Tax 4.55   Ownership and name changes.

Tax 4.65   Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers.

Tax 4.75   Payment of motor vehicle fuel tax.

Tax 4.001 Tax 4.001 Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms.

Tax 4.001(1) (1) Forms. The department shall provide official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms.

Tax 4.001 Note Note: The official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/excise-Home-f.aspx.

Tax 4.001(2) (2) Filing returns.

Tax 4.001(2)(a) (a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means:

Tax 4.001(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.

Tax 4.001(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.

Tax 4.001(2)(a)3. 3. Filing them electronically by means prescribed by the department.

Tax 4.001(2)(c) (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

Tax 4.001(2)(c)1. 1. Requests the waiver in writing.

Tax 4.001 Note Note: Written requests should be e-mailed to [e-mail], faxed to [phone], or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.

Tax 4.001(2)(c)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 4.001(2)(d) (d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 4.001(2)(d)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 4.001 Note Example: The person does not have access to a computer that is connected to the internet.

Tax 4.001(2)(d)2. 2. Any other factor that the secretary determines is pertinent.

Tax 4.001 Note Note: Section Tax 4.001 interprets ss. 78.005 (6m), 78.39 (4m), and 78.55 (2r), Stats.

Tax 4.001 History History: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22.

Tax 4.01 Tax 4.01 Portable motor equipment. Portable motor equipment attached to any motor vehicle shall have a separate fuel tank, and detailed records shall be kept of the gallonage consumed in the motor of portable equipment.

Tax 4.01 Note Note: This section interprets s. 78.75, Stats.

Tax 4.01 History History: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

Tax 4.02 Tax 4.02 Resellers’ personal claims for refund. Motor vehicle fuel resellers who make personal claims for refund of tax paid on gallonage used for tax-exempt purposes shall make out an original invoice to themselves for each sale in the same manner as to any other customer. In addition the claim shall be supported by paid invoices from the company from whom the motor vehicle fuel was originally purchased.

Tax 4.02 Note Note: This section interprets s. 78.75, Stats.

Tax 4.02 History History: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

Tax 4.03 Tax 4.03 Public highways closed to public travel. Motor vehicle fuel used in connection with the construction, repair and maintenance of the public highways may not be construed as used on a public highway when it is being used on a highway entirely closed to public travel.