What definitions apply for purposes of the Wisconsin motor vehicle fuel tax law?
• Motor vehicle fuel – Means gasoline and diesel fuel [secs. 78.005(5), (7), and (13), Wis. Stats.]. Gasoline includes gasohol, ethanol, marine gas, and transmix; diesel fuel includes biodiesel, number 1 and number 2 fuel oils, whether dyed or undyed, or high or low sulfur. Kerosene is not a motor vehicle fuel unless it is blended with another product and/or used to power a motor vehicle. • Person – The term “person” includes a natural person, sole proprietorship, partnership, limited liability company, corporation, association, the State of Wisconsin or any political subdivision, but not the United States or any of its agencies. • Licensee – A person who holds a motor vehicle fuel tax license issued by the Wisconsin Department of Revenue. • Petroleum inspection fee – The fee is 2¢ per gallon on most petroleum products. There is a separate summary that discusses the petroleum inspection law.
• Motor vehicle fuel – Means gasoline and diesel fuel [secs. 78.005(5), (7), and (13), Wis. Stats.]. Gasoline includes gasohol, ethanol, marine gas, and transmix; diesel fuel includes biodiesel, number 1 and number 2 fuel oils, whether dyed or undyed, or high or low sulfur. Kerosene is not a motor vehicle fuel unless it is blended with another product and/or used to power a motor vehicle. • Diesel replacement renewable fuel – Includes biodiesel and any other fuel derived from a renewable resource that meets all of the applicable requirements of the American Society for Testing and Materials for that fuel and that the Department of Commerce designates by rule as a diesel replacement renewable fuel. [sec. 71.07(5j) (a) 2d., Wis. Stats.]. • Gasoline replacement renewable fuel – Includes ethanol and any other fuel derived from a renewable resource that meets all of the applicable requirements of the American Society for Testing and Materials for that fuel and that the Department of Commerc
Related Questions
- If motor fuel is used in a vehicle registered for highway use with KDOR, but is used for non-highway purposes only, is it eligible for a refund of motor fuel taxes paid?
- What definitions apply for purposes of the Wisconsin motor vehicle fuel tax law?
- Does a qualified motor vehicle have to meet special fuel economy standards?
