Wisconsin § 78.12 - Reports to department; computation of tax.

§ 78.12. Reports to department; computation of tax.

78.12(1) (1) Gallons to be reported. For the purpose of the administration of this section, each receipt, shipment or delivery of motor vehicle fuel shall be reported in U.S. standard liquid gallons (231 cubic inches). 78.12(2) (2) Reports of licensees. Each licensee shall, not later than the last day of each month, file a report for the month before the month during which the report is due. 78.12(3) (3) Reports of others. Any person, including a terminal operator, who is not a licensee and who either uses any motor vehicle fuel in this state or who has possession of any motor vehicle fuel (other than that contained in the ordinary fuel tank attached to a motor vehicle) upon which the motor vehicle fuel tax has not been paid or the liability therefor has not been incurred by any licensee in this state shall file a report and pay the tax on that motor vehicle fuel and shall be subject to this subchapter in the same manner as is provided for licensees. 78.12(4) (4) Computation of tax. At the time when the tax is due under sub. (5) , the licensee shall compute that tax as follows: 78.12(4)(a) (a) For gasoline: 78.12(4)(a)1. 1. Subtract the number of gallons under s. 78.01 (2r) for the taxable period from the number of gallons received during the taxable period. 78.12(4)(a)2. 2. Subtract from the amount under subd. 1. an amount equal to 0.00625 multiplied by the number of gallons under subd. 1. 78.12(4)(a)3. 3. Subtract from the amount under subd. 2. an amount equal to 0.0005 multiplied by the number of gallons under subd. 1. 78.12(4)(a)4. 4. Multiply the number of gallons under subd. 3. by the rate published under s.