Section 77.9973 - [Effective 1/1/2025] Administration(1) A person holding a registration under s. 77.9971 who owes tax under s. 77.9972 shall maintain records indicating the total number of kilowatt-hours of electricity delivered or placed by each Level 3 charger and by each Level 1 charger, as defined in s. 16.9565 (1) (a), and Level 2 charger, as defined in s. 16.9565 (1) (b), installed on or after January 1, 2025, [March 22, 2024,] of the person during the periods described in s. 77.9972 (3), and shall provide those records to the department upon request.(2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies to the tax under this subchapter.(3) The department shall deposit all of the revenue that it collects under this subchapter in the transportation fund under s. 25.40.Added by Acts 2023 ch, 121,s 8, eff. 3/22/2024.