2010 Wisconsin Code
Chapter 71. Income and franchise taxes for state and local revenues.
71.738 Definitions.

71.738

SUBCHAPTER XII
ADMINISTRATIVE PROVISIONS APPLICABLE
TO ALL ENTITIES
71.738 Definitions. In this subchapter:

71.738(1m)

(1m) "Department" means the department of revenue.

71.738(2m)

(2m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

71.738(3)

(3) "Last day prescribed by law" means the unextended due date of the return or of the claim made under subch. VIII.

71.738(4)

(4) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

71.738 - ANNOT.

History: 1995 a. 428; 1997 a. 27; 2005 a. 362; 2007 a. 20.