{"data":{"id":"us-wi/wis.-stat.-78.64","jurisdiction":"us-wi","citation":"Wis. Stat. § 78.64","heading":"Definitions.","body":"In this subchapter:\n(1) “Alternate fuels” has the meaning given in s. 78.39 (1).\n(2) “Department” means the department of revenue.\n(3) “Motor vehicle fuel” has the meaning given in s. 78.005 (13).\n(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.","path":["Chs. 70-79, Taxation","Chapter 78 Motor Vehicle And General Aviation Fuel Taxes","SUBCHAPTER IV PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX ANDALTERNATE FUEL TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/78.64","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"2fed5a5780c3214be454ec49776fa0be29ab58ebc003fcc987ae00c41bd67950","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-78.62","next":"us-wi/wis.-stat.-78.65"},"notice":"GroundRules: Original legal text. Not legal advice."}