Wis. Stat. § 78.64 — Definitions

In this subchapter:

78.64(1) (1) “Alternate fuels” has the meaning given in s. 78.39 (1) .

78.64(2) (2) “Department” means the department of revenue.

78.64(3) (3) “Motor vehicle fuel” has the meaning given in s. 78.005 (13) .

78.64(4) (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.