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.
Trans 152.14(5)
(5) Informal conference. A petitioner may request in a petition for redetermination or at any time before the department has acted upon the petition, an informal conference at which the facts and issues involved in the assessment or determination may be discussed. The conference shall be held at a time and place determined by the department.
Trans 152.14(6)
(6) Closing stipulations. If by the informal conference or otherwise the parties reach an agreement as to the facts, issues and applicable law, the department and the petitioner may enter into a closing stipulation.
Trans 152.14(7)
(7) Full disclosure. No person against whom an assessment of taxes or fees has been made shall be allowed in any action either as a plaintiff or a defendant or in any other proceeding to question such assessment unless such person has complied with s.
Trans 152.14 (1) to
(3) and unless such person makes full disclosure under oath at the hearing before the tax appeals commission of all relevant matters. The department of transportation may waive the requirement of full disclosure under oath.
Trans 152.14(8)
(8) Further appeal. Any person who has filed a petition for determination with the department and who is aggrieved by the redetermination of the department may, within 30 days after the redetermination but not thereafter, file a petition for review of the action of the department with the tax appeals commission.
Trans 152.14 Note
Note: The Tax Appeals Commission mailing address is 5005 University Avenue, Suite 110, Madison, Wisconsin 53705-5400. See also ch.
TA 1, Practice and Procedures before the Tax Appeals Commission.
Trans 152.14 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.09, am. (2) and cr. (7),
Register, May, 1997, No. 497, eff. 6-1-97;
CR 04-004: renum. (7) to be (8) and am., cr. (7)
Register December 2004 No. 588, eff. 1-1-05.
Trans 152.15
Trans 152.15 Revocation. If an assessed tax or fee has not been paid when due and the person has not filed a written appeal within 30 days of the notification of action or audit finding, that tax or fee becomes delinquent. A notice of delinquency and revocation shall be sent to the last known address of the licensee or registrant advising of the immediate revocation of fuel tax licensing, IRP registration privileges, or hire operating authority. A license may also be revoked if the licensee fails to comply with the provisions of this chapter or the provisions of the IFTA or IRP. An appealable notice of revocation shall be mailed to the licensee's or registrant's mailing address of record. If the appeal is not filed within 30 days, the revocation shall be final and conclusive. A license or registrant's licensing privileges shall remain revoked until the reason for the revocation has been removed. In addition, the department may revoke, suspend or refuse any registration, certificate or permit issued under the authority of the department upon revocation of a person's fuel tax or IRP licensing privileges.
Trans 152.15 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.10 and am.,
Register, May, 1997, No. 497, eff. 6-1-97;
CR 04-004: am.
Register December 2004 No. 588, eff. 1-1-05;
2013 Wis. Act 363: am.
Register May 2014 No. 701, eff. 6-1-14.
Trans 152.16
Trans 152.16 Jeopardy assessment. Before any tax or fee becomes due, if the department has reason to believe that any licensee or registrant, including former registrants or licensees, intends or is likely to evade or attempt to evade payment of the tax or fee when due, or intends or is likely to convey, dispose of, or conceal his or her property or abscond from the state, or do any other act which would render the state insecure in the collecting the tax or fee when due, the department may demand payment forthwith of all taxes and fees accrued by the licensee or registrant, which shall immediately become payable and collectible as if delinquent, and the property of the licensee or registrant shall be subject to attachment as provided in s.
78.70, Stats.
Trans 152.16 History
History: Cr.
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.17
Trans 152.17 Actions to collect tax, fees and penalties. Trans 152.17(1)(1)
Department collection. The department shall make initial efforts to collect delinquent fuel tax and registration fees. The department may:
Trans 152.17(1)(a)
(a) Assess the person responsible for paying the fuel use taxes and registration fees. The department may subpoena any records necessary to determine the person responsible for paying the fuel use taxes and registration fees. Any officer, employee, fiduciary or agent who is responsible for paying taxes, fees, interest, penalties or other charges under this chapter incurred by another person but not paid is personally liable for those taxes, fees, interest, penalties or other charges. The officer, employee, fiduciary or agent may appeal that determination under the procedures of subch.
III.
Trans 152.17(1)(b)
(b) Suspend or refuse to issue any permit, license or registration to any person who is responsible for paying the fee, taxes, interest or penalty under this chapter.
Trans 152.17(2)
(2) Third party collection. The department may refer for collection any delinquent fuel taxes and registration fees to the department of revenue. The department of revenue may collect any delinquent fuel taxes and registration fees as it collects motor vehicle fuel and alternative fuel general aviation taxes under s.
78.70, Stats.
Trans 152.17 History
History: CR 04-004: cr.
Register December 2004 No. 588, eff. 1-1-05.
