Section 9.01. Definitions.

  In this chapter:

(1)  "Indian" means a natural person of Indian descent who is a member of a recognized federal Indian tribe occupying a reservation. Membership in a recognized federal Indian tribe is shown by either a name on the tribal roll or confirmation of that fact by the tribal council.

(2)  "Indian corporation" means a corporation in which Indians own at least 51% of the voting stock.

(3)  "Indian partnership" means a partnership in which at least 51% of the investment is made by Indians, at least 51% of the equity is owned by Indians and at least 51% of the profits or losses accrue to Indians.

(4)  "Indian retailer" means an individual Indian, Indian partnership, Indian corporation or other person authorized to sell cigarettes by the tribal council of the reservation where the retailer's business is located.

(5)  "Reservation" means all land within the boundaries of the Bad River, Forest County Potawatomi, Lac Courte Oreilles, Lac du Flambeau, Menominee, Mole Lake, Oneida, Red Cliff, St. Croix and Stockbridge-Munsee reservations and the Ho-Chunk Nation Communities.

(6)  "Stamped cigarettes" means cigarettes bearing valid Wisconsin tax stamps.

(7)  "Untaxed cigarettes" means cigarettes not bearing valid Wisconsin tax stamps.

History: Cr. Register, April, 1984, No. 339 , eff. 4-1-84; am. (1), (5) to (7), Register, August, 1996, No. 488 , eff. 9-1-96.

Note

Section Tax 9.01 interprets subch. II, ch. 139 , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1