{"data":{"id":"us-wi/wis.-stat.-78.59","jurisdiction":"us-wi","citation":"Wis. Stat. § 78.59","heading":"Notice by general aviation fuel licensee of cessation, sale or transfer of business; final report.","body":"(1) Notice required. Whenever any general aviation fuel licensee ceases to perform any of the acts for which a general aviation fuel license is required, the licensee shall notify the department in writing. The notice shall give the date of cessation and, in the event of sale or transfer of the business, the name and address of the purchaser or transferee thereof.\n(2) Final report. Every general aviation fuel licensee shall, upon such cessation, sale or transfer of the business or upon the cancellation or revocation of a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes and penalties due the state.","path":["Chs. 70-79, Taxation","Chapter 78 Motor Vehicle And General Aviation Fuel Taxes","SUBCHAPTER III GENERAL AVIATION FUEL TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/78.59","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"e58abf58b66a7fe28d8b5fdb1f6968f6de2fa9225f43667e9681aa6091f41cce","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-78.58","next":"us-wi/wis.-stat.-78.60"},"notice":"GroundRules: Original legal text. Not legal advice."}