Wis. Admin. Code Department of Revenue Tax 63.02

Current through October 28, 2024

Section Tax 63.02 - Definitions

In this chapter:

(1) "Administrator" has the meaning specified in s. Tax 61.02(1).

(2) "Break-open ticket" means a ticket issued by the Wisconsin lottery that is made of laminated paper, partially perforated to permit strips to be torn from one side to reveal play symbols beneath, from which it can be immediately determined whether the ticket is a winner.

(3) "Location" means the place at which the nonprofit organization has been granted the authority to sell lottery tickets or shares by the administrator.

(4) "Nonprofit organization" has the meaning specified in s. 565.10(14), Stats.

(5) "Wisconsin lottery" has the meaning specified in s. Tax 61.02(9).

Wis. Admin. Code Department of Revenue Tax 63.02

Cr. Register, December, 1989, No. 408, eff. 1-1-90; CR 01-088: r. and recr., Register February 2002 No. 554, eff. 3-1-02.

Section Tax 63.02 interpretss. 565.10 and s. 565.12, Stats.