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168.11(2)(c)(c) The first use of any container of one gallon or less originally filled by a manufacturer or packager when the container complies with the packaging and labeling requirements of the federal government and its agencies; or
168.11(2)(d)(d) Containers of 275 gallons capacity or more. This provision does not exempt such containers from the identification requirements specified in rules promulgated by the department.
168.11(3)(3)Except for containers referred to in sub. (2) (a), (b) and (c) no person may deliver, place, receive or store any kerosene, diesel fuel or burner oil, or a like product of petroleum which has a flash point of 100° F. or more when tested in the Tagliabue closed cup tester, in any visible container which is in any manner colored red.
168.11(4)(4)No person may use interchangeably any pipeline, hose, pump or metering device to dispense gasoline, or a like product of petroleum which has a flash point of less than 100° F. when tested in the Tagliabue closed cup tester, and to dispense kerosene, diesel fuel or burner fuel oils, or a like product of petroleum which has a flash point of 100° F. or more when tested in the Tagliabue closed cup tester, unless the pipeline, hose, pump or metering device has been sufficiently flushed and cleaned before the interchanged use to eliminate any contamination of products due to the interchanged use.
168.12168.12Fees for oil inspection.
168.12(1)(1)Except as provided in subs. (1g) and (1r), there is imposed a petroleum inspection fee at the rate of 2 cents per gallon on all petroleum products that are received by a supplier for sale in this state or for sale for export to this state. The department of revenue shall determine when a petroleum product is received under this subsection in the same manner that it determines under s. 78.07 when motor vehicle fuel is received. The fee shall be paid under s. 168.125 and shall be based on the number of gallons reported under s. 168.125.
168.12(1g)(1g)The fee under sub. (1) is not imposed on petroleum products that are shipped from storage at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture to a person for storage at another refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture.
168.12(1r)(1r)The fee under sub. (1) is not imposed on petroleum products exported from this state by a person who is licensed under sub. (7) or s. 78.09.
168.12(2)(2)The fee under sub. (1) is not imposed on a petroleum product that is a renewable fuel exempt under s. 78.01 (2n) from the tax under s. 78.01 (1).
168.12(5)(5)No fee may be charged on a commingled or blended petroleum product when such commingling or blending is approved by the inspector as a satisfactory means of disposing of contaminated or substandard products.
168.12(6)(6)
168.12(6)(a)(a) Any person who purchases in this state general aviation fuel, as defined in s. 78.55 (3), from a supplier is eligible for an allowance of 2 cents for each gallon of general aviation fuel purchased in excess of 1,000,000 gallons per month. A person who purchases general aviation fuel for resale is not eligible for the allowance.
168.12(6)(b)(b) To receive an allowance, an eligible purchaser under par. (a) shall complete a claim upon a form that the department of revenue prescribes and furnishes and file the claim with the department of revenue not later than 12 months after the date of purchase of the general aviation fuel.
168.12(6)(c)(c) The department of revenue shall investigate the correctness and veracity of the representations in the claim and may require a claimant to submit records to substantiate the claim. The department of revenue shall either allow or deny a claim under this subsection not later than 60 days after the filing of the claim. If the department of revenue allows the claim, it shall pay the claimant the amount allowed from the moneys appropriated under s. 20.855 (4) (r). If the department of revenue does not pay the allowance by the 90th day after the date on which the purchaser files the claim, the department of revenue shall also pay interest on the unpaid claim beginning on that day, at the rate of 3 percent per year, from the moneys appropriated under s. 20.855 (4) (r).
168.12(6)(d)(d) If a purchaser negligently files a claim under this subsection that is inaccurate in whole or in part, the department of revenue shall:
168.12(6)(d)1.1. If the department of revenue has not paid the claim but has allowed a portion of the claim, reduce the allowance by 25 percent.
168.12(6)(d)2.2. If the department of revenue has paid the claim, require the purchaser to refund to the department of revenue that portion of the amount paid under par. (c) to which the purchaser is not entitled and impose a penalty on the purchaser equal to 25 percent of the allowance, plus interest on the sum of the unpaid penalty and the amount required to be refunded, accruing from the date that the penalty is imposed, at the rate of 12 percent per year.
168.12(6)(e)(e) If a purchaser files a fraudulent claim under this subsection, the department of revenue shall:
168.12(6)(e)1.1. If the claim has not been paid and the department of revenue allows no portion of the claim, impose a penalty on the purchaser equal to 50 percent of the amount claimed by the purchaser, plus interest on the unpaid penalty, accruing from the date that the penalty is imposed, at the rate of 12 percent per year.
168.12(6)(e)2.2. If the claim has not been paid and the department of revenue allows a portion of the claim, reduce the allowance by 50 percent.
168.12(6)(e)3.3. If the claim has been paid, require the purchaser to refund to the department of revenue that portion of the amount paid under par. (c) that the department of revenue determines was fraudulently obtained and impose a penalty on the purchaser equal to 50 percent of the amount claimed by the purchaser, plus interest on the sum of the unpaid penalty and the amount required to be refunded, accruing from the date that the penalty is imposed, at the rate of 12 percent per year.
168.12(6)(f)(f) Any person who knowingly signs or verifies a fraudulent claim under par. (e) may be fined not more than $500 or imprisoned for not more than 30 days or both.
168.12(6)(g)(g) Any person who knowingly aids, abets or assists another in making a fraudulent claim under par. (e) or in signing or verifying a fraudulent claim under par. (f) may be fined not more than $500 or imprisoned for not more than 30 days or both.
168.12(6)(h)(h) With respect to imposing a penalty and requiring a refund under par. (d), the department of revenue shall give notice to the purchaser within 4 years after the date that the claim was filed. The department of revenue may impose a penalty and require a refund under par. (e) when the department of revenue discovers the fraud committed.
168.12(7)(7)No person may ship petroleum products into this state unless that person has a valid certificate under s. 73.03 (50) and either has a license under s. 78.09 or obtains a petroleum products shipper license from the department of revenue by filing with that department an application prescribed and furnished by that department and verified by the owner of the business if the owner is an individual, by a member if the owner is an unincorporated association, by a partner if the owner is a partnership or by the president and secretary if the owner is a corporation.
168.12(8)(8)
168.12(8)(a)(a) To protect the revenues of this state, the department of revenue may require any person who is liable to that department for the fee under sub. (1) to place with it security in the amount that that department determines. The department of revenue may increase or decrease the amount of the security, but that amount may not exceed 3 times the person’s average monthly liability for the fee under sub. (1) as estimated by that department. If any person fails to provide that security, the department of revenue may refuse to issue a license under sub. (7) or s. 78.09 or may revoke the person’s license under sub. (7) or s. 78.09. If any taxpayer is delinquent in the payment of the fee under sub. (1), the department of revenue may, upon 10 days’ notice, recover the fee, interest, penalties, costs and disbursements from the person’s security. The department of revenue may not pay interest on any security deposit.
168.12(8)(b)(b) The security required under par. (a) may be a surety bond furnished to the department of revenue and payable to this state. The department of revenue shall prescribe the form and contents of the bond.
168.12(8)(c)(c) The surety of a bond under par. (b) may conditionally cancel the bond by filing written notice with the person who is liable for the fee under sub. (1) and with the department of revenue. A surety who files that notice is not discharged from any liability that has accrued or from any liability that accrues within 60 days after the filing. If the person who is liable for the fee under sub. (1) does not, within 60 days after receiving the notice, file with the department of revenue a new bond that is satisfactory to that department, that department shall revoke the person’s license under sub. (7) or s. 78.09. If the person furnishes a new bond, the department of revenue shall cancel and surrender the old bond when it is satisfied that all liability under the old bond has been discharged.
168.12(8)(d)(d) If the liability on the bond is discharged or reduced or if the department of revenue determines that the bond is insufficient, that department shall require additional surety or new bonds. If any person who is liable for the fee under sub. (1) fails to file that additional bond within 5 days after the department of revenue provides written notice, that person’s license under sub. (7) or s. 78.09 is revoked.
168.12(8)(e)(e) Suspension, revocation or cancellation of a license under sub. (7) or s. 78.09, partial recovery on the bond or execution of a new bond does not affect the validity of a bond under this subsection.
168.12(9)(9)Sections 78.65 to 78.74 and 78.79 to 78.81 as they apply to the taxes under ch. 78 apply to the fee under sub. (1).
168.125168.125Reports; payment. Persons who are liable for the fee under this subchapter shall state the number of gallons of petroleum products on which the fee is due and the amount of their liability for the fee in the reports under s. 78.12 (1) to (3). The requirements for payment of the motor vehicle fuel tax under s. 78.12 (5) apply to the fee under this subchapter.
168.125 HistoryHistory: 1995 a. 27; 2013 a. 20.
168.128168.128Deposit of fees. Revenues from one cent per gallon of the fee under s. 168.12 (1) shall be deposited in the transportation fund and revenues from one cent per gallon of the fee under s. 168.12 (1) shall be deposited in the petroleum inspection fund.
168.128 HistoryHistory: 2019 a. 9.
168.13168.13Required records. Every person receiving petroleum products in this state shall keep books and records of all petroleum products so received, together with bills of lading, waybills and other pertinent documents. Such books and records and other papers and documents shall, at all times during business hours of the day, be subject to inspection by the department and its inspectors, and are subject to inspection by the department of revenue in regard to the fee under s. 168.12 (1). Such books, records and other papers and documents shall be preserved for not less than 4 years, unless the department, in writing, authorizes their destruction or disposal at an earlier date.
168.13 HistoryHistory: 1995 a. 27.
168.14168.14Misbranding.
168.14(1)(1)It is unlawful for any person to represent, advertise, promote for sale, offer for sale or sell any lubricating oil which is in part or wholly derived from previously used lubricating oil unless such representation, advertisement, sales promotion and the container or item of equipment through which such previously used lubricating oil is shipped, stored, offered for sale or sold, clearly and conspicuously identifies to the public that such lubricating oil has been previously used. The identification shall contain appropriate and descriptive words such as “Reclaimed used lubricating oil,” “Rerefined used lubricating oil,” “Recleaned used lubricating oil” or “Reconditioned used lubricating oil”.
168.14(2)(2)No person may receive, unload, use, sell or offer for sale in this state, any gasoline, gasoline-alcohol fuel blends, kerosene, fuel oils, diesel fuels or other petroleum distillates which the person knows, or reasonably should know, is misidentified as to name or grade. Gasoline-ethanol blends that are identified in compliance with s. 168.11 when sold at retail are correctly identified as to name. Biodiesel blends that are identified in compliance with sub. (2m) (c) 4. when sold at retail are correctly identified as to name.
168.14(2m)(2m)
168.14(2m)(a)(a) “Biodiesel fuel” means a fuel that is comprised of monoalkyl esters of long chain fatty acids derived from vegetable oils or animal fats.
168.14(2m)(b)(b) No person may represent, advertise, label, or otherwise promote for sale a fuel as being biodiesel fuel unless the fuel meets all of the following requirements:
168.14(2m)(b)1.1. The fuel is registered as biodiesel fuel by a manufacturer under 40 CFR Part 79.
168.14(2m)(b)2.2. The fuel is pure biodiesel fuel, is identified as such with the alphanumeric B100, and does not contain any petroleum product, any additive, or other foreign material.
168.14(2m)(b)3.3. The fuel meets all of the applicable requirements of ASTM International.
168.14(2m)(c)(c) No person may represent, advertise, label, or otherwise promote for sale a fuel as being a blend of biodiesel and petroleum-based fuel unless the fuel meets all of the following requirements:
168.14(2m)(c)1.1. The volume percentage of the biodiesel fuel to the petroleum-based fuel is at least 2 percent.
168.14(2m)(c)2.2. The fuel is blended with petroleum-based diesel fuel.
168.14(2m)(c)3.3. The fuel meets all of the applicable requirements of ASTM International.
168.14(2m)(c)4.4. The volume percentage under subd. 1. is disclosed to the purchaser and is identified by use of the alphanumeric Bxx, with a number replacing the xx in the alphanumeric and with that number representing the volume percentage of biodiesel fuel in the biodiesel fuel blend.
168.14(3)(3)A person who sells a gasoline-ethanol fuel blend to a person selling or offering to sell it at wholesale or retail shall provide information before the sale on the ethanol content of the fuel blend to the person selling or offering to sell it and shall provide written verification of the ethanol content at delivery of the fuel blend.
168.15168.15Penalty. Every person who violates any provision of this subchapter that is not related to the fee under s. 168.12 (1) shall forfeit not less than $10 nor more than $100 for each violation. Each day a person fails to comply with any provision of this subchapter is a separate violation.
168.15 HistoryHistory: 1983 a. 122; 1995 a. 27; 2013 a. 20.
168.16168.16Duties of department.
168.16(1)(1)The department shall enforce this subchapter. Inspection districts shall be defined and numbered by the department.
168.16(2)(2)Any accident or explosion involving products of petroleum which comes to the knowledge of the department shall be investigated to determine whether or not there has been a violation of this subchapter.
168.16(3)(3)The department may, upon request of state agencies or local authorities, assist in the investigation of hazardous situations involving suspected or known products of petroleum.
168.16(4)(4)The department may promulgate reasonable rules relating to the administration and enforcement of this subchapter.
168.16 HistoryHistory: 1971 c. 206; 2013 a. 20.
168.16 Cross-referenceCross-reference: See also chs. ATCP 93 and 94, Wis. adm. code.
168.17168.17Attorney general and district attorney to prosecute. Upon request of the department, the attorney general or proper district attorney shall prosecute any action to enforce this subchapter except the fee that is imposed under s. 168.12 (1).
168.17 HistoryHistory: 1995 a. 27; 2013 a. 20.
STORAGE OF DANGEROUS SUBSTANCES
Subch. II of ch. 168 Cross-referenceCross-reference: See also ch. ATCP 93, Wis. adm. code.
168.21168.21Definitions. In this subchapter:
168.21(1)(1)“Combustible liquid” means a liquid having a flash point at or above 100 degrees fahrenheit and below 200 degrees fahrenheit.
168.21(2)(2)“Department” means the department of agriculture, trade and consumer protection.
168.21(3)(3)“Federally regulated hazardous substance” means a hazardous substance, as defined in 42 USC 9601 (14).
168.21(4)(4)“Flammable liquid” means a liquid having a flash point below 100 degrees fahrenheit.
168.21(5)(5)“Flash point” means the minimum temperature at which a flammable or combustible liquid will give off sufficient flammable vapors to form an ignitable mixture with air near the surface of the liquid or within the vessel which contains the liquid.
168.21(6)(6)“Secondary containment” means a barrier, approved by the department, that is installed around a storage tank system and that is designed to prevent a leak from a primary tank or piping from contacting the surrounding earth or waters of the state.
168.21(7)(7)“Waters of the state” has the meaning specified under s. 281.01 (18).
168.21 HistoryHistory: 2013 a. 20 ss. 1601 to 1607, 1970; Stats. 2013 s. 168.21.
168.22168.22Storage tanks.
168.22(1)(1)Except as provided under subs. (2) to (5), every person who constructs, owns or controls a tank for the storage, handling or use of liquid that is flammable or combustible or a federally regulated hazardous substance shall comply with the standards adopted under s. 168.23.
168.22(2)(2)This subchapter does not apply to storage tanks which require a hazardous waste license under s. 291.25.
168.22(3)(3)This subchapter does not apply to storage tanks which are installed above ground level and which are less than 5,000 gallons in capacity.
168.22(4)(4)Any rules promulgated under s. 168.23 requiring an owner to test the ability of a storage tank, connected piping or ancillary equipment to prevent an inadvertent release of a stored substance do not apply to storage tanks that satisfy all of the following:
168.22(4)(a)(a) Are installed before October 29, 1999.
168.22(4)(b)(b) Have a capacity of less than 1,100 gallons.
168.22(4)(c)(c) Are used to store heating oil for residential, consumptive use on the premises where stored.
168.22(5)(5)This subchapter does not apply to a pressurized natural gas pipeline system regulated under 49 CFR 192 and 193.
168.22 HistoryHistory: 2013 a. 20 ss. 1608 to 1614; Stats. 2013 s. 168.22.
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2021-22 Wisconsin Statutes updated through 2023 Wis. Act 272 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on November 8, 2024. Published and certified under s. 35.18. Changes effective after November 8, 2024, are designated by NOTES. (Published 11-8-24)