78.75 Refund; procedure; claim unassignable.
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/wi/chapter-78/78-75-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
78.75 Refund; procedure; claim unassignable.
(1)In this section, “invoice” means the top copy and not a carbon copy.
1. Except as provided under subds. 2. and 2m. , a person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter, for the purpose of operating a taxicab for the transportation of passengers, for the purpose of operating a motorboat exempt from registration as a motor vehicle under s. 341.05
(20)on privately owned land or for any purpose other than operating a motor vehicle upon the public highways, shall be reimbursed and repaid the amount of the tax paid upon making and filing a claim if the claim is for the tax on 100 gallons or more.
2. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating a snowmobile, as defined under s. 340.01
(58a), an aircraft, as defined under s. 78.55
(2), or a motorboat, as defined under s. 30.50
(6), unless the motorboat is not a recreational motorboat, may not be reimbursed or repaid the amount of tax paid.