-generated reports. The department may authorize a licensee or its agent to submit a computer-generated report in lieu of the standard report if the report includes all required information and is in a form which is acceptable to the department. Trans 152.08(5)(5) Penalty. Reports not filed by the due date shall be considered late and any taxes due considered delinquent. The department shall assess the licensee an appealable penalty of $50 or 10% of assessed taxes, whichever is greater, for any of the following: Trans 152.08(5)(d)(d) Underpaying or failing to pay taxes due at the time of filing the report. Trans 152.08(6)(6) Interest. The department shall assess interest on all delinquent taxes due from the due date of the report. Interest shall accrue at the interest rate of one percent per month. One month’s interest shall be charged for each month or fraction thereof that a report is late. Trans 152.08(7)(7) Alternate measurement. For reporting fuels that cannot be measured in liters or gallons, the licensee shall report the fuel at a conversion factor determined by the department. Trans 152.08(8)(8) Amendments. Licensees may not amend quarterly reports requesting a refund after receiving notification of an impending audit. Trans 152.08(9)(9) Revocation. If any licensee fails to report when required to do so or fails to pay in full the taxes due, the department shall mail a notice of intent to revoke the license to the address of record of the licensee advising of the immediate revocation of IFTA licensing privileges if the delinquent amount is not paid within 10 days. If the person’s tax delinquency has not been satisfied within 10 days, the person’s license shall be revoked. Trans 152.08 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.07, Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: am. (9) Register December 2004 No. 588, eff. 1-1-05. Trans 152.09(1)(1) Refund requests. The licensee shall receive on request a refund of any accumulated credits. An applicant claiming a refund shall file a report in the form prescribed by the department together with the proof of the payment of the tax. If the report is not filed within 90 days of the end of the quarter in which the credit accrued, no refund may be paid. Trans 152.09(2)(2) Credits. A licensee shall receive full credit for tax paid on fuel purchased in Wisconsin and consumed in another jurisdiction provided a fuel use tax is paid to the other jurisdiction. Upon request, the department shall refund the amount of any credit balance. Proof of payment of tax paid to Wisconsin and other jurisdictions may be required. A credit, when not refunded, shall be carried over to offset liabilities of the licensee in future reporting periods until the credit is fully offset or until 8 calendar quarters shall have passed from the end of the calendar quarter in which the credit accrued, whichever occurs sooner. A credit shall be forfeited if not used or refunded within the 8-quarter period. Trans 152.09(3)(3) Delinquent taxes. As a condition to issuance of a fuel tax license, an applicant shall authorize on the application that a refund may be withheld if the licensee is delinquent of fuel use taxes due or taxes or fees due other agencies of this state. Refunds may be withheld if there is another tax or monetary liability due to another state agency. No refund shall be issued to any person that has not filed all reports due at the time of the request or who has not paid all taxes due under s. 341.45, Stats. The department may set off any refunds due a person if the person is delinquent of fuel taxes or any other fees to the department or any other state agency. Setoffs are allocated to delinquent fuel taxes, registration fees due the department and then to fees due other agencies. Trans 152.09 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.11, Register, May, 1997, No. 497, eff. 6-1-97. Trans 152.095(1)(1) General. If any licensee liable for any amount of tax and interest under this subchapter sells the licensee’s business, substantially all the assets of the business or quits the business, the licensee’s successor shall withhold a sufficient amount of the purchase price to cover such amount until the former licensee produces a receipt from the department that it has been paid or a certificate stating that no amount is due. If any taxes and interest are due, the licensee’s successor is personally liable for the payment of the amount required to be withheld to the extent of the purchase price. Trans 152.095(2)(a)1.b.b. A creditor, including a financial institution, that actually operates the business or part of the business which has been voluntarily surrendered by a delinquent debtor in full or partial liquidation of the debt. Trans 152.095(2)(a)2.a.a. A surviving joint tenant where the business or assets passes by law to the remaining joint tenant.
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