(em) Archery deer season except as established in s. NR 10.01 (3) (ex). |
1. All that part of the state not otherwise listed in subds. 2. to 4. | Beginning on the Saturday nearest September 15 and continuing through the Sunday nearest January 6. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104, except that no person may harvest a buck in an area of the state where an antlerless only firearm deer hunting season established under NR10.01(3)(e) or (ex) is open. |
a. Fort McCoy military reservation in Monroe county and Volk Field military facility in Juneau county. | As established by military permit and approved by the department by August 1 annually. | Sex and type of deer is as specified on permit issued by military facility. |
Note: The department does not issue deer hunting permits for the Fort McCoy and Volk Field military facilities. Hunters must apply directly to these facilities for a deer hunting permit and are limited to the type of deer specified on the permit. |
b. Federally owned portions of the Apostle Islands. | Beginning on the Saturday nearest September 15 and continuing through September 30 and November 1 through the Sunday nearest January 6. | One deer for each deer harvest authorization as described under s. NR 10.104 (15) (a) and (b). Additional deer may be taken pursuant to s. NR 10.104 (15) (d). |
3. Metropolitan deer management subunits |
a. Metropolitan deer management subunits as described under s. NR 10.28 (2). | Beginning on the Saturday nearest September 15 and continuing through January 31. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104, except that no person may harvest a buck in an area of the state where an antlerless only firearm deer hunting season established under NR10.01(3)(e) is open. |
4. State parks, trails, forests and recreation areas. State parks, trails and forests are open during the seasons and subject to the same bag limit listed in subd. 1. except as established in subd. par. a. to c., and except that no person may hunt deer on the state−owned portions of state parks, trails, forests and recreation areas in locations and at times when the department has determined that prohibiting hunting is necessary pursuant to s. 29.089 (1m) (b), Stats. Portions of properties may also be posted closed to hunting. |
a. Buckhorn state park | During the archery deer season described in subd. 1. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorizations issued under s. NR 10.104. |
b. Big Bay, Blue Mound, Governor Dodge, and Tower Hill state parks. | Beginning on Oct. 15 and continuing through the Sunday nearest January 6. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104, except that no person may harvest a buck in an area of the state where an antlerless only firearm deer hunting season established under NR10.01(3)(e) is open. |
Note: When purchasing an archer license, a person who has already been issued a license authorizing deer hunting with a crossbow will not receive the archery buck deer harvest authorization described in this subsection or an antlerless deer harvest authorization valid in farmland zones. A person may use any harvest authorization issued with a license authorizing hunting deer with a crossbow during the crossbow deer season established in sub. (ep) under the authority of a valid archer license during the archery season established in this subsection. |
(ep) Crossbow deer season except as established in s 10.01 (3) (ex). |
1. All that part of the state not otherwise listed in subds. 2. to 4. | Beginning on the Saturday nearest September 15 and continuing through the Sunday nearest January 6. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104, except that no person may harvest a buck in an area of the state where an antlerless only firearm deer hunting season established under NR10.01(3)(e) or (ex) is open. |
a. Fort McCoy military reservation in Monroe county and Volk Field military facility in Juneau county. | As established by military permit and approved by the department by August 1 annually. | Sex and type of deer is as specified on permit issued by military facility. |
Note: The department does not issue deer hunting permits for the Fort McCoy and Volk Field military facilities. Hunters must apply directly to these facilities for a deer hunting permit and are limited to the type of deer specified on the permit. |
b. Federally owned portions of the Apostle Islands. | Beginning on the Saturday nearest September 15 and continuing through September 30 and November 1 through the Sunday nearest January 6. | One deer for each deer harvest authorization as described under s. NR 10.104 (15) (a) and (b). Additional deer may be taken pursuant to s. NR 10.104 (15) (d). |
3. Metropolitan deer management subunits described under s. NR 10.28 (2). | Beginning on the Saturday nearest September 15 and continuing through January 31. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104, except that no person may harvest a buck in an area of the state where an antlerless only firearm deer hunting season established under s. NR 10.01 (3) (e) is open. |
4. State parks, trails, forests and recreation areas. State parks, trails and forests are open during the seasons and subject to the same bag limit listed in subd. 1. except as established in subd. par. a. to c., and except that no person may hunt deer on the state−owned portions of state parks, trails, forests and recreation areas in locations and at times when the department has determined that prohibiting hunting is necessary pursuant to s. 29.089 (1m) (b), Stats. Portions of properties may also be posted as closed to hunting. |
a. Buckhorn state park | During the archery deer season described in subd. 1. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorizations issued under s. NR 10.104. |
b. Big Bay, Blue Mound, Governor Dodge, and Tower Hill state parks. | Beginning on Oct. 15 and continuing for the remainder of the archery deer season described in subd. 1. | One buck deer for each archery buck deer harvest authorization and one antlerless deer for each antlerless harvest authorizations issued under s. NR 10.104. |
Note: When purchasing a crossbow license, a person who has already been issued a license authorizing deer hunting with a bow and arrow will not receive the buck deer harvest authorization described in this subsection or an antlerless deer harvest authorization valid in farmland zones. A person may use any harvest authorization issued with a license authorizing hunting deer with a bow and arrow during the season established in par. (em) under the authority of a valid crossbow license during the crossbow season established in this subsection. |
(es) Muzzleloader deer season except as established in s 10.01 (3) (ex). |
1. All that part of the state not otherwise listed in subd. 2., except for metropolitan deer management subunits established in s. NR 10.28 (2). | Beginning on the Monday immediately following the Thanksgiving Day holiday and continuing for 10 consecutive days. | One buck deer for each gun buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104. |
2. Federally owned portions of the Apostle Islands. | Muzzleloading firearm season October 1−31. | One buck for each harvest authorization as described under s. NR 10.104 (15) (c). Additional deer may be taken pursuant to s. NR 10.104 (15) (d). |
(ev) Special youth gun deer hunt event. |
Persons under 16 years of age may hunt deer with a firearm for 2 consecutive days beginning on the Saturday nearest October 8 in all deer management units, except state parks other than Buckhorn State Park. No person may hunt deer with any firearm other than a muzzleloading firearm at the Loew Lake Unit of the Kettle Moraine state forest. The bag limit is one buck deer with a gun buck deer harvest authorization and one antlerless deer for each antlerless harvest authorization issued under s. NR 10.104. No person may hunt unless accompanied by an adult 18 years of age or older and in compliance with s. 29.592, Stats. No parent or guardian may knowingly permit a person under 16 years of age to hunt unless accompanied by an adult 18 years of age or older. No adult may accompany more than 2 hunters and pursuant to s. 29.592, Stats., not more than one of the 2 hunters may be age 10 or 11, or be a person who does not possess a certificate of accomplishment under s. 29.591, Stats., or its equivalent from another state, country or province. All other hunting regulations apply. Blaze orange requirements under s. 29.301 (2), Stats., apply to all hunters on these days except waterfowl hunters. |
(ex) Deer season framework modifications. |
The department may modify the deer hunting seasons and bag limits established in s. NR 10.01 (3) upon approval of the board and the issuance of an order of the secretary and publication in the official state newspaper. 1. The department may modify the bag limits for a deer season in the following ways: a. The bag limit shall be one antlerless deer for each antlerless deer harvest authorization issued under s. NR 10.104 for all archery, crossbow, or firearm deer seasons. No person may harvest any buck deer except as authorized by ss. 29.173 (2) (b) and 29.193 (2) (cr) 1. and 4. 2. The department may modify the deer hunting season dates and bag limit in a farmland zone by establishing that the firearm season reopens on December 24 and continues through January 1. Only antlerless deer may be harvested. 3. The department may modify the archer and crossbow season dates so that those seasons continue through January 31 in a farmland zone unit where it has also modified the season dates as established under subd. 2. |
Section 7 NR 10.07 (1) (b) (3) and (2m) (g) (2) are amended to read:
NR 10.07 (1) (b) (3) While hunting with a firearm, bow, or crossbow, possess or accompany a person possessing any turkey decoy or device which may be used to call or attract wild turkeys during the spring hunting season for wild turkeys described in s. NR 10.01 (2) (f) unless that person possesses a valid, unused turkey hunting license and permit and carcass tag harvest authorization. (2m) (g) (2) Valid approval required. Unless hunting pursuant to s. NR 10.07 (2) (b) 8., no person may hunt over bait or feed material placed for: 1. Bear without possessing a valid unused class A bear license and carcass tag.
2. Deer without possessing an appropriate valid unused archer, crossbow, or gun deer license and carcass tag valid harvest authorization.
Section 8 NR 10.08 (2) and (3) are repealed and recreated to read:
NR 10.08 (2) Daily Bag Limit.
(2)(a) Generally.
1. Daily bag limits are established on a per-hunter basis, are not transferable, and cannot be shared, except as provided in s. 29.324. No person may take, or attempt to take, any game for another person, unless in compliance with s. 29.324. 2. No person may gift game to any person while afield. All gifted game remain counted toward the daily bag limit of the original harvester.
3. If an animal is required to be registered under NR 10.085, no person may gift game to any person until after it has been registered under NR 10.085.
(b) No person may:
1. Take, or attempt to take, any game for which a daily bag limit is established and restricted to an issued harvest authorization or tag without holding the proper valid harvest authorization or tag.
2. Take, or attempt to take, any game in excess of one daily bag limit in any one day.
NR 10.08(3) Possession and Possession Limit.
(3)(a) No person may:
1. exceed an established possession limit unless otherwise authorized by the department.
2. possess game killed by unlawful or unknown means, unless otherwise authorized by the department.
3. except when in compliance with subd 4. and 5., possess game without also possessing all required approvals for that game.
4. while afield, possess game taken by another unless accompanied by the original harvester.
5. possess game taken by another unless providing the registration confirmation number, or name and address or customer ID number of the source, to a warden upon demand.
(3)(b) Specific possession limits. Except where otherwise provided in NR 10.01, the following possession limits are established:
1. Turkey. The possession limit corresponds to the number of harvest authorizations issued.
2. Deer. The possession limit corresponds to the number of harvest authorizations issued.
3. Bobcat. The possession limit corresponds to the number of pelt tags issued.
4. All other game which have a daily bag limit established. The possession limit is three times the established daily bag limit.
(6m) Harvest Authorizations and Tags.
(1) Every harvest authorization and tag is identified by a unique number, which represents a singular game harvest approval issued to the person, regardless of the number of reprints generated, or duplicates issued.
(2) Only the person who has been issued the harvest authorization and tag may exercise its privilege, except as provided in s. 29.324. (3) A harvest authorization or tag is valid only when all of the following apply:
a. Game has not already been harvested under the authority of the harvest authorization or tag
b. The person and game are both located in the zone, unit, and land type specified on the harvest authorization or tag, when such restrictions are designated.
c. The season is open, and no time period restrictions are in effect.
d. The target game matches the type of animal specified on the harvest authorization or tag.
e. The harvest method is permitted by the harvest authorization or tag.
f. The harvest authorization or tag is not expired.
Section 9 NR 10.08 (7) (h) is amended to read:
NR 10.08(7)(h) Validate or attach a carcass tag to an animal trapped, killed, or harvested by another, or an animal killed by unlawful or unknown means.
Section 10 NR 10.085 (intro) is amended to read:
NR 10.085 Tagging and registration of game. Requirements for the tagging and registration of game in this section apply to the species listed in sub (1), except that subs (6), (6m), (7) and (8) also apply to deer and subs (6), (6m) and (8) also apply to turkey:
Section 11 NR 10.085 (1) (d) is repealed.
Section 12 NR 10.085 (6) (c) 1. is amended to read:
NR 10.085 (6) (c) 1. Exhibit the pelt, separated from the rest of the carcass, to an authorized department representative no later than 5 7 days after the month of harvest. Persons who intend to have a bobcat, fisher, otter or wolf mounted by a taxidermist may exhibit the bobcat, fisher, otter or wolf to the department for registration in whole carcass condition without separating the pelt, but shall surrender the skinned carcass to the department within 30 days after registration.
Section 13 NR 10.085 (6m) is created to read:
(6m) Registration prohibition. No person may register any game under the authority of an issued harvest authorization or tag unless the reported harvest authorization or tag was the approval that authorized the harvest. Providing false information to the department during registration and obtaining a registration confirmation number approval is a violation of s. 29.961. Any harvest authorization or tag submitted to the registration system is considered filled and is no longer valid, regardless of whether such authorization or tag was actually the approval that authorized the harvest. Section 14 NR 10.103 (1) is amended to read:
NR 10.103 (1) TAGS HARVEST AUTHORIZATIONS. A carcass tag harvest authorization shall be issued with each hunting license except when an archer license is issued to a person who has already been issued a crossbow license or when a crossbow license is issued to a person who has already been issued an archer license.
Section 15 NR 10.104 (6), (7), (8), and (9) are amended to read:
NR 10.104 (6) ANTLERLESS DEER TAGS HARVEST AUTHORIZATIONS. The department may issue deer carcass tags harvest authorizations that are valid for the harvest of antlerless deer that are in addition to those established in sub. (7). If the department issues antlerless deer carcass tags harvest authorizations, the department shall issue antlerless deer hunting permits and tags harvest authorizations in sufficient numbers to achieve the population objective established in sub. (4), after evaluating the results of population monitoring required under sub. (5).
(7) DEER CARCASS TAGS HARVEST AUTHORIZATIONS. (a) Archer license deer carcass tags harvest authorizations. 1. Except as established in s. NR 10.01 (3) (ex), each license that authorizes the hunting of deer with a bow and arrow, and not with a firearm or crossbow, shall include one deer carcass tag harvest authorization that is valid for taking one buck deer in any unit or subunit statewide with a bow and arrow. When purchasing an archer hunting license, a person who has already been issued a license authorizing deer hunting with a crossbow during a crossbow−only season established under s. 29.014 (1m) (b), Stats., or s. NR 10.01 (3) (ep) will not receive the carcass tag harvest authorization established in this subdivision. A person may use a carcass tag harvest authorization issued with a license authorizing hunting with a crossbow during a crossbow−only season established under s. NR 10.01 (3) (ep) under the authority of an archer license during the archery deer season established under s. NR 10.01 (3) (em). 2. Licenses that authorize the hunting of deer with a bow and arrow, and not with a firearm or crossbow, may include one or more carcass tags harvest authorizations that are valid for the taking of one antlerless deer in a management zone, unit, or portion of a unit specified on the tag harvest authorization that is in a farmland zone or a metropolitan deer management subunit established in s. NR 10.28 (2) and (4) except that, where the department has established an objective to increase or maintain the deer population under s. NR 10.104 (4), the department may establish that the antlerless tags harvest authorizations under this subdivision are not valid. This antlerless deer carcass tag harvest authorization is not weapon or season specific, but the holder must possess the correct license for the method of harvest and season. This tag harvest authorization is valid statewide for a person holding a Class A or Class C disabled permit issued under s. 29.193 (2) (b), Stats., or a person who obtains the tag harvest authorization while under 18 years of age except that, in units where the department has not established a quota allowing the harvest of antlerless deer, the department may establish that tags harvest authorizations obtained under this subdivision by people who are under 18 years of age are not valid. These carcass tags harvest authorizations are valid as indicated on the permit only for harvesting antlerless deer on public access lands or only for harvesting antlerless deer on private land as defined in s. NR 10.001 (23a) and (23b). A person who has already been issued a license authorizing deer hunting with a crossbow during a season established under s. 29.014 (1m) (b), Stats., or s. NR 10.01 (3) (ep) will not receive the carcass tag harvest authorization established in this subdivision. A person may use any carcass tag harvest authorization issued with a license authorizing hunting with a crossbow during a crossbow deer season established under s. NR 10.01 (3) (ep) under the authority of an archer hunting license during the archery deer season established in s. NR 10.01 (3) (em). 3. Modifications by the department under subds. 2. and 2m. shall become effective upon issuance of an order of the secretary and publication in the official state newspaper.
(b) Firearm deer license carcass tags harvest authorizations. 1. Except as established in s. NR 10.01 (3) (ex), each license that authorizes the hunting of deer with a firearm shall include one carcass tag harvest authorization that is valid for taking one buck deer in any unit statewide with a firearm, bow and arrow, or crossbow during a season open to hunting bucks with a firearm. 2. Licenses that authorize the hunting of deer with a firearm may include one or more carcass tags harvest authorizations that are valid for taking one antlerless deer in a management zone, unit, or portion of a unit specified on the tag harvest authorization that is in a farmland zone or in a metropolitan deer management subunit established in s. NR 10.28 (2) and (4) except that, where the department has established an objective to increase or maintain the deer population under s. NR 10.104 (4), the department may establish that the antlerless tag harvest authorization under this subdivision is not valid. This antlerless deer carcass tag harvest authorization is not weapon or season specific, but the holder must possess the correct license for the method of harvest and season. This carcass tag harvest authorization is valid for the taking of one antlerless deer in any unit statewide by a person holding a Class A or Class C disabled permit issued under s. 29.193 (2) (b), Stats., or a person who obtains the tag harvest authorization while under 18 years of age except that, in units where the department has not established a quota allowing the harvest of antlerless deer, the department may establish that tags harvest authorizations obtained under this subdivision by people who are under 18 years of age are not valid. These carcass tags harvest authorizations are valid as indicated on the tag harvest authorization only for harvesting antlerless deer on public access lands or only for harvesting antlerless deer on private land as defined in s. NR 10.001 (23a) and (23b). 3. Modifications by the department under subds. 2. and 2m. shall become effective upon issuance of an order and publication in the official state newspaper.
(c) Crossbow license deer carcass tags harvest authorizations. 1. Except as established in s. NR 10.01 (3) (ex), each license that authorizes the hunting of deer with a crossbow, and not with a firearm or bow and arrow, shall include one deer carcass tag harvest authorization that is valid for taking one buck deer in any unit or subunit statewide with a crossbow. When purchasing a crossbow hunting license, a person who has already been issued a license authorizing deer hunting with a bow and arrow during an archery−only deer season established under s.NR 10.01 (3) (em) will not receive the carcass tag harvest authorization established in this subdivision. A person may use a carcass tag harvest authorization issued with a license authorizing hunting with a bow and arrow during an archery−only deer season established under s. NR 10.01 (3) (em) under the authority of a crossbow license during a deer season established under s. NR 10.01 (3) (ep). 2. Licenses that authorize the hunting of deer with a crossbow, and not with a firearm or bow and arrow, may include one or more carcass tags harvest authorizations that are valid for the taking of one antlerless deer in a management zone, unit, or portion of a unit specified on the tag harvest authorization that is in a farmland zones or a metropolitan deer management subunit established in s. NR 10.28 (2) and (4) except that, when the department has established an objective to increase or maintain the deer population under s. NR 10.104 (4), the department may establish that the antlerless tags harvest authorizations under this subdivision are not valid. This antlerless deer carcass tag harvest authorization is not weapon or season specific, but the holder must possess the correct license for the method of harvest and season. This tag harvest authorization is valid statewide for a person holding a Class A or Class C disabled permit issued under s. 29.193 (2) (b), Stats., or a person who obtains the tag harvest authorization while under 18 years of age except that, in units where the department has not established a quota allowing the harvest of antlerless deer, the department may establish that tags harvest authorizations obtained under this subdivision by people who are under 18 years of age are not valid. These carcass tags harvest authorizations are valid as indicated on the tag harvest authorization only for harvesting antlerless deer on public access lands or only for harvesting antlerless deer on private land as defined in s. NR 10.001 (23a) and (23b). A person who has already been issued a license authorizing deer hunting with a bow and arrow during an archery−only deer season established under s. NR 10.01 (3) (em) will not receive the carcass tag harvest authorization established in this subdivision. A person may use any antlerless deer carcass tag harvest authorization issued with a license authorizing hunting with a bow and arrow during an archery−only deer season established under s. NR 10.01 (3) (em) under the authority of a crossbow hunting license during the crossbow deer season established in s. NR 10.01 (3) (ep). 3. Modifications by the department under subds. 2. and 2m. shall become effective upon issuance of an order and publication in the official state newspaper.
(8) ANTLERLESS BONUS DEER HUNTING TAG PERMIT ISSUANCE. The department may issue bonus antlerless deer carcass tags permits valid for harvesting antlerless deer only on public access lands and bonus antlerless deer carcass tags permits valid for harvesting antlerless deer only on private land as defined in s. NR 10.001 (23a) and (23b). Bonus antlerless tags permits shall be issued in the following manner: (a) General issuance. The department may issue bonus antlerless deer tags permits on a first−come, first−served basis to individuals who possess a valid deer hunting license. No person may purchase or obtain more than 1 bonus antlerless deer carcass tag permit per day except as established in subs. (9m) and (15) (d).
Note: The department conducts extensive publicity on the day when the bonus antlerless deer carcass tags permits are first available for sale beginning several months prior to the purchase date. Bonus tag permit sale dates are published in news releases, license outlet handouts, and pertinent regulation pamphlets. Bonus antlerless deer carcass tags permits are available from department license agents, on−line through the department’s website, or by telephone.
(b) Bonus antlerless tags permits for farm owners. Eligible resident farm owners under s. 29.181, Stats., will receive one free bonus antlerless deer carcass tag/permit tags for each bonus antlerless deer carcass tag/permit they purchase if requested at the time of purchase. When there are joint owners or vendee names under a land contract, only one of the owners or vendees is eligible for the free bonus tags permits. The free tag permit shall be valid for the same type of land, either public access or private as defined in s. NR 10.001 (23a) and (23b) as the one that was purchased. To be an eligible farmer under this section, a majority of the land shall be used on a commercial agricultural basis, to produce income. (c) Bonus tags permits in a CWD affected area. The fee for bonus tags permits issued in a CWD affected area shall be the same as the fee established in s. 29.563 (2) (c.) 1. and (d.) 1., Stats. If the department allows the use of bonus permits both in areas where CWD has been identified and in areas where CWD has not been identified, the department shall use deer harvest registration information to establish a number of permits that are issued for CWD areas for purposes of s. 29.181 (3), Stats. Note: Under s. 29.181 (3) Stats., the department is required to credit an amount equal to $5 times the number of those bonus deer hunting permits issued to an appropriation that is established for management of, and testing for, chronic wasting disease. (9) TAG HARVEST AUTHORITY. No person may hunt antlerless deer unless the hunter possesses a current valid antlerless deer carcass tag harvest authorization or bonus antlerless deer permit for the deer management unit or subunit or a portion thereof in which the person is hunting, or as authorized when group hunting with a firearm as established in s. 29.324, Stats. No person may hunt antlerless deer under the authority of an antlerless deer carcass tag harvest authorization or bonus antlerless deer carcass tag or permit on public access lands or on private lands unless the hunter possesses a current valid bonus antlerless deer permit that is valid for the type of land, either public access lands or private land, upon which the person is hunting. Section 16 NR 10.104 (9m), (10), and (12) are amended to read:
(9m) BONUS TAGS PERMITS UNDER THE DEER MANAGEMENT ASSISTANCE PROGRAM. The department may issue antlerless tag permit to level 2 and level 3 participants, and to individuals authorized by level 2 and level 3 participants, in the deer management assistance program established under Subchapter II. All of the following apply to the issuance and use of bonus tags permits under this section:
(a) Issuance. Permits shall be issued in the number prescribed by the department or its agents following evaluation and harvest recommendations under s. NR 10.72 (2) (b) or (4) (b). (b) Fee. The fee for bonus tags permits issued under this subsection shall be $6.00.
(c) 1. Bonus tag permit distribution. A landowner or his or her authorized representative for an individually enrolled property may distribute the carcass tags permits to persons who are authorized to hunt on the enrolled property or portion of the property or may retain the carcass tags permits for their own use. The primary contact or authorized representative for a cooperative or an individually enrolled property with multiple owners may distribute the carcass tags permits to persons who are authorized to hunt on the enrolled property or portion of the property and may retain a portion of the allotted carcass tags permits for their own use. No person may charge any form of a fee for bonus tags permits issued under the deer management assistance program except that the primary contact or authorized representative under subchapter II who is transferring a bonus tag permit to other hunters for use on an enrolled property may collect no more than $6.00 for each tag permit in order to recover actual cost of the tag permit and when there is no monetary benefit to the transferrer.
