Assembly Bill 200 proposes amendments to the motor vehicle fuel tax regulations in Wisconsin, specifically addressing the administrative allowance for fuel suppliers and providing a refund mechanism for retailers. The bill allows motor vehicle fuel suppliers to retain a 1.35 percent administrative allowance not only on gasoline but also on diesel fuel, thereby equalizing the treatment of both fuel types. Additionally, it introduces a refund for retailers who experience evaporation losses of motor vehicle fuel, allowing them to claim a refund equal to 0.5 percent of the state motor vehicle fuel tax paid on their purchases. Retailers must file claims with the Department of Revenue within 12 months of purchase, supported by invoices or purchase lists.

The bill also includes specific legal language changes, such as the creation of new subsections under statute 78.12 and the establishment of a new statute, 78.201, which outlines the refund process for retailers. The amendments clarify the calculation of refunds and the requirements for documentation, ensuring that retailers can effectively claim compensation for fuel losses. The act is set to take effect on the first day of the third month following its publication, applying to motor vehicle fuel taxes due on that date.

Statutes affected:
Bill Text: 78.12(4)(b)2, 78.12