Section Tax 4.001 - Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms(1) FORMS. The department shall provide official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms. Note: The official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims are available on the department's web site at https://www.revenue.wi.gov/Pages/Form/excise-Home-f.aspx.
(2) FILING RETURNS. (a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means: 1. Mailing them to the address specified by the department on the forms or in the instructions.2. Delivering them to the department or to the destination that the department prescribes.3. Filing them electronically by means prescribed by the department.(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following: 1. Requests the waiver in writing. Note: Written requests should be e-mailed to DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors: 1. Unusual circumstances that may prevent the person from filing electronically. Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.Wis. Admin. Code Department of Revenue Tax 4.001
CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10.Amended by, correction in (1) (Note), (2) (c) 1. (Note) made under s. 13.92(4) (b) 7, Stats., Register June 2018 No. 750, eff. 7/1/2018Amended by, CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9/1/2022Amended by, correction in (2) (c) 1. (Note) made under s. 13.92 (4) (b) 7, Stats., Register June 2023 No. 810, eff. 7/1/2023.Section Tax 4.001 interprets ss. 78.005(6m), 78.39(4m), and 78.55(2r), Stats.