{"data":{"id":"us-wi/wis.-stat.-78.61","jurisdiction":"us-wi","citation":"Wis. Stat. § 78.61","heading":"Presumption.","body":"For the purpose of enforcing this chapter, it is prima facie presumed that all general aviation fuel received by a general aviation fuel dealer or a general aviation fuel user into storage and dispensing equipment designed to fuel aircraft is to be transferred or delivered by the dealer or user into the supply tanks of aircraft.","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/78.61","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":"9e05757cd4a7866636ce234c14ef67957889cdf48b7043b1df8c3f3a08e5ef3b","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-78.60","next":"us-wi/wis.-stat.-78.62"},"notice":"GroundRules: Original legal text. Not legal advice."}