Wis. Admin. Code § Tax 4.50 — Assignment, use and reporting of document number

Each shipment, transfer, purchase or sale of a petroleum product which is reportable to the department in accordance with ch. 78 , Stats., shall bear a “document number.” In this section “document number” means the number provided for in subs. (1) through (4) , as follows:

Tax 4.50(1) (1) Assignment. Except as provided in sub. (4) , the assignment of a document number shall originate with and be assigned by the refiner, terminal operator or place of manufacture where the fuel is loaded. All subsequent transactions, invoices and reports regarding each respective shipment shall use and make reference to this number.

Tax 4.50(2) (2) Railway tank car shipments. On all railway tank car shipments the tank car initials and number shall become the document number.

Tax 4.50(3) (3) Truck transport shipments. On all truck transport shipments the manifest number shall become the document number.

Tax 4.50(4) (4) Other shipments. On all other types of shipments, which do not originate at a refinery, terminal or place of manufacture, the shipper shall assign the invoice number as the document number. An invoice number may not be assigned by a shipper as the document number in any case where tank car initials and number or a truck transport manifest number is involved.