Terms Used In Wisconsin Statutes > Chapter 139 > Subchapter III - Tobacco Products Tax

• Acquire: when used in connection with a grant of power to any person, includes the acquisition by purchase, grant, gift or bequest. See Wisconsin Statutes 990.01
• Adult: means a person who has attained the age of 18 years, except that for purposes of investigating or prosecuting a person who is alleged to have violated any state or federal criminal law or any civil law or municipal ordinance, "adult" means a person who has attained the age of 17 years. See Wisconsin Statutes 990.01
• Aesthetician: has the meaning specified in…. See Wisconsin Statutes 440.60
• Aesthetics: has the meaning specified in…. See Wisconsin Statutes 440.60
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Allegation: something that someone says happened.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Authorization form: means a form specified in…. See Wisconsin Statutes 440.70
• Barber: has the meaning specified in…. See Wisconsin Statutes 440.60
• Barbering: has the meaning specified in…. See Wisconsin Statutes 440.60
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Business entity: has the meaning given in…. See Wisconsin Statutes 440.70
• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• Chiropractor: means a person holding a license issued by the chiropractic examining board. See Wisconsin Statutes 990.01
• Columbarium: means a building, structure, or part of a building or structure that is used or intended to be used for the inurnment of cremated remains. See Wisconsin Statutes 440.70
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Cosmetologist: has the meaning specified in…. See Wisconsin Statutes 440.60
• Cosmetology: has the meaning specified in…. See Wisconsin Statutes 440.60
• Cremated remains: means human remains recovered from the cremation of a human body or body part and the residue of a container or foreign materials that were cremated with the body or body part. See Wisconsin Statutes 440.70
• Cremation: means the process of using heat to reduce human remains to bone fragments and includes processing or pulverizing the bone fragments. See Wisconsin Statutes 440.70
• Cremation chamber: means an enclosed space within which cremation takes place. See Wisconsin Statutes 440.70
• Crematory: means a building or portion of a building within which a cremation chamber is located. See Wisconsin Statutes 440.70
• Crematory authority: means a person who owns or operates a crematory. See Wisconsin Statutes 440.70
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dentist: means a person who is licensed as a dentist under subch. See Wisconsin Statutes 990.01
• Dependent: A person dependent for support upon another.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Electrologist: has the meaning specified in…. See Wisconsin Statutes 440.60
• Electrology: has the meaning specified in…. See Wisconsin Statutes 440.60
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Establishment: has the meaning specified in…. See Wisconsin Statutes 440.60
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
• Fraud: Intentional deception resulting in injury to another.
• Funeral director: has the meaning given in…. See Wisconsin Statutes 440.70
• Funeral establishment: has the meaning given in…. See Wisconsin Statutes 440.70
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
• Human remains: means the body or part of the body of a deceased individual. See Wisconsin Statutes 440.70
• in writing: includes any representation of words, letters, symbols or figures. See Wisconsin Statutes 990.01
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Jurisprudence: The study of law and the structure of the legal system.
• Land: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed practical nurse: includes a licensed practical/vocational nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Manicuring: has the meaning specified in…. See Wisconsin Statutes 440.60
• Manicurist: has the meaning specified in…. See Wisconsin Statutes 440.60
• Minor: means a person who has not attained the age of 18 years, except that for purposes of investigating or prosecuting a person who is alleged to have violated a state or federal criminal law or any civil law or municipal ordinance, "minor" does not include a person who has attained the age of 17 years. See Wisconsin Statutes 990.01
• Month: means a calendar month unless otherwise expressed. See Wisconsin Statutes 990.01
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Municipality: includes cities and villages; it may be construed to include towns. See Wisconsin Statutes 990.01
• Naturopathic doctor: means a naturopathic doctor licensed under…. See Wisconsin Statutes 990.01
• Niche: means a space in a columbarium that is used or intended to be used for the inurnment of cremated remains. See Wisconsin Statutes 440.70
• Oath: A promise to tell the truth.
• Oath: includes affirmation in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 990.01
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Officers: when applied to corporations include directors and trustees. See Wisconsin Statutes 990.01
• Oversight: Committee review of the activities of a Federal agency or program.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
• Personal representative: means a person, however denominated, who is authorized to administer a decedent's estate. See Wisconsin Statutes 990.01
• Physician assistant: means a person who is licensed as a physician assistant under subch. See Wisconsin Statutes 990.01
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Practical instruction: means training through action or direct contact with a patron or model other than a mannequin. See Wisconsin Statutes 440.60
• Preceding: when used by way of reference to any statute section, means the section next preceding that in which the reference is made. See Wisconsin Statutes 990.01
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Promulgate: when used in connection with a rule, as defined under…. See Wisconsin Statutes 990.01
• Property: includes real and personal property. See Wisconsin Statutes 990.01
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Psychologist: means a psychologist who is licensed under…. See Wisconsin Statutes 990.01
• Qualified: when applied to any person elected or appointed to office, means that such person has done those things which the person was by law required to do before entering upon the duties of the person's office. See Wisconsin Statutes 990.01
• Quorum: The number of legislators that must be present to do business.
• railroad company: include any person managing, maintaining, operating or in possession of a railroad, whether as owner, contractor, lessee, mortgagee, trustee, assignee or receiver. See Wisconsin Statutes 990.01
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: includes lands, tenements and hereditaments and all rights thereto and interests therein. See Wisconsin Statutes 990.01
• Registered nurse: includes a registered nurse who holds a multistate license, as defined in…. See Wisconsin Statutes 990.01
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• School: means any facility, other than a specialty school, that offers instruction in barbering, cosmetology, aesthetics, electrology, or manicuring. See Wisconsin Statutes 440.60
• seal: includes the word "seal" the letters "L S" and a scroll or other device intended to represent a seal, if any is affixed in the proper place for a seal, as well as an impression of a seal on the instrument. See Wisconsin Statutes 990.01
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Specialty school: means an establishment that offers instruction in aesthetics, electrology or manicuring. See Wisconsin Statutes 440.60
• State: when applied to states of the United States, includes the District of Columbia, the commonwealth of Puerto Rico and the several territories organized by Congress. See Wisconsin Statutes 990.01
• Statute: A law passed by a legislature.
• Student: has the meaning specified in…. See Wisconsin Statutes 440.60
• Subpoena: A command to a witness to appear and give testimony.
• Sworn: includes "affirmed" in all cases where by law an affirmation may be substituted for an oath. See Wisconsin Statutes 990.01
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Theoretical instruction: means training through the study of principles and methods. See Wisconsin Statutes 440.60
• Town: may be construed to include cities, villages, wards or districts. See Wisconsin Statutes 990.01
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Trustee: A person or institution holding and administering property in trust.
• United States: includes the District of Columbia, the states, the commonwealth of Puerto Rico and the territories organized by congress. See Wisconsin Statutes 990.01
• Venue: The geographical location in which a case is tried.
• Village: means incorporated village. See Wisconsin Statutes 990.01
• Year: means a calendar year, unless otherwise expressed; "year" alone means "year of our Lord". See Wisconsin Statutes 990.01