Wisconsin Code § 16.5185

Transfers to the transportation fund
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(1) Beginning on June 30, 2013, in each fiscal year, the secretary shall
transfer from the general fund to the transportation fund the
greater of the following:
(a) An amount equal to 0.25 percent of the moneys projected
to be deposited in the general fund during the fiscal year that are
designated as “Taxes” in the summary in s. 20.005 (1), as published in the biennial budget act for that fiscal year. For fiscal
year 2022-23 the amount calculated under this paragraph is
doubled.
(b) An amount equal to $35,127,000.
(2m) Beginning on June 30, 2020, in each fiscal year, the secretary shall transfer the unencumbered balance of the petroleum
inspection fund on June 30, less an amount sufficient to meet the
reserve requirement under this subsection, from the petroleum inspection fund to the transportation fund. The petroleum inspection fund balance after a transfer under this subsection may not be
less than 5 percent of gross revenues received during the fiscal
year in which the transfer is made.
(3) On December 30, 2024, and on each December 30 thereafter, the secretary shall transfer from the local government fund
to the transportation fund $8,000,000.
(3m) In addition to the transfer under sub. (3), on December
30, 2025, and on each December 30 thereafter, the secretary shall
transfer from the local government fund to the transportation
fund $2,451,200.
(4) Beginning on June 30, 2024, in each fiscal year, there is
transferred from the general fund to the transportation fund the
amount shown for the transfer in the general fund summary
schedule of the biennial budget act for EV sales tax.
(5) Beginning on June 30, 2026, in each fiscal year, the secretary shall transfer from the general fund to the transportation
fund all moneys lapsed to the general fund under s. 20.145 (1)
(g), but not to exceed $6,000,000 in a fiscal year.

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