(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.
History
History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; am. (1) and (2), renum. (3) to be Trans 152.03, Register, May, 1997, No. 497, eff. 6-1-97.