Tax 4.54(4)(a)4.4. Other factors, such as the department’s estimate of tax liability based on its experience with other similar activities.
Tax 4.54(4)(b)(b) If at the time of the security review the person has an outstanding fuel tax delinquency, the delinquent amount shall be added to the estimated average quarterly fuel tax liability and the sum of the two shall be the amount of security required.
Tax 4.54(5)(5)Return of deposit.
Tax 4.54(5)(a)(a) Any security deposited shall be returned to the taxpayer if the taxpayer has, for 24 consecutive months, complied with all the requirements of ch. 78, Stats.
Tax 4.54(5)(b)(b) The 24-month compliance requirement described in par. (a) shall begin on the day the deposit is received by the department.
Tax 4.54(5)(c)(c) Within 30 days after the conclusion of the 24-month period described in par. (a), the department shall review the taxpayer’s compliance record. If the taxpayer has complied with ch. 78, Stats., the department shall within 60 days after the expiration of the 24-month period certify the deposit for refund.
Tax 4.54(5)(d)(d) Compliance with ch. 78, Stats., means that:
Tax 4.54(5)(d)1.1. Fuel tax reports are timely filed.
Tax 4.54(5)(d)2.2. All payments are made when due.
Tax 4.54(5)(d)3.3. No penalties due to negligence or fraud are assessed for filing periods within the 24-month compliance period.
Tax 4.54(5)(d)4.4. No assessment of additional tax, interest or other charges for filing periods within the 24-month compliance period is unpaid at the end of the period.
Tax 4.54(5)(d)5.5. No delinquencies of fuel tax, interest or other charges imposed under ch. 78, Stats., exist with the department.
Tax 4.54(5)(e)(e) If a taxpayer does not meet the compliance requirements set forth in par. (d), the deposit shall be retained by the department until the taxpayer is in compliance for 24 consecutive months from the date of the latest incident of noncompliance.
Tax 4.54 NoteNote: This section interprets ss. 78.11, 78.48 (9) and 78.57 (9), Stats.
Tax 4.54 HistoryHistory: Cr. Register, September, 1991, No. 429, eff. 10-1-91; emerg. am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., eff. 4-1-94; am. (1), (2) (a) (intro.) and 3., (b), (3) (b), (4) (a) (intro.), (5) (b), (c), (d) 3. to 5., Register, November, 1994, No. 467, eff. 12-1-94; CR 22-044: am. (2) (c), consol. (3) (intro.) and (a) and renum. to (3) and am., r. (3) (b) Register June 2023 No. 810, eff. 7-1-23.
Tax 4.55Tax 4.55Ownership and name changes.
Tax 4.55(1)(1)General. Under ss. 78.10 (6), 78.48 (6) and 78.57 (6), Stats., a fuel tax license is not transferable to another person or to another place of business. This section clarifies when a change in ownership or name of a business requires a new fuel tax license.
Tax 4.55(2)(2)Ownership change.
Tax 4.55(2)(a)(a) When there is a change in ownership of a business, the new owner shall apply for a new license using form MF-100, except as provided in par. (c). The new owner shall notify the department no later than 10 days prior to the change. Security may be required as provided in s. Tax 4.54.
Tax 4.55 NoteNote: Form MF-100 is available on the department’s web site at www.revenue.wi.gov.
Tax 4.55(2)(b)(b) A new license shall be obtained when there is a change in the type of ownership of a sole proprietorship, partnership, corporation or other form of ownership, except as provided in par. (c).
Tax 4.55 NoteExamples: A new license is required if: 1) A sole proprietorship or partnership incorporates.
Tax 4.55 Note2) A sole proprietorship is sold to a different sole proprietor.
Tax 4.55 Note3) A sole proprietorship becomes a partnership.
Tax 4.55 Note4) A partner in a partnership leaves the partnership or a partner is added to the partnership.
Tax 4.55 Note5) The federal employer identification number of a business changes.
Tax 4.55(2)(c)(c) A change in the ownership of a corporation does not require a new license unless either of the following occurs:
Tax 4.55(2)(c)1.1. A corporation is merged with another corporation, the merged corporation ceases to exist, and the surviving corporation does not have a valid license.
Tax 4.55(2)(c)2.2. The federal employer identification number of a corporation changes.