Wis. Admin. Code § Tax 21.02 — Definitions

In this chapter:

Tax 21.02(1) (1) “Department” means the Wisconsin department of revenue.

Tax 21.02(2) (2) “ Municipality” is defined as provided by s. 79.005 (1m) , Stats.

Tax 21.02(3) (3) “Transfer” means a transition of responsibility for providing a service or duty from one or more municipalities, counties or tribes to another municipality, county, tribe, non-profit organization, or private entity.

Tax 21.02(4) (4) “Tribe” means a federally recognized American Indian Tribe or band in the state of Wisconsin.