Wisconsin Statutes (Last Updated: January 10, 2017) |
Chapter 78. Motor Vehicle And General Aviation Fuel Taxes |
SubChapter I. MOTOR VEHICLE FUEL TAX |
Section 78.10. Licensing process.
Latest version.
- (1) Application. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant's license under 26 USC 4101 . The application shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.(2) Investigation. The department shall investigate each applicant under sub. (1) . No license shall be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50) , the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.(3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.(4) Issue. If the application and the bond under s. 78.11 , if that bond is required, are approved, the department shall issue a license.(6) Transfer forbidden. A license under this section is not transferable to another person.(7) Display of license. Each license shall be preserved and conspicuously displayed at the place of business for which issued.
1991 a. 316
;
1993 a. 16
;
1995 a. 27
;
1997 a. 27
.
Cross-reference:
See also s.
Tax 4.55
, Wis. adm. code.