78.57 Application; form; investigation; bond; issue.
78.57
78.57 Application; form; investigation; bond; issue.78.57(1)
(1) Application. Application for a general aviation fuel license shall be made on a form prepared and furnished by the department. It shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this chapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.78.57(2)
(2) Investigation. The department shall investigate each applicant under sub. (1). No license may be issued if the department determines any of the following:78.57(2)(a)
(a) That the application was not filed in good faith.78.57(2)(b)
(b) That the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause.78.57(2)(c)
(c) That the applicant does not hold a valid certificate under s. 73.03 (50).78.57(2)(d)
(d) That other reasonable cause for nonissuance exists.78.57(3)
(3) Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which he or she shall be given at least 5 days' advance written notice.78.57(4)
(4) Issue. If the application and the bond under sub. (9), if that bond is required, are approved, the department shall issue a license in as many copies as the licensee has places of business for which a general aviation fuel license is required.78.57(6)
(6) Transfer forbidden. A general aviation fuel license is not transferable to another person or to another place of business.78.57(7)
(7) Display of license. Each license shall be preserved and conspicuously displayed at the place of business for which issued.78.57(8)
(8) Discontinuance. Upon the discontinuance of the business licensed at any place, the copy of the license issued for that place shall be immediately surrendered to the department.78.57(9)
(9) Bond.78.57(9)(a)
(a) To protect the revenues of this state, the department may require any person liable to the department for the tax imposed by this subchapter to place with it, either before or after a general aviation fuel license is issued, security in an amount which the department determines. The amount of security required may be increased or decreased as the department deems necessary, but may not exceed 3 times the licensee's average monthly liability for taxes under this subchapter, as estimated by the department. If an applicant or licensee fails or refuses to place such security, the department may refuse to issue or may revoke the license. If any taxpayer is delinquent in the payment of taxes imposed by this subchapter, the department may, upon 10 days' advance written notice, recover the taxes, interest, penalties, cost and disbursements from the taxpayer's security placed with the department. No interest may be paid or allowed by the state to any person for the deposit of the security.78.57(9)(b)
(b) The security required by this subsection may be in the form of a surety bond furnished to the department payable to the state to secure payment of any and all general aviation fuel taxes, interest and penalties accrued under this subchapter, together with costs and disbursements incurred in the collection thereof. The department shall prescribe the form and contents of the bond.78.57(9)(c)
(c) Section 78.11 (2) to (4), regarding motor vehicle fuel licensees' bonds, also applies to bonds furnished by general aviation fuel applicants and licensees under this subsection.78.57 - ANNOT.
History: 1981 c. 20; 1993 a. 16; 1995 a. 27; 1997 a. 27.78.57 - ANNOT.
Cross Reference: See also ss. Tax 4.54 and 4.55, Wis. adm. code.