us-wi/statute/71.47/5r/a — Definitions.

(1)#

“Claimant” means a corporation that files a claim under this subsection.

(2)#

“Course of instruction” has the meaning given in s. 440.52 (1) (c).

(3)#

“Family member” has the meaning given in s. 71.07 (5r) (a) 3.

(4)#

“Managing employee” means an individual who wholly or partially exercises operational or managerial control over, or who directly or indirectly conducts, the operation of the claimant’s business.

(5)#

“Paid or incurred” includes any amount paid by the claimant to reimburse an individual for the tuition that the individual paid or incurred.

“Qualified postsecondary institution” means all of the following: a. A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state. b. A school approved under s. 440.52, if the delivery of education occurs in this state.

(6)(a)#

A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state.

(6)(b)#

A school approved under s. 440.52, if the delivery of education occurs in this state.

Definitions.

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Definitions.

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