Wisconsin Statutes 78.64 – Definitions
Current as of: 2023 | Check for updates
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In this subchapter:
Terms Used In Wisconsin Statutes 78.64
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(1) “Alternate fuels” has the meaning given in s. 78.39 (1).
(2) “Department” means the department of revenue.
(3) “Motor vehicle fuel” has the meaning given in s. 78.005 (13).
(4) “Person” includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.