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Trans 178.04(6)(6)The department may authorize and designate an agent to collect fees and process registration applications under this chapter.
Trans 178.04 HistoryHistory: CR 08-002: cr. Register June 2008 No. 630, eff. 7-1-08; CR 16-074: am. (1) (a) 1., (c) Register June 2019 No. 762, eff. 7-1-19.
Trans 178.05Trans 178.05Records requirements and retention period. A registrant shall retain complete UCR records for the current calendar year and the prior year. The records shall contain the following:
Trans 178.05(1)(1)UCR Form.
Trans 178.05(2)(2)UCR Form 1, Vehicles removed in intrastate transportation.
Trans 178.05(3)(3)UCR Form 2, Vehicles owned and operated for the 12-month period ending June 30 of the year immediately prior to the year for which the UCR registration is made.
Trans 178.05(4)(4)MCSA-1 form filed by the registrant.
Trans 178.05 HistoryHistory: CR 08-002: cr. Register June 2008 No. 630, eff. 7-1-08; CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; corrections made under s. 13.92 (4) (b) 1., 12., Stats., Register June 2019 No. 762.
Trans 178.06Trans 178.06Audits and assessments.
Trans 178.06(1)(1)Audit. The department may conduct such audits that it deems necessary to determine the adequacy of the fees paid under this chapter. An applicant or registrant shall make records described in this chapter available to the department within 15 days after receiving a written request for the records.
Trans 178.06(2)(2)Assessments.
Trans 178.06(2)(a)(a) The department may, by field or office audit, determine the registration fees to be paid by, or refunded to, any person described in s. Trans 178.01 (2). The department may base its determination on facts contained in the records or upon any other information in the department’s possession.
Trans 178.06(2)(b)(b) If any person fails to make records available or to maintain records from which the true fee liability may be determined, the department may assess a registration fee based upon the department’s estimation of the registration fee liability.
Trans 178.06(2)(c)(c) If a person required to register under this chapter does not file registration when due, the department shall determine the fee liability based on the best information available to it, and shall serve the assessment upon the person in the same manner as an audit assessment.
Trans 178.06(2)(d)(d) Any person challenging an assessment shall bear the burden to establish by a fair preponderance of evidence that the department’s assessment is erroneous or excessive and the department’s assessment shall be set aside only if the correct liability is determined.
Trans 178.06(3)(3)Notice of completed audit. If the department requests records from a registrant, upon completing an audit the department shall provide written notice to the registrant that the audit is completed, the findings of the audit including clear support for the findings, and of any action taken in connection with an audit.
Trans 178.06 HistoryHistory: CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; correction in (2) (a) made under s. 35.17, Stats., Register June 2019 No. 762.
Trans 178.07Trans 178.07Appeal procedures.
Trans 178.07(1)(1)General. A person may petition the office that administers this chapter for a redetermination. If a person files a petition for redetermination, the additional fee or overpayment shall not become due and payable until 30 days after the date of notice of the completed audit.
Trans 178.07 NoteNote: The motor carrier services section currently administers this chapter.
Trans 178.07(2)(2)Format. The petition for redetermination shall be legibly written, typed, or emailed to the head of the department’s motor carrier audit program. The petition 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 registrant or a duly authorized representative.
Trans 178.07(3)(3)Filing deadline. A petition for redetermination shall be filed within 30 days after the date of notice of a completed audit. A petition for redetermination is considered filed on the date it is received by the department’s office that completed the audit, or if it is mailed in a properly addressed envelope, with postage prepaid, the envelope is postmarked before midnight the 30th day and the petition is received by the department within 5 days of the postmark.
Trans 178.07(4)(4)Payment. Any person who files a petition for redetermination may pay any portion of the assessment admitted to be correct. The payment shall be considered 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 178.07(5)(5)Informal conference. A person 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. A request under this subsection does not toll the filing deadline under sub. (3).
Trans 178.07(6)(6)Settlement agreement. If during the appeal process the parties reach agreement, the department and the petitioner may enter a settlement agreement.
Trans 178.07 HistoryHistory: CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; correction in (1) made under s. 13.92 (4) (b) 12., Stats., Register June 2019 No. 762.
Trans 178.08Trans 178.08Revocation. If an assessed fee has not been paid when due and the person has not filed a petition for redetermination within 30 days after the date of notice of a completed audit, the fee becomes delinquent and subject to collection under s. Trans 178.09. The department shall send a notice of delinquency and revocation to the last known address of the registrant advising of the immediate revocation of UCR registration, fuel tax licensing, and vehicle registration privileges, or authority to operate. The department may revoke a registration under this chapter if the registrant fails to comply with the provisions of this chapter or the provisions of the UCR Agreement. The department shall send a notice of revocation to the registrant’s mailing address of record. Registration revoked under this chapter shall remain revoked until the reason for the revocation has been removed. The department may revoke, suspend, or refuse any registration, certificate, or permit issued by the department upon revocation of the person’s UCR registration.
Trans 178.08 HistoryHistory: CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; correction made under s. 35.17, Stats., Register June 2019 No. 762.
Trans 178.09Trans 178.09Actions to collect.
Trans 178.09(1)(1)Department collection. The department shall make initial efforts to collect delinquent registration fees. The department may do any of the following to collect delinquent registration fees:
Trans 178.09(1)(a)(a) Assess the person responsible for paying the registration fees. The department may subpoena any records necessary to determine the person responsible for paying the registration fees. Any officer, employee, fiduciary, or agent who is responsible for paying fees or other charges under this chapter incurred by another person but not paid is personally liable for those fees or other charges. The officer, employee, fiduciary, or agent may appeal that determination under the procedures in s. Trans 178.07.
Trans 178.09(1)(b)(b) Suspend or refuse to issue any permit, license or registration to any person who is responsible for paying the fee under this chapter.
Trans 178.09(2)(2)Setoffs by department of revenue. The department may refer for collection any delinquent registration fees to the department of revenue under s. 71.93 (2), Stats., after having given the registrant reasonable notice and an opportunity to be heard with respect to the amount owed.
Trans 178.09 HistoryHistory: CR 16-074: cr. Register June 2019 No. 762, eff. 7-1-19; corrections in (1) (a), (2) made under s. 35.17, Stats., Register June 2019 No. 762.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.