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.
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 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(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(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)(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(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.
Trans 152.11(3)
(3) Title. A copy of the Wisconsin title to the vehicle being registered shall accompany the application and be maintained in the carrier's file.
Trans 152.11 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97;
CR 04-004: cr. (3)
Register December 2004 No. 588, eff. 1-1-05.
Trans 152.12
Trans 152.12 Records retention period. Registrants shall retain the records for an application for apportionment registration required by s.
Trans 152.11 for 5
½ years. 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 152.12 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.123
Trans 152.123 Inadequate records penalty. If any person fails to make the records required under s.
Trans 152.11 available upon proper request or if any person fails to maintain adequate required records, the department may compute and assess upon the registrant an inadequate records penalty in addition to other penalties, taxes and fees. The IRP penalty assessment shall be computed as follows:
Trans 152.123(1)
(1) Upon the registrant's first refusal to make the required records available upon proper request or upon the department's first determination of inadequate maintenance of records, a penalty equal to 20% of the total registration fee for the period under review.
Trans 152.123(2)
(2) If the registrant was previously assessed an inadequate record penalty, then upon the registrant's refusal to make the required records available upon proper request or upon the department's determination of inadequate maintenance of records, a penalty equal to 50% of the total registration fee for the period under review.
Trans 152.123(3)
(3) If the registrant was previously assessed more than one inadequate record penalty, then upon the registrant's refusal to make the required records available upon proper request or upon the department's determination of inadequate maintenance of records, a penalty equal to 100% of the total registration fee for the period under review.
Trans 152.123 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.124(1)(1)
The department may require that any vehicle eligible for registration under the IRP be registered according to a monthly series system of registration prescribed by this section.
Trans 152.124(2)
(2) There are established 12 registration periods, each to be designated by a calendar month and to start on the first day of such month and end on the last day of the 12th month from the date of commencement. The department shall administer the monthly series system of registration to distribute the work of registration throughout the calendar year.
Trans 152.124(3)
(3) All vehicles subject to registration under the monthly series system under this section shall be registered by the department for a period of 12 consecutive calendar months, except as follows:
Trans 152.124(3)(a)
(a) If the registrant holds IRP registration plates which were removed from a vehicle and the plates were issued under the monthly series system, the department shall register a replacement vehicle of the same type and gross weight which is the subject of the application for the remainder of the unexpired registration period.
Trans 152.124(3)(b)
(b) If the registrant does not hold current IRP registration plates under the circumstances described in par.
(a) and the application is an original rather than a renewal application, the department may register the vehicle which is the subject of the application for such period or part of a period as the department determines will help to equalize the registration and renewal workload of the department.
Trans 152.124(4)
(4) When the department initially implements the monthly series registration system under this section, it may provide for renewal registration periods of not less than 6 months nor more than 18 months. The fees under this subsection shall be assessed according to the length of the registration periods.
Trans 152.124 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.125(1)(1)
The department may issue permanent registration plates to vehicles registered under the auspices of the IRP.
Trans 152.125(2)
(2) The department shall charge a fee of $3.00 to cover the cost of issuance of each plate issued under the IRP as specified in s.
341.405 (2), Stats.
Trans 152.125(3)
(3) The department shall charge a fee of $3.00 to cover the cost of issuance of each cab card issued under the IRP as specified in s.
341.405 (2), Stats.
Trans 152.125 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.126(1)(1)
The department may issue one registration plate to each vehicle registered under the auspices of the IRP.
Trans 152.126(2)
(2) If the vehicle is a truck tractor, road tractor or motor truck, the registration plate shall be attached firmly and rigidly in a horizontal position in a conspicuous place on the front of the vehicle.
Trans 152.126(3)
(3) If the vehicle is a semitrailer or trailer, the registration plate shall be attached firmly and rigidly in a horizontal position in a conspicuous place on the back of the vehicle.
Trans 152.126(4)
(4) The plate shall at all times be maintained in a legible condition and shall be so displayed that it can be readily and distinctly seen and read.
Trans 152.126(5)
(5) Any peace officer may require the proper display of a plate pursuant to this section.
Trans 152.126 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.128
Trans 152.128 Penalties. Persons who own or operate apportionable vehicles which are not in compliance with the requirements of subch.
II may be subject to the penalties under s.
85.16, Stats.
Trans 152.128 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.13(1)(1)
Audit. The department may conduct such audits that it deems necessary to determine the adequacy of the taxes or fees paid under this chapter. All records described in this chapter shall be made available to the department at its request.
Trans 152.13(2)
(2) Auditor expenses. If the records of an applicant, a licensee or a registrant are not made available to the department in Wisconsin, the department shall require the applicant, licensee or registrant to reimburse the department for actual and necessary expenses plus wages pursuant to the appropriate state compensation plan or applicable labor agreement. The actual and necessary expenses charged include the following:
Trans 152.13(3)(a)
(a) The department may, by field or office audit, determine the fuel use tax or registration fees to be paid or refunded to any person. The determination may be made on the basis of facts contained in the reports or upon any other information in the department's possession. The determination may be made on the basis of sampling, whether or not the person being audited has complete records of transactions and whether or not the person being audited consents. The department may examine and inspect books, records, memoranda and property of any person in order to verify the tax liability of that person or another person. The department may subpoena any person to give testimony under oath before it and to produce whatever books, records or memoranda are necessary in order to enable the department to verify the tax liability of that person or another person. The determination by the department shall be presumed to be correct. If that determination is challenged, the burden of proving its invalidity shall be on the person challenging it.
Trans 152.13(3)(b)
(b) If any person fails to make records available upon proper request or if any person fails to maintain records from which the true liability may be determined, the department may assess a tax or registration fee based upon the department's estimation of the tax or registration fee liability. The department may make an estimate from information previously furnished by the person, if available, may make an estimate based upon 4 miles per gallon, and any other pertinent information that may be available to the department. The assessment made by the department pursuant to this procedure shall be presumed to be correct, and in any case where the validity of the assessment is drawn in question, the burden shall be on the person to establish by a fair preponderance of evidence that the assessment is erroneous or excessive.
Trans 152.13(3)(c)
(c) In the event that a person fails, neglects or refuses to file a tax report when due, the department shall, on the basis of the best information available to it, determine the tax or fee liability and shall, after adding the appropriate penalties and interest, serve the assessment upon the person in the same manner as an audit assessment.
Trans 152.13(4)
(4) Notice of action. The department shall notify the licensee or other person audited in writing of the notice of action of any audit they perform. The department may issue a proposed notice of action to a licensee or other person audited before issuing the notice of action.
Trans 152.13 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.08 and am. (1), (2) (intro.), (3),
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.14(1)(1)
General. A person feeling aggrieved by the notice of an action may petition the department's motor carrier tax and permit section for a redetermination. If a person files a petition for redetermination, the additional tax or overpayment shall not become due and payable until 30 days after the matter becomes final.
Trans 152.14(2)
(2) Format. The petition for redetermination shall be written, preferably typed, on only one side of plain white paper 8 1/2 inches wide by 11 inches long. This request shall set forth clearly and concisely the specific grievance to the action, including a statement of the relevant facts and propositions of law upon which the grievance is based. Each request shall be signed by the taxpayer or a duly authorized representative.
Trans 152.14(3)
(3) Filing deadline. A petition for redetermination shall be filed within 30 days after the receipt of notice of an action. A petition for redetermination is not considered filed within the 30 day period unless it is actually received by the department's motor carrier tax and permit section, or unless it is mailed in a properly addressed envelope, with postage prepaid, the envelope is postmarked before midnight of the 30th day and the petition is actually received by the department within 5 days of the prescribed 30th day date.
Trans 152.14(4)
(4) Payment. Any person who files a petition for redetermination may pay any portion of the assessment admitted to be correct together with interest to date of payment. The payment shall be considered an admission that that portion of the assessment is correct. The admitted portion that is paid may not be recovered in an appeal in any other action or proceeding.
