Wisconsin § 177.01 - Definitions.

§ 177.01. Definitions.

In this chapter: 177.01(1) (1) “Administrator” means the department of revenue. 177.01(1d) (1d) “Administrator’s agent” means a person that the administrator contracts with to conduct an examination under subch. X on the administrator’s behalf, including an independent contractor of such person and each individual participating in the examination on behalf of the person or contractor. 177.01(2) (2) “Apparent owner” means a person whose name appears on the records of the holder as the owner of property held, issued, or owing by the holder. 177.01(5) (5) “Business association” means a corporation; joint stock company; investment company, not including an investment company registered under the Investment Company Act of 1940, as amended, 15 USC 80a-1 to 80a-64 ; business trust; partnership; unincorporated association; joint venture; limited liability company; trust company; land bank; safe deposit company; safekeeping depository; financial organization; insurance company; federally chartered entity; utility; sole proprietorship; or other business entity; regardless of whether any such entity is for profit. 177.01(5d) (5d) “Confidential information” means records, reports, and information that are confidential under s.