Section 152.01. Introduction.

Latest version.

(1) Purpose. This chapter creates rules which shall be used in the collection of:

(a) Motor fuel and alternative fuel use taxes for fuel that is purchased in Wisconsin and other jurisdictions and consumed by qualified motor vehicles operating on the highways of this state.

(b) Registration fees paid to Wisconsin and other jurisdictions by persons who purchase IRP registration credentials from the department and operate apportionable vehicles on the highways of this state.

(2) Scope. This chapter applies to persons who operate qualified motor vehicles or apportionable motor vehicles, or both, on the highways of this state.

                    
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