71.738 Definitions. In this subchapter:
(1m) “Department" means the department of revenue.
(2m) “File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
(3) “Last day prescribed by law" means the unextended due date of the return or of the claim made under subch. VIII.
(4) “Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.
History: 1995 a. 428; 1997 a. 27; 2005 a. 362; 2007 a. 20.