Motor Vehicle Fuel Tax


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 13, 2020: Sections 71.07, 71.74, 71.77, 73.03, 78.005, 78.01, 78.015, 78.017, 78.07, 78.09, 78.10, 78.11, 78.12, 78.13, 78.155, 78.20, 78.65, 78.66, 78.68, 78.70, 78.75, 78.77, 78.78, 168.12, 168.125 and 341.45, Wis. Stats., sec. Trans 146.02, Wis. Adm. Code, secs. Tax 4.001, 4.55, 4.65 and 4.75, Wis. Adm. Code, and IRC 26 U.S. Codes §4101 and §4105.

Laws enacted and in effect after October 13, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 13, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email additional questions to DORExciseTaxpayerAssistance@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100026

October 13, 2020