AB150-SA117,15,2315 20.395 (3) (eq) Highway maintenance, repair and traffic operations, state
16funds. Biennially, the amounts in the schedule for the maintenance and repair of
17roadside improvements under s. 84.04, state trunk highways under s. 84.07 and
18bridges that are not on the state trunk highway system under s. 84.10; for highway
19operations such as permit issuance, pavement marking, highway signing, traffic
20signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27
21and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged business
22demonstration and training program under s. 84.076. This paragraph does not apply
23to special maintenance activities under s. 84.04 on roadside improvements.

AB150-SA117,16,10

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120.395 (3) (ev) Highway maintenance, repair and traffic operations, local
2funds. All moneys received from any local unit of government or other sources for
3the maintenance and repair of roadside improvements under s. 84.04, state trunk
4highways under s. 84.07 and bridges that are not on the state trunk highway system
5under s. 84.10; for signing under s. 86.195; for highway operations such as permit
6issuance, pavement marking, highway signing, traffic signalization and highway
7lighting under ss. 84.04, 84.07, 84.10 and 348.25 to 348.27 and ch. 349; and, before
8July 1, 1995 October 1, 1997, for the disadvantaged business demonstration and
9training program under s. 84.076; for such purposes. This paragraph does not apply
10to special maintenance activities under s. 84.04 on roadside improvements.

AB150-SA117,16,2112 20.395 (3) (ex) Highway maintenance, repair and traffic operations, federal
13funds. All moneys received from the federal government for the maintenance and
14repair of roadside improvements under s. 84.04, state trunk highways under s. 84.07
15and bridges that are not on the state trunk highway system under s. 84.10; for
16highway operations such as permit issuance, pavement marking, highway signing,
17traffic signalization and highway lighting under ss. 84.04, 84.07, 84.10 and 348.25
18to 348.27 and ch. 349; and, before July 1, 1995 October 1, 1997, for the disadvantaged
19business demonstration and training program under s. 84.076; for such purposes.
20This paragraph does not apply to special maintenance activities under s. 84.04 on
21roadside improvements.".

AB150-SA117,17,135 20.395 (5) (cq) Vehicle registration, inspection and maintenance and driver
6licensing, state funds. The amounts in the schedule for administering the vehicle
7registration and driver licensing program, including the traffic violation and
8registration program and the driver license reinstatement training program under
9s. 85.28, for administering the motor vehicle emission inspection and maintenance
10program under s. 110.20, for the training of inspectors under s. 110.22, for
11administering the fuel tax and fee reporting program under s. 341.45 and to
12compensate for services performed, as determined by the secretary of transportation,
13by any county providing registration services.

AB150-SA117,17,1815 20.395 (5) (dk) Public safety radio management, service funds. From the
16general fund, all moneys received by the department from the department and from
17other state agencies for purposes related to the statewide public safety radio
18management program under s. 85.12, for that purpose.".

AB150-SA117,17,2421 20.505 (1) (md) Oil overcharge restitution funds. All federal moneys received
22as oil overcharge funds, as defined in s. 14.065 (1), for expenditure under proposals
23approved by the joint committee on finance under s. 14.065 and for transfers under
241993 Wisconsin Act 16, section 9201 (1z).".

AB150-SA117,18,63 20.566 (1) (u) (title) Motor fuel tax and oil company franchise fee
4administration. From the transportation fund, the amounts in the schedule to cover
5the costs, including data processing costs, incurred in administering the motor fuel
6tax law, except s. 341.45, and the oil company franchise fee law.".

AB150-SA117,18,129 20.866 (2) (uv) Transportation, harbor improvements. From the capital
10improvement fund, a sum sufficient for the department of transportation to provide
11grants for harbor improvements. The state may contract public debt in an amount
12not to exceed $9,000,000 $12,000,000 for this purpose.

AB150-SA117,18,2114 20.866 (2) (uw) Transportation; rail acquisitions and improvements. From the
15capital improvement fund, a sum sufficient for the department of transportation to
16acquire railroad property under ss. 85.08 (2) (L) and 85.09; and to provide grants and
17loans for rail property acquisitions and improvements under s. 85.08 (4m) (c) and (d);
18and to credit the appropriation account under s. 20.395 (2) (bt) as reimbursement for
19initial temporary funding of acquisitions, grants or loans authorized under 1993
20Wisconsin Act 16, section 9154 (4n). The state may contract public debt in an amount
21not to exceed $10,000,000 $14,500,000 for these purposes.".

AB150-SA117,19,8

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125.29 (1) (c) For fiscal year 1992-93, and for each fiscal year thereafter, an An
2amount equal to the estimated motorboat gas tax payment multiplied by 1.4. The
3estimated motorboat gas tax payment is calculated by multiplying the number of
4motorboats registered under s. 30.52 on January 1 of the previous fiscal year by 50
5gallons and multiplying that product by the total of the excise tax imposed under s.
678.01 (1) and the oil company franchise fee under ch. 140 calculated on a
7cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that are
8imposed on April 1 of the previous fiscal year.

AB150-SA117,19,1510 25.29 (1) (d) 1. An amount calculated by multiplying the number of
11snowmobiles registered under s. 350.12 on the last day of February of the previous
12fiscal year by 50 gallons and multiplying that product by the total of the excise tax
13imposed under s. 78.01 (1) and the oil company franchise fee under ch. 140 calculated
14on a cents-per-gallon basis by the department of revenue under s. 341.45 (5r) that
15are imposed on the last day of February of the previous fiscal year.

AB150-SA117,20,217 25.29 (1) (dm) For fiscal year 1991-92 and for each fiscal year thereafter, an
18An amount equal to the estimated all-terrain vehicle gas tax payment. The
19estimated all-terrain vehicle gas tax payment is calculated by multiplying the sum
20of the number of all-terrain vehicles registered for public use under s. 23.33 (2) (c)
21and the number of reflectorized plates issued under s. 23.33 (2) (dm) on the last day
22of February of the previous fiscal year by 25 gallons and multiplying that product by
23the total of the excise tax imposed under s. 78.01 (1) and the oil company franchise
24fee under ch. 140 calculated on a cents-per-gallon basis by the department of

---

1revenue under s. 341.45 (5r) that are imposed on the last day of February of the
2previous fiscal year.".

AB150-SA117,20,65 25.40 (1) (a) 3. Revenues collected under s. 341.25 or ch. 140 that are pledged
6to the fund created under s. 84.59 (2).".

AB150-SA117,20,109 25.40 (1) (a) 12. Fees collected under s. 341.45 (1g) (a) that are required under
10s. 341.45 (4m) to be deposited in the petroleum inspection fund.".

AB150-SA117,20,1313 25.40 (2) (b) 15g. Section 20.445 (1) (uy).".

AB150-SA117,21,6

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170.337 (7) This section does not apply to property that is exempt under s. 70.11
2(13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a
3payment in lieu of taxes is made for that property, lake beds owned by the state, state
4forests under s. 28.03 or 28.035, county forests under s. 28.10, property acquired by
5the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as
6defined in s. 340.01 (22).".

AB150-SA117,22,210 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
11the commission shall be the final authority for the hearing and determination of all
12questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
1370.11 (21), 70.38 (4) (a), 70.397, 70.64, 70.995 (8), 76.38 (12) (a), 76.39 (4) (c), 76.48
14(6), 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31,
15139.315, 139.33, 139.76 and 139.78, subch. XIV of ch. 71 and, subch. VII of ch. 77 and
16ch. 140. Whenever with respect to a pending appeal there is filed with the
17commission a stipulation signed by the department of revenue and the adverse party,
18under s. 73.03 (25), agreeing to an affirmance, modification or reversal of the
19department's position with respect to some or all of the issues raised in the appeal,
20the commission shall enter an order affirming or modifying in whole or in part, or
21canceling the assessment appealed from, or allowing in whole or in part or denying
22the petitioner's refund claim, as the case may be, pursuant to and in accordance with
23the stipulation filed. No responsibility shall devolve upon the commission,

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1respecting the signing of an order of dismissal as to any pending appeal settled by
2the department without the approval of the commission.".

AB150-SA117,22,75 73.03 (29m) To provide on an appropriate tax form, as determined by the
6secretary of revenue, a place for taxpayers to certify that they had at least $6,000 in
7gross farm profits, as defined in s. 71.58 (4), for the applicable taxable year.".

AB150-SA117,22,1311 78.005 (13g) "Recreational motorboat" means a motorboat used predominately
12for entertainment, amusement or recreation, whether or not it is used in a trade or
13business.

AB150-SA117,22,1815 78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile,
16an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or
17a recreational motorboat or in mobile machinery and equipment and delivered
18directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB150-SA117,22,2320 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an
21all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a
22recreational motorboat if no claim for a refund for the tax on the diesel fuel may be
23made under s. 78.75 (1m) (a) 3.".

AB150-SA117,23,84 78.12 (2) Reports of licensees. (intro.) Each licensee shall, not later than the
5last 20th day of each month, file with the department, or, if the department so
6requires, file electronically with any state agency that the department specifies, on
7forms prescribed and furnished by the department, a report that indicates for the
8month before the month during which the report is due the following:

AB150-SA117,24,210 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
11than the 15th 20th day of the month for motor vehicle fuel sold during the previous
12month. At the option of a wholesaler distributor, a licensed supplier shall allow the
13wholesaler distributor to delay paying the tax to the licensed supplier until the date
14that the tax is due to this state. A wholesaler distributor who makes delayed
15payments shall make the payments by electronic funds transfer. If a wholesaler
16distributor fails to make timely payments, the licensed supplier may terminate the
17right of the wholesaler distributor to make delayed payments. Each licensed
18supplier shall notify the department of each wholesaler distributor who makes
19delayed payments of the tax. The department may require any wholesaler
20distributor who makes delayed payments of the tax to file with the department a
21surety bond payable to this state in an amount not to exceed 3 times the highest
22estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler
23distributor pays the licensed supplier, the licensed supplier shall credit the

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1wholesaler distributor's account for the amount of tax reduction that results from the
2calculation under s. 78.12 (4) (a) 2.

AB150-SA117,24,164 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate
5determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with
6respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks
7of motor vehicles in this state, attaches at the time of delivery and shall be collected
8by the dealer from the alternate fuels user and shall be paid to the department. The
9tax, with respect to alternate fuels acquired by any alternate fuels user other than
10by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or
11of a snowmobile, an all-terrain vehicle that is not registered for private use under
12s. 23.33 (2) (d) or a recreational motorboat, attaches at the time of the use of the fuel
13and shall be paid to the department by the user. The department may permit any
14supplier of alternate fuels to report and pay to the department the tax on alternate
15fuels delivered into the storage facility of an alternate fuels user or retailer which will
16be consumed for alternate fuels tax purposes or sold at retail.".

AB150-SA117,25,820 78.49 (1) (a) For the purpose of determining the amount of liability to the state
21for the tax under this subchapter, except as provided in par. (b), each alternate fuels
22licensee shall, not later than the last 20th day of each month, file a monthly report
23for the next preceding month with the department on forms furnished and prescribed
24by it. Such report shall contain a declaration by the licensee that the statements

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1contained therein are accurate and are a true return of the amount of the alternate
2fuels tax due and shall be subscribed by the licensee or the licensee's duly authorized
3agent. The report shall show, with reference to each location at which an alternate
4fuel is delivered or placed by such licensee into a fuel supply tank of any motor
5vehicle, the information that the department reasonably requires for the proper
6administration and enforcement of the tax under this subchapter. The department
7shall give due consideration to the varying types of operations and transactions in
8specifying the information required.

AB150-SA117,25,1410 78.49 (1) (b) The department may allow alternate fuels licensees whose tax
11liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
12shall be mailed on or before the last 20th day of the next month following the end of
13each calendar quarter. The report shall contain the declaration, subscription and
14information specified in par. (a).".

AB150-SA117,25,2318 78.75 (1m) (a) 2. A person who uses motor vehicle fuel or an alternate fuel upon
19which has been paid the tax required under this chapter for the purpose of operating
20a snowmobile, as defined under s. 340.01 (58a), an aircraft, as defined under s. 78.55
21(2), or a motorboat, as defined under s. 30.50 (6), unless the motorboat is exempt from
22registration as a motor vehicle under s. 341.05 (20) not a recreational motorboat, may
23not be reimbursed or repaid the amount of tax paid.

AB150-SA117,26,14

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178.75 (1m) (a) 3. Claims under subd. 1 shall be made and filed upon forms
2prescribed and furnished by the department. The forms shall indicate that refunds
3are not available for motor vehicle fuel or alternate fuels used for motorboats, except
4motorboats exempt from registration as motor vehicles under s. 341.05 (20) and
5recreational motorboats, or motor vehicle fuel or alternate fuels used for
6snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels
7tax payments are used for snowmobile trails and areas. The forms shall indicate that
8refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain
9vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2)
10(d) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or
11alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
12forms shall also indicate that refunds are not available for the tax on less than 100
13gallons. The department shall distribute forms in sufficient quantities to each
14county clerk.".

AB150-SA117,26,2318 84.01 (30) Environmental clean-up activities. From the appropriation under
19s. 20.395 (3) (aq), the department may fund environmental clean-up activities on
20lands acquired by the department that are not eligible to receive funding for such
21activities as part of a highway improvement project. Nothing in this subsection
22relieves a person from any responsibility to reimburse the department for any costs
23incurred by the department under this subsection.

AB150-SA117,27,3

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184.013 (2) (c) The department shall give priority to the completion of the major
2highway project authorized in sub. (3) (vL) in programming the expenditure of funds
3for major highway projects.

AB150-SA117,27,75 84.013 (3) (kb) USH 151 extending approximately 18.2 miles between USH 151
6west of Belmont and STH 23 south of Dodgeville, designated as the Belmont to
7Dodgeville project, in Lafayette and Iowa counties.

AB150-SA117,27,118 (kg) STH 16 and STH 16/67 extending approximately 7.4 miles from the
9junction of STH 16 with the Rock River to the STH 16/67 interchange east of
10Oconomowoc, designated as the Oconomowoc bypass, in Jefferson and Waukesha
11counties.

AB150-SA117,27,1512 (km) USH 53 extending approximately 7.5 miles between USH 53 south of the
13USH 53/STH 93 interchange in Eau Claire and the USH 53/STH 124 interchange
14south of Chippewa Falls, designated as the Eau Claire freeway, in Eau Claire and
15Chippewa counties.

AB150-SA117,27,1817 84.013 (3) (ye) USH 10 between Appleton and Marshfield, in Winnebago,
18Outagamie, Waupaca, Portage and Wood counties.".