Chapter Trans 152

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 History History: 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 Trans 152.08 Reporting.

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)(a) (a) Failure to file a required report.

Trans 152.08(5)(b) (b) Filing a required report late.

Trans 152.08(5)(c) (c) Filing a late amended required report which shows taxes due.

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 History History: 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 Trans 152.09 Refunds and credits.

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 History History: 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 Trans 152.095 Successor liability.

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) (2) Definitions. In this section:

Trans 152.095(2)(a) (a)

Trans 152.095(2)(a)1. 1. “Successor” includes any of the following:

Trans 152.095(2)(a)1.a. a. A purchaser or assignee of a business or assets of a business.

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. 2. “Successor” does not include:

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.

Trans 152.095(2)(a)2.b. b. A financial institutional or mortgagee who forecloses on a loan to a licensee owing delinquent tax.

Trans 152.095(2)(a)2.c. c. A personal representative, special administrator or the licensee’s estate.

Trans 152.095(2)(b) (b) “Purchase price” includes all of the following:

Trans 152.095(2)(b)1. 1. Consideration paid for tangible personal property and for intangibles such as leases, licenses and good will.

Trans 152.095(2)(b)2. 2. Fair market value or property received for tangible personal property and for intangibles such as leases, licenses and good will.

Trans 152.095(2)(b)3. 3. Debts assumed by the purchaser, or canceled by a creditor.

Trans 152.095(3) (3) Extent of liability.

Trans 152.095(3)(a) (a) If there is no purchase price, there shall be no successor’s liability.

Trans 152.095(3)(b) (b) A successor shall be liable to the extent of the purchase price.

Trans 152.095(3)(c) (c) A successor shall be liable only for the amount of tax and interest and not for penalties. The successor’s liability shall not bear interest after the purchase date.

Trans 152.095(3)(d) (d) A successor’s liability is determined by law and may not be altered by agreements or contracts between the buyer and the seller.

Trans 152.095(4) (4) Procedures for purchasers.

Trans 152.095(4)(a) (a) A purchaser shall withhold a sufficient amount from the purchase price to cover any fuel use tax and interest liability.

Trans 152.095(4)(b) (b) The purchaser shall submit a written request to the department for a clearance certificate. The letter requesting the certificate shall include the licensee’s name, business name and license number, if known, of the prior operator. All fuel use tax reports for all periods shall be filed with the department before it may issue the certificate.

Trans 152.095(4)(c) (c) The department has 60 days from the date it receives the request for clearance certificate or from the date that the former owner makes its records available, whichever is later, but no later than 90 days after it receives the request, to ascertain the amount of fuel tax liability, if any. The department shall, within these periods, issue either of the following:

Trans 152.095(4)(c)1. 1. A clearance certificate.

Trans 152.095(4)(c)2. 2. A notice of fuel use tax liability to the successor, which shall state the amount of tax and interest due before a clearance certificate can be issued.

Trans 152.095(4)(d) (d) The department’s failure to mail the notice within the 90 day period under par. (c) shall release the purchaser from any further liability.

Trans 152.095(5) (5) Department’s collection procedures.

Trans 152.095(5)(a) (a) The department shall first direct collection actions against a licensee who sells the licensee’s business, supplies or equipment.

Trans 152.095(5)(b) (b) Action against the successor may not be commenced prior to an action against the predecessor unless the predecessor has no ability to pay or it appears that a delay would jeopardize collection of an amount due.

Trans 152.095 History History: Cr. Register, May, 1997, No. 497, eff. 6-1-97.

subch. II of ch. Trans 152 Subchapter II — IRP

Trans 152.10 Trans 152.10 International registration plan. Under the authority of s. 341.405, Stats., Wisconsin became a member of the international registration plan. The IRP is an agreement among states and provinces to simplify the payment of registration fees by interstate motor carriers. The IRP reduces the paperwork and compliance burdens for the motor carrier industry. The provisions of the international registration plan in effect on October 1, 1996, and those subsequently ratified by this state, are incorporated by reference.

Trans 152.10 Note Note: A copy of the plan, as well as previous versions of the plan, are available at https://www.irponline.org/page/ThePlan.

Trans 152.10 History History: Cr. Register, May, 1997, No. 497, eff. 6-1-97.

Trans 152.101 Trans 152.101 IRP registration application. A person shall file an application for licensing in the name of the licensee with the department on forms specified by the department. The application shall contain the following:

Trans 152.101(1) (1) The federal employer identification number. For owner operators, a valid Wisconsin drivers license number.

Trans 152.101(2) (2) Valid IFTA license. Owner operators without their own IFTA license shall provide a copy of a current lease showing name of lessor, individual or legal name of the lessee, the date of the lease, the period of the lease, and a statement that the lessee is responsible for the filing of the fuel tax. If the lease terminates prior to the IRP renewal, the new lease shall be provided to the department within 30 days of new lease.

Trans 152.101(3) (3) USDOT number of the motor carrier responsible for the safety of the registered vehicle.

Trans 152.101(4) (4) Owner’s, partner’s or corporate name.

Trans 152.101(5) (5) Legal business name if different than sub. (2).

Trans 152.101(6) (6) Geographical address used for the established place of business.

Trans 152.101(7) (7) A telephone bill with a Wisconsin phone number and Wisconsin geographical address in the business name billed to the established place of business address.

Trans 152.101(8) (8) Registration with the Wisconsin department of financial institutions as a business in good standing in Wisconsin.

Trans 152.101(9) (9) An original signature of the licensee and if there is an authorized representative or attorney in fact, the original signature of the authorized representative or attorney in fact, or in an electronic format as prescribed by the department.

Trans 152.101(10) (10) Proof of vehicle ownership in the form of a photocopy of the vehicle title.

Trans 152.101 Note Note: A license application form MV2854 may be ordered from the Wisconsin Department of Transportation, Motor Carrier Services Section, P.O. Box 7955, Madison, Wisconsin 53707-7955.

Trans 152.101 History History: CR 04-004: cr. Register December 2004 No. 588, eff. 1-1-05.

Trans 152.105 Trans 152.105 Registration required. No person may operate an apportionable vehicle in this state unless at the time of operation the vehicle is registered under the IRP, is issued a valid vehicle registration trip permit, is exempt under a reciprocity agreement, or is entering or leaving Wisconsin to have or after having had special equipment, or a body constructed or installed, or for repair as provided by s. 341.40, Stats.

Trans 152.105 History History: Cr. Register, May, 1997, No. 497, eff. 6-1-97.

Trans 152.11 Trans 152.11 Records requirements.

Trans 152.11(1) (1) Distance records. All registrants shall maintain detailed distance records on an individual vehicle basis. Such records shall contain all of the following:

Trans 152.11(1)(a) (a) Actual distance travelled.

Trans 152.11(1)(b) (b) Distance summaries for each vehicle for each jurisdiction in which the vehicle operated.

Trans 152.11(1)(c) (c) Summaries of the total distance operated in all jurisdictions for each reporting period.

Trans 152.11(1)(d) (d) Supporting information shall include the following information:

Trans 152.11(1)(d)1. 1. Date of trip, both starting and ending.

Trans 152.11(1)(d)2. 2. Trip origin and destination.

Trans 152.11(1)(d)3. 3. Route of travel.

Trans 152.11(1)(d)4. 4. Beginning and ending odometer or hubodometer reading of the trip.

Trans 152.11(1)(d)5. 5. Total trip distance.

Trans 152.11(1)(d)6. 6. Distance by jurisdiction.

Trans 152.11(1)(d)7. 7. Unit number or vehicle identification number.

Trans 152.11(1)(d)8. 8. Vehicle fleet number.

Trans 152.11(1)(d)9. 9. Registrant’s name.

Trans 152.11(2) (2) Electronic records and record keeping. On-board recording devices, satellite tracking systems, or other electronic data recording systems may be used in lieu of or in addition to handwritten detailed distance records for record keeping purposes. If a registrant or licensee exercises this option, any device or electronic system used in conjunction with a device shall meet the requirements specified in s. Trans 152.11 (1), unless waived by the department. Other equipment monitoring devices, such as those that transmit or may be interrogated as to vehicle location or travel, may be used to supplement or verify handwritten or electronically-generated detailed distance records.