Subchapter II — IRP

Trans 152.10   International registration plan.

Trans 152.101   IRP registration application.

Trans 152.105   Registration required.

Trans 152.11   Records requirements.

Trans 152.12   Records retention period.

Trans 152.123   Inadequate records penalty.

Trans 152.124   Special registration period.

Trans 152.125   Permanent IRP plates.

Trans 152.126   Display of IRP plates.

Trans 152.128   Penalties.

Subchapter III — Audits, Assessments and Appeals

Trans 152.13   Audits and assessments.

Trans 152.14   Appeal procedures.

Trans 152.15   Revocation.

Trans 152.16   Jeopardy assessment.

Subchapter IV — Collections

Trans 152.17   Actions to collect tax, fees and penalties.

Trans 152.01 Trans 152.01 Introduction.

Trans 152.01(1) (1) Purpose. This chapter creates rules which shall be used in the collection of:

Trans 152.01(1)(a) (a) Motor fuel and alternative fuel use taxes for fuel that is purchased in Wisconsin and other jurisdictions and consumed by qualified motor vehicles operating on the highways of this state.

Trans 152.01(1)(b) (b) Registration fees paid to Wisconsin and other jurisdictions by persons who purchase IRP registration credentials from the department and operate apportionable vehicles on the highways of this state.

Trans 152.01(2) (2) Scope. This chapter applies to persons who operate qualified motor vehicles or apportionable motor vehicles, or both, on the highways of this state.

Trans 152.01 History History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; am. (1) and (2), renum. (3) to be Trans 152.03, Register, May, 1997, No. 497, eff. 6-1-97.

Trans 152.02 Trans 152.02 Definitions. The words and phrases defined in ss. 340.01 and 341.45 (1), Stats., have the same meaning in this chapter unless a different definition is specifically provided. In this chapter:

Trans 152.02(1) (1) “Applicant” means a person in whose name the application for licensing is filed for the purpose of motor fuel or special fuel tax reporting under the provisions of s. 341.45, Stats.

Trans 152.02(2) (2) “Apportionable vehicle” has the same meaning as defined in the international registration plan, article II, s. 204.

Trans 152.02 Note Note: The International Registration Plan, Article II, s. 204 defines “apportionable vehicle” as any vehicle, except recreational vehicles, vehicles displaying restricted plates, city pickup and delivery vehicles, buses used in transportation of chartered parties, and government-owned vehicles, used or intended for use in two or more member jurisdictions that allocate or proportionally register vehicles and is used for the transportation of persons for hire or designed, used or maintained primarily for the transportation of property and: