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).
May 22, 2026, are designated by NOTES. (Published 5-22-26)
78.64
VEHICLE AND GENERAL AVIATION FUEL TAXES
(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.