Definitions.
In this subsection: 1.
(1)#
“Account” means a demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account.
(2)#
“Department” means the department of revenue.
(3)#
“Financial institution” has the meaning given in s. 49.853 (1) (c).
(5)#
“Person” includes any individual, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, estate, trust, receiver, personal representative, and other fiduciary, and the owner of a single-owner entity that is disregarded as a separate entity under this chapter.