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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.
168.23168.23Rules.
168.23(1)(1)The department shall promulgate by rule construction, maintenance and abandonment standards applicable to tanks for the storage, handling or use of liquids that are flammable or combustible or are federally regulated hazardous substances, and to the property and facilities where the tanks are located, for the purpose of protecting the waters of the state from harm due to contamination by liquids that are flammable or combustible or are federally regulated hazardous substances. The rule shall comply with ch. 160. The rule may include different standards for new and existing tanks, but all standards shall provide substantially similar protection for the waters of the state. The rule shall include maintenance requirements related to the detection and prevention of leaks. The rule may require any person supplying heating oil to any noncommercial storage tank for consumptive use on the premises to submit to the department, within 30 days after the department requests, the location, contents and size of any such tank.
168.23(2)(2)The department may transfer any information which the department receives under sub. (1) to any other agency or governmental unit. The department and any such agency shall treat the name of the owner and the location of any noncommercial storage tank which stores heating oil for consumptive use on the premises, required to be submitted to the department under sub. (1), as confidential and shall not permit inspection or copying under s. 19.35 of any record containing the information.
168.23(3)(3)The rule promulgated under sub. (1) may require the certification or registration of persons who install, remove, clean, line, perform tightness testing on and inspect tanks and persons who perform site assessments. Any rule requiring certification or registration shall also authorize the revocation or suspension of the certification or registration. The department may not require an individual who is eligible for the veterans fee waiver program under s. 45.44 to pay any fee that may be charged pursuant to such a rule.
168.23(4)(4)The department shall promulgate a rule specifying fees for plan review and inspection of tanks for the storage, handling, or use of flammable or combustible liquids and for any certification or registration required under sub. (3).
168.23(5)(5)
168.23(5)(a)(a) Subject to par. (b), in addition to any fee charged by the department by rule for plan review and approval for the construction of a new or additional installation or change in operation of a previously approved installation for the storage, handling or use of a liquid that is flammable or combustible or a federally regulated hazardous substance, as defined in s. 168.21 (3), the department shall collect a groundwater fee of $100 for each plan review submittal. The moneys collected under this subsection shall be credited to the environmental fund for environmental management.
168.23(5)(b)(b) Notwithstanding par. (a), an installation for the storage, handling or use of a liquid that is flammable or combustible or a federally regulated hazardous substance, as defined in s. 168.21 (3), that has a capacity of less than 1,000 gallons is not subject to the groundwater fee under par. (a).
168.23(6)(6)The department may not promulgate or enforce a rule that requires the owner or operator of a motor vehicle fueling facility to have a telephone or other means for contacting emergency services available to the public.
168.23 HistoryHistory: 2013 a. 20 ss. 1615 to 1619, 1629, 1630; Stats. 2013 s. 168.23; 2015 a. 247.
168.24168.24Secondary containment requirements.
168.24(1)(1)In this section, “hazardous substance” means a combustible liquid, a flammable liquid, or a federally regulated hazardous substance.
168.24(2)(2)The department may not impose any requirement that specifies that pipe connections at the top of a storage tank and beneath all freestanding pumps and dispensers that routinely contain a hazardous substance be placed within secondary containment sumps, if the pipe connections were installed or in place on or before February 1, 2009. This section does not apply after December 31, 2020.
168.24 HistoryHistory: 2013 a. 20 ss. 1620 to 1622; Stats. 2013 s. 168.24.
168.25168.25Enforcement.
168.25(1)(1)The department shall enforce this subchapter.
168.25(2)(2)The department shall issue orders directing and requiring compliance with the rules and standards of the department adopted under this subchapter whenever, in the judgment of the department, the rules or standards are threatened with violation, are being violated or have been violated.
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2023-24 Wisconsin Statutes updated through all Supreme Court and Controlled Substances Board Orders filed before and in effect on January 1, 2025. Published and certified under s. 35.18. Changes effective after January 1, 2025, are designated by NOTES. (Published 1-1-25)