§ 78.64 Definitions
§ 78.65 Suspension and revocation of licenses
§ 78.66 Records to be kept by licensees
§ 78.67 Timely filing
§ 78.68 Returns; failure to pay; refunds
§ 78.69 Appeals
§ 78.70 Actions to collect tax and penalties
§ 78.71 Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims
§ 78.72 Preference given actions to enforce this chapter
§ 78.73 Criminal penalties
§ 78.74 Remedies and penalties are cumulative
§ 78.75 Refund; procedure; claim unassignable
§ 78.77 Registration of transporters; records to be kept
§ 78.78 Reports by transporters; exceptions
§ 78.79 Duty of department to enforce fuel tax provisions; promulgate rules
§ 78.80 Departmental examinations; information; penalty
§ 78.81 Attorney general and district attorney to prosecute; place of trial
§ 78.82 Municipalities not to tax motor vehicle fuel or alternate fuels

Terms Used In Wisconsin Statutes > Chapter 78 > Subchapter IV - Provisions Common to Motor Vehicle Fuel Tax, General Aviation Fuel Tax Andalternate Fuel Tax

  • Adult: means a person who has attained the age of 18 years, except that for purposes of investigating or prosecuting a person who is alleged to have violated any state or federal criminal law or any civil law or municipal ordinance, "adult" means a person who has attained the age of 17 years. See Wisconsin Statutes 990.01
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County board: means the county board of supervisors. See Wisconsin Statutes 990.01
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
  • Fraud: Intentional deception resulting in injury to another.
  • Highway: includes all public ways and thoroughfares and all bridges upon the same. See Wisconsin Statutes 990.01
  • in writing: includes any representation of words, letters, symbols or figures. See Wisconsin Statutes 990.01
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 990.01
  • Motorcycle: has the meaning given in…. See Wisconsin Statutes 990.01
  • Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 990.01
  • Officers: when applied to corporations include directors and trustees. See Wisconsin Statutes 990.01
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
  • Police department: includes a department under…. See Wisconsin Statutes 990.01
  • Police officer: includes a person serving under…. See Wisconsin Statutes 990.01
  • Population: means that shown by the most recent regular or special federal census. See Wisconsin Statutes 990.01
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Promulgate: when used in connection with a rule, as defined under…. See Wisconsin Statutes 990.01
  • Property: includes real and personal property. See Wisconsin Statutes 990.01
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • railroad company: include any person managing, maintaining, operating or in possession of a railroad, whether as owner, contractor, lessee, mortgagee, trustee, assignee or receiver. See Wisconsin Statutes 990.01
  • State: when applied to states of the United States, includes the District of Columbia, the commonwealth of Puerto Rico and the several territories organized by Congress. See Wisconsin Statutes 990.01
  • Subpoena: A command to a witness to appear and give testimony.
  • Sworn: includes "affirmed" in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 990.01
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: may be construed to include cities, villages, wards or districts. See Wisconsin Statutes 990.01
  • Town board: means the town board of supervisors. See Wisconsin Statutes 990.01
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia, the states, the commonwealth of Puerto Rico and the territories organized by congress. See Wisconsin Statutes 990.01
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Village: means incorporated village. See Wisconsin Statutes 990.01
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, unless otherwise expressed; "year" alone means "year of our Lord". See Wisconsin Statutes 990.01