Wisconsin Code § 403.105

Issue of instrument
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(1) “Issue” means the first
delivery of an instrument by the maker or drawer, whether to a

holder or nonholder, for the purpose of giving rights on the instrument to any person.
(2) An unissued instrument, or an unissued incomplete instrument that is completed, is binding on the maker or drawer, but
nonissuance is a defense. An instrument that is conditionally issued or is issued for a special purpose is binding on the maker or
drawer, but failure of the condition or special purpose to be fulfilled is a defense.
(3) “Issuer” applies to issued and unissued instruments and
means a maker or drawer of an instrument.

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