Section 152.02. Definitions.

  The words and phrases defined in ss. 340.01 and 341.45 (1) , 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. 341.45 , Stats.

(2)  "Apportionable vehicle" has the same meaning as defined in the international registration plan, article II, s. 204.

(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. 341.43 , Stats., and ch. 78 , Stats.

(4)  "Authorized representative" means the person commissioned to serve as attorney in fact on behalf of a person pursuant to a power-of-attorney designation.

(5)  "Base jurisdiction" means the international fuel tax agreement or IRP member jurisdiction:

(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

(c) Where some distance is accrued by qualified motor vehicles within the fleet.

(6)  "Cancellation" means the annulment of a license and its provisions by either the licensing jurisdiction or the licensee.

(7)  "Distance" means miles or kilometers.

(7m)  "Established place 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 registrant's business.

(c) The operational records of the fleet, unless the records can be made available in accordance with the provisions of section 1602 of the international registration plan.

(8)  "Fleet" means one or more qualified motor vehicles grouped together for fuel tax reporting purposes.

(9)  "Fuel supply tank" means the container for holding, transporting or storing motor fuel or special fuel.

(10)  "Highways of this state" means "highways" as defined in s. 340.01 (22) , Stats., within the boundaries of this state as defined in article II, section 1, Wisconsin Constitution.

(11)  "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 based.

(12)  "International registration plan" or "IRP" means an agreement among states and provinces to simplify the payment of registration fees by interstate motor carriers. 

(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.

(15)  "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.

(17)  "Licensee" means a person who holds a valid fuel tax license issued by the department.

(18)  "Operate" has the meaning specified in s. 346.63 (3) (b) , Stats.

(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.

(20)  "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 kilograms.

(b) Having 3 or more axles regardless of weight.

(c) Is 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. 341.45 (2) , Stats., under which the department may waive all or any part of the requirements of s. 341.45 , 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. 341.41 , Stats., or with an Indian tribe or band under s. 341.409 , Stats., under which the department may exempt vehicles from certain registration requirements.

(23)  "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 purposes.

(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.

(26)  "Related business" means any of the following:

(a) 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.

(b) 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 licensee's assets.

(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 year.

(28)  "Revocation" means the withdrawal of fuel tax license or IRP registration and operating privileges by the department.

(29)  "Suspension" means the temporary removal of privileges granted to the licensee or registrant by the department.

(30)  "Total 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 nontaxable.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. (2) to (25) to be (3) to (11), (13), (14) to (20), (23), (25) to (30) and am. (3), (5) (intro.), (11), (13), (16), (20) (a) to (c), (28), (29) and (30), cr. (2), (12), (21), (22) and (24), Register, May, 1997, No. 497 , eff. 6-1-97; CR 04-004 : cr. (7m), am. (16) and (27) Register December 2004 No. 588 , eff. 1-1-05; correction in (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register December 2004 No. 588 .

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: Microsoft Windows NT 6.1.7601 Service Pack 1 1. is a power unit having two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds; or Microsoft Windows NT 6.1.7601 Service Pack 1 2. is a power unit having three or more axles, regardless of weight; or Microsoft Windows NT 6.1.7601 Service Pack 1 3. is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight. Microsoft Windows NT 6.1.7601 Service Pack 1 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. Microsoft Windows NT 6.1.7601 Service Pack 1