Wis. Stat. § 350.122

(d) The band may issue, renew or otherwise process registration certificates under this section only to persons who appear in person on the reservation. (4) Requirements for registration: procedures, applications and decals. (a) The band shall use registration applications and certificates that are substantially similar to those under s. 350.12 with regard to length, legibility and information content. (b) The band shall use registration decals that are substantially similar to those under s. 350.12 with regard to color, size, legibility, information content, and placement on the snowmobile. (c) The band shall use a sequential numbering system that includes a series of letters or initials that identify the band as the issuing authority. (d) The band shall establish procedures that are substantially similar to the procedures specified in s. 350.12 (3) (a) 2. , 3. and 4. , (5) (d) and (6) and to the procedures to be used for validating applications for purposes of s. 350.12 (5) (b) and (c). (5) Registration information; records; tax collection. (a) The band shall provide registration information to the state in one of the following ways: 1. By transmitting all additions, changes or deletions of registration information to persons identified in the agreement described under sub. (6), for incorporation into the registration records of this state, within one working day after the addition, change or deletion. 2. By establishing a 24-hour per day data retrieval system, consisting of either a law enforcement agency with 24-hour per day staffing or a computerized data retrieval system to which law enforcement officials of this state have access at all times. (b) Before June 1 annually, the band shall submit a report to the department notifying it of the number of each type of registration certificate that the band issued, transferred or renewed for the period beginning on April 1 of the previous year and ending on March 31 of the year in which the report is submitted. (c) For law enforcement purposes, the band shall make available for inspection by the department during normal business hours the band’s records of all registration certificates issued, renewed or otherwise processed, including copies of all applications made for certificates. (d) The band shall ensure that a record of each registration certificate issued, renewed or otherwise processed under this section, including a copy of each application made, is retained for at least 2 years after the date of expiration of the certificate. (e) The band shall collect the sales and use taxes due under s. 77.61 (1) on any snowmobile registered under this section and make the report in respect to those taxes. The band shall use collection and accounting methods approved by the department of revenue. On or before the 15th day of each month, the band shall pay to the department of revenue all taxes that the band collected in the previous month. (6) Applicability. This section does not apply unless the department and the band have in effect a written agreement under which the band agrees to comply with subs. (2) to (5) and that contains all of the following terms: (a) The manner in which the band will limit its treaty-based right to fish outside the reservation. (b) A requirement that the fees collected by the band under sub. (3) be used only for a program for registering snowmobiles, for regulating snowmobiles and snowmobiling and for providing snowmobile trails, and snowmobile facilities. History: 1997 a. 27.