Wis. Stat. § 177.01

(a) For a corporation, the state of its incorporation.

(b) For a business association, other than a corporation, that requires a filing with a state for its formation, the state of its filing.

(c) For a federally chartered entity or an investment company registered under the Investment Company Act of 1940, as amended, 15 USC 80a-1 to 80a-64 , the state of its home office.

(d) For any other holder, the state of its principal place of business.

(6d) “Dormancy period” means the period of time, as specified for each property type in this chapter, that must pass before the property is presumed abandoned.

(6f) “Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

(6g) “E-mail” means a communication by electronic means which is automatically retained and stored and may be readily accessed or retrieved.

(7) “Financial organization" means a savings and loan association, savings bank, building and loan association, credit union, industrial bank, bank, banking organization, trust company, land bank, safe deposit company, private banker, or any other organization defined by other law as a bank, banking organization, or financial institution.

(7b) “Game-related digital content” means digital content that exists only in an electronic game or electronic-game platform. “Game-related digital content” includes game play currency, such as a virtual wallet, even if denominated in U.S. currency and points sometimes referred to as gems, tokens, gold, and similar names, and digital codes, if for use or redemption only within the game or platform or another electronic game or electronic game platform. “Game-related digital content” does not include an item that the issuer permits to be redeemed for use outside of a game or platform and for money or goods and services that have more than minimal value or that the issuer otherwise monetizes for use outside of a game or platform.

(7d)

(a) “Gift card” means a record evidencing a promise for consideration by the seller or issuer of the record that merchandise, goods, or services will be provided to the owner of the record equal to the value or amount shown in the record, if all of the following apply:

1. The value or amount does not expire.

2. The value or amount may be decreased only by redemption for merchandise, goods, or services.

3. The value or amount may not be redeemed for or converted into money or otherwise monetized by the issuer.

(b) “Gift card” includes the following:

1. A record that contains or consists of a microprocessor chip, magnetic strip, or other means for the storage of information, that is prefunded, and the value or amount of which is decreased on each use and increased by payment of additional consideration.

2. A prepaid commercial mobile radio service, as defined in 47 CFR 20.3 , as amended.

(c) “Gift card” does not include the following:

1. A stored-value card.

2. A loyalty card.

3. A payroll card.

4. Game-related digital content.

(8) “Holder" means a person obligated to hold property subject to this chapter for the account of, or to deliver or pay to, the owner.

(9) “Insurance company" means an association, corporation, or fraternal or mutual benefit organization, whether or not for profit, which is engaged in the business of providing life endowments, annuities, or insurance, including accident, burial, casualty, credit life, contract performance, dental, disability, fidelity, fire, health, hospitalization, illness, life, malpractice, marine, mortgage, surety, wage protection, and worker compensation insurance.

(11d) “Loyalty card” means a record given without direct monetary consideration under an award, reward, benefit, loyalty, incentive, rebate, or promotional program and that may be used or redeemed only to obtain goods or services or a discount on goods or services. “Loyalty card” does not include a record that may be redeemed for money or otherwise monetized by the issuer.

(11f) “Mineral" means gas, oil, coal, oil shale, other gaseous liquid or solid hydrocarbon, cement material, sand and gravel, road material, building stone, chemical raw material, gemstone, fissionable and nonfissionable ores, colloidal and other clay, steam and other geothermal resources, and any other substance defined as a mineral by law of this state other than this chapter.

(11g) “Mineral proceeds” means an amount payable for extraction, production, or sale of minerals or, on the abandonment of the amount, an amount that becomes payable after abandonment. “Mineral proceeds" includes an amount payable:

(a) For the acquisition and retention of a mineral lease, including a bonus, royalty, compensatory royalty, shut-in royalty, minimum royalty, or delay rental.

(b) For the extraction, production, or sale of minerals, including a net revenue interest, royalty, overriding royalty, extraction payment, and production payment.

(c) Under an agreement or option, including a joint-operating agreement, unit agreement, pooling agreement, and farm-out agreement.

(11j) “Money order” means a payment order for a specified amount of money. “Money order" includes an express money order and a personal money order on which the remitter is the purchaser.

(11m) “Municipal bond” means a bond or evidence of indebtedness issued by a municipality or other political subdivision of a state.

(12) “Owner" means a person having a legal, beneficial, or equitable interest in property subject to this chapter or the person's legal representative acting on the person's behalf. “Owner” includes the following:

(a) A depositor, for a deposit.

(b) A beneficiary, for a trust other than a deposit in trust.

(c) A creditor, claimant, or payee, for other property.

(d) The lawful bearer of a record that may be used to obtain money, a reward, or a thing of value.

(12d) “Payroll card” means a record that evidences a payroll-card account, as defined in Regulation E, 12 CFR part 1005 , as amended.

(13) “Person" means an individual, business association, government, governmental subdivision, instrumentality, or agency, public corporation, estate, or any other legal entity.

(13b)

(a) “Property” means tangible property described in s. 177.0205 or a fixed and certain interest in intangible property held, issued, or owed in the course of a holder's business or by a government, governmental subdivision, agency, or instrumentality.

(b) “Property” includes all of the following:

1. All income from or increments to the property.

2. Property referred to as or evidenced by:

a. Money, virtual currency, or interest.

b. A dividend, check, draft, deposit, or payroll card.

c. A credit balance, customer overpayment, security deposit, refund, credit memorandum, unpaid wage, unused ticket for which the issuer has an obligation to provide a refund, mineral proceeds, or unidentified remittance.

d. A security, except for a worthless security or a security that is subject to a lien, legal hold, or restriction evidenced on the records of the holder or imposed by operation of law, if the lien, legal hold, or restriction restricts the holder's or owner's ability to receive, transfer, sell, or otherwise negotiate the security.

e. A bond, debenture, note, or other evidence of indebtedness.

f. Money deposited to redeem a security, make a distribution, or pay a dividend.

g. An amount due and payable under an annuity contract or insurance policy.

h. An amount distributable from a trust or custodial fund established under a plan to provide health, welfare, pension, vacation, severance, retirement, death, stock purchase, profit-sharing, employee-savings, supplemental-unemployment insurance, or a similar benefit.

(c) “Property” does not include the following: