2018 Wisconsin Statutes & Annotations
Chapter 78. Motor vehicle and general aviation fuel taxes.
78.64 Definitions.

Universal Citation: WI Stat § 78.64 (2018)

78.64 Definitions. In this subchapter:

(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.

History: 1993 a. 16; 2015 a. 216.

Disclaimer: These codes may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.