us-wi/statute/71.91/6/a — Definitions.

(1d)#

“Continuous levy” means a levy that is in effect from the date on which it is served on a 3rd party until the liability out of which the levy arose is satisfied or until the levy is released, whichever occurs first.

(1g)#

“Department” means the department of revenue.

(1r)#

“Financial institution” has the meaning given in s. 214.01 (1) (jn).

(2)#

“Levy” means all powers of distraint and seizure.

(2n)#

“Noncontinuous levy” means a levy that is in effect on the date on which it is served on a 3rd party.

(3)#

“Property” includes real and personal property and tangible and intangible property and rights to property but is limited to property and rights to property existing at the time of levy.

(4)#

“Taxes” means the principal of the tax as defined in sub. (5) (k), interest, penalties and costs.