Wisconsin Administrative Code
Department of Revenue
Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation
Section Tax 4.03 - Public highways closed to public travel
Universal Citation: WI Admin Code ยง Tax 4.03
Current through August 26, 2024
Motor vehicle fuel used in connection with the construction, repair and maintenance of the public highways may not be construed as used on a public highway when it is being used on a highway entirely closed to public travel.
This section interprets s. 78.75, Stats.
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
