Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § 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.

Last amended: CR 10-093 : cr. Register November 2010 No. 659 , eff. 12-1-10; CR 21-085 : am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800 , eff. 9-1-22.

Source: official text