Section 152.08. Reporting.

 

(1)   Quarterly reports. Except as provided in sub. (2) , all licensees shall file a calendar quarterly report with the department and shall pay all taxes due. Payment shall be included with the quarterly report. Quarterly reports are required, even if no operation was conducted during the reporting period or if no taxable fuel was used. Failure to receive the authorized report form does not relieve the licensee from the obligation of submitting a report.

(2)   Annual reports. Notwithstanding the quarterly reporting requirements of sub. (1) , the department may allow annual reporting by licensees who have been reporting for at least one calendar year and whose operations equal less than 5,000 total annual miles or 8300 kilometers in Wisconsin. This will be based upon at least 4 quarters of filing history. Should a licensee choose to report annually, it shall petition the department and receive approval to do so. The reporting period for a licensee filing annual reports shall be from April 1 to March 31.

(3)   Due date. The report filed by the licensee shall be due on the last day of the month immediately following the close of the quarter for which the report is due. Reports postmarked with U.S. or Canadian postal service postmark not later than midnight of the due date or marked as received by the fuel tax unit within the department prior to the due date shall be considered timely filed. If the last day of the month falls on a Saturday, Sunday or legal holiday, the next business day shall be considered the due date.

(4)   Computer-generated reports. The department may authorize a licensee or its agent to submit a computer-generated report in lieu of the standard report if the report includes all required information and is in a form which is acceptable to the department.

(5)   Penalty. Reports not filed by the due date shall be considered late and any taxes due considered delinquent. The department shall assess the licensee an appealable penalty of $50 or 10% of assessed taxes, whichever is greater, for any of the following:

(a) Failure to file a required report.

(b) Filing a required report late.

(c) Filing a late amended required report which shows taxes due.

(d) Underpaying or failing to pay taxes due at the time of filing the report.

(6)   Interest. The department shall assess interest on all delinquent taxes due from the due date of the report. Interest shall accrue at the interest rate of one percent per month. One month's interest shall be charged for each month or fraction thereof that a report is late.

(7)   Alternate measurement. For reporting fuels that cannot be measured in liters or gallons, the licensee shall report the fuel at a conversion factor determined by the department.

(8)   Amendments. Licensees may not amend quarterly reports requesting a refund after receiving notification of an impending audit.

(9)   Revocation. If any licensee fails to report when required to do so or fails to pay in full the taxes due, the department shall mail a notice of intent to revoke the license to the address of record of the licensee advising of the immediate revocation of IFTA licensing privileges if the delinquent amount is not paid within 10 days. If the person's tax delinquency has not been satisfied within 10 days, the person's license shall be revoked.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. from Trans 152.07, Register, May, 1997, No. 497 , eff. 6-1-97; CR 04-004 : am. (9) Register December 2004 No. 588 , eff. 1-1-05.