Statutes, codes, and regulations
Wisconsin Administrative Code
Agency - Department of Revenue
Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation
Section Tax 4.03 - Public highways closed to public travel

Wis. Admin. Code Department of Revenue Tax 4.03

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Current through November 25, 2024
Section Tax 4.03 - Public highways closed to public travel

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.

Wis. Admin. Code Department of Revenue Tax 4.03

1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

This section interprets s. 78.75, Stats.