Wis. Admin. Code Department of Revenue Tax 20.02

Current through October 28, 2024

Section Tax 20.02 - Definitions

In this subchapter:

(1) "Department" means the department of revenue.

(2) "Domicile" has the meaning given in s. 71.01(1n), Stats.

(3) "Municipality" means a town, village, or city.

(4) "Resident individual" means either of the following:

(a) A natural person whose domicile is in this state.

(b) A natural person who lives in this state for more than six months of the year.

Wis. Admin. Code Department of Revenue Tax 20.02

CR 10-129: cr. Register October 2011 No. 670, eff. 11-1-11.