The words and phrases defined in ss.
Stats., have the same meaning in this chapter unless a different definition is
specifically provided. In this chapter:
(1) "Applicant" means a person in whose name
the application for licensing is filed for the purpose of motor fuel or special
fuel tax reporting under the provisions of s.
has the same meaning as defined in the international registration plan, article
II, s. 204.
Note: The International Registration Plan, Article
II, s. 204 defines "apportionable vehicle" as any vehicle, except recreational
vehicles, vehicles displaying restricted plates, city pickup and delivery
vehicles, buses used in transportation of chartered parties, and
government-owned vehicles, used or intended for use in two or more member
jurisdictions that allocate or proportionally register vehicles and is used for
the transportation of persons for hire or designed, used or maintained
primarily for the transportation of property and:
1. is a power unit having two axles and a
gross vehicle weight or registered gross vehicle weight in excess of 26,000
2. is a power unit
having three or more axles, regardless of weight; or
is used in combination, when the weight of
such combination exceeds 26,000 pounds gross vehicle weight.
Trucks and truck tractors, and combinations of vehicles having
a gross vehicle weight of 26,000 pounds or less and buses used in
transportation of chartered parties may be proportionally registered at the
option of the registrant.
(3) "Audit" means a physical examination of
the records and source documents supporting the licensee's fuel use reports or
the registrant's IRP reports, or both, conducted pursuant to s.
Stats., and ch. 78, Stats.
"Authorized representative" means the person commissioned to serve as attorney
in fact on behalf of a person pursuant to a power-of-attorney
jurisdiction" means the international fuel tax agreement or IRP member
(a) Where qualified motor
vehicles are based for vehicle registration purposes;
(b) Where the operational control and
operational records of the licensee's qualified motor vehicles are maintained
or can be made available; and
Where some distance is accrued by qualified motor vehicles within the
"Cancellation" means the annulment of a license and its provisions by either
the licensing jurisdiction or the licensee.
(7) "Distance" means miles or
of business" means a physical structure owned, leased or rented by the fleet
registrant. The physical structure shall be designated by a street number or
road location, be open during normal business hours, and have located within it
all of the following:
(a) A telephone or
telephones publicly listed in the name of the fleet registrant.
(b) A person or persons conducting the fleet
operational records of the fleet, unless the records can be made available in
accordance with the provisions of section 1602 of the international
"Fleet" means one or more qualified motor vehicles grouped together for fuel
tax reporting purposes.
supply tank" means the container for holding, transporting or storing motor
fuel or special fuel.
"Highways of this state" means "highways" as defined in s.
Stats., within the boundaries of this state as defined in article II, section
1, Wisconsin Constitution.
"International fuel tax agreement" or "IFTA" means an agreement between certain
member jurisdictions which allows for the collection of fuel taxes owed to all
member jurisdictions by the member jurisdiction in which a person is
registration plan" or "IRP" means an agreement among states and provinces to
simplify the payment of registration fees by interstate motor
(13) "Jurisdiction" means
a state, territory or possession of the United States, the District of
Columbia, or a state, province or territory of another country.
(14) "Lessee" means a person who has the
legal possession and control of a vehicle owned by another under terms of a
lease or rental agreement.
"Lessor" means a person who, under the terms of a lease or rental agreement,
grants the legal right of possession, control of and responsibility for the
operations of the vehicle to another person.
(16) "License" means an international fuel
tax agreement license.
"Licensee" means a person who holds a valid fuel tax license issued by the
(18) "Operate" has the
meaning specified in s.
(19) "Person" includes any individual, public
or private corporation, body politic, including any unit or division, joint
venture, joint stock company, partnership, association, trust, receiver,
executor, administrator, any other fiduciary or any other entity.
"Qualified motor vehicle" means a motor
vehicle other than a recreational vehicle used, designed or maintained for
transportation of persons or property that meets any of the following:
(a) Having 2 axles and a gross vehicle weight
or registered gross vehicle weight exceeding 26,000 pounds or 11,797
(b) Having 3 or more
axles regardless of weight.
used in combination when the weight of such combination exceeds 26,000 pounds
or 11,797 kilograms gross vehicle or registered gross vehicle weight.
(21) "Reciprocal agreement" means
an agreement the department enters with another state under s.
Stats., under which the department may waive all or any part of the
requirements of s.
Stats., upon those who use motor vehicle or alternative fuels.
(22) "Reciprocity agreement" means an
agreement that the department enters with another state under s.
Stats., or with an Indian tribe or band under s.
Stats., under which the department may exempt vehicles from certain
"Recreational vehicle" means vehicles such as motor homes, pickup trucks with
attached campers and buses, when used exclusively for personal pleasure by an
individual. In order to qualify as a recreational vehicle, the vehicle shall
not be used in connection with any business endeavor.
(24) "Registrant" means a person, firm or
corporation in whose name or names a vehicle is properly registered for IRP
(25) "Registration" means
the qualification of motor vehicles normally associated with a prepayment of
licensing fees for the privilege of using the highway and the issuance of
license plate and a registration card or temporary registration containing
owner and vehicle data.
"Related business" means any of the following:
A person who directly or indirectly owns,
controls or holds with power to vote 20% or more of the outstanding voting
securities of the licensee, other than the person who holds the securities:
1. As a fiduciary or agent without sole
discretionary power to vote the securities.
2. Solely to secure a debt, if the person has
not in fact exercised the power to vote.
A corporation 20% or more of whose
outstanding voting securities are directly or indirectly owned, controlled or
held with power to vote, by a licensee who directly or indirectly owns,
controls or holds power to vote, 20% or more of the outstanding securities of
the licensee, other than a person who holds the securities:
1. As a fiduciary or agent without sole
discretionary power to vote the securities.
2. Solely to secure a debt, if that person
has not in fact exercised the power to vote.
(c) A person whose business is operated by
the licensee under a lease or other agreement, or a person substantially all of
whose assets are controlled by the licensee.
(d) A person who operates the licensee's
business under a lease or other agreement or controls substantially all of the
(e) There is a
rebuttable presumption that the licensee's spouse, domestic partner, relative
within the 3rd degree of kinship or the relative within the 3rd degree of
kinship of a spouse or domestic partner operating the licensee's business are
controlled by the licensee.
(27) "Reporting period" means, under IFTA, a
period of time consistent with the calendar quarterly period of January 1
through March 31, April 1 through June 30, July 1 through September 30, and
October 1 through December 31. Under IRP, "reporting period" means the July 1
through June 30 immediately preceding the commencement of the registration
(28) "Revocation" means the
withdrawal of fuel tax license or IRP registration and operating privileges by
means the temporary removal of privileges granted to the licensee or registrant
by the department.
distance" means all miles or kilometers traveled during the reporting period by
every qualified motor vehicle or apportionable vehicle in the licensee's fleet
regardless of whether the miles or kilometers are considered taxable or