Wisconsin Administrative Code
Department of Revenue
Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation
Section Tax 4.11 - Tax exemption for dyed diesel fuel
Universal Citation: WI Admin Code ยง Tax 4.11
Current through August 26, 2024
(1) PURPOSE. This section clarifies the tax exemption provided to suppliers required to be licensed by the department when a dye has been added to diesel fuel.
(2) GENERAL.
(a) All fuel dyed in accordance with the
federal internal revenue service temporary regulations,
26 CFR
48.4082-1 T, 2T, 3T and 4T, is treated as
destined for exempt use and is exempt from the motor vehicle fuel
tax.
(b) Dyed diesel fuel shall
only be used for exempt purposes.
Examples:
1) Diesel
fuel used as heating oil has an exempt purpose.
2) Diesel fuel used for nonhighway use has an
exempt purpose.
3) Diesel fuel used
in trains has an exempt purpose.
This section interprets s. 78.01(2p), Stats.
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