Plan, 66.608 (1)
  Privilege, 340.01 (40)
  Revenues, 85.20 (1)
Operation, 93.35 (1)
Operational grant, 44.51 (1m)
Operation of:
  Aircraft, 114.002 (17)
  All-terrain vehicle, 23.33 (1)
  Motorboat, 30.50
  Snowmobile, 350.01 (9r)
Operation permit, 144.30 (22m)
Operator of funeral establishment, 445.01 (7)
Operator's license, 340.01
Opiate, 161.01 (16)
Opium poppy, 161.01 (17)
Optician, dispensing, 449.01
Optometry, practice of, 449.01
Oral communication, 968.27
Ore, 107.30
Organic food, 97.09 (5)
Original, 910.01 (3)
Originating revenues factor, 76.38 (1)
Osmium, 134.33 (1)
Osteopath, 990.01 (28)
Other assets, 127.01
Other like incapacities, 55.01 (5), 880.01 (8)
Other programming service, 66.082 (2)
Other than open-end credit, 421.301 (29)
Outdoor sign, 50.85 (1)
Outdoor theater, 134.46 (1)
Outer burial container, 157.061
Outlot, 236.02
Outlying district, 346.57 (1)
Outlying trout and salmon waters, 29.15 (1)
Outlying waters, 29.01 (11)
Out-of-service order, 340.01
Out-of-state cultivated ginseng, 94.50 (1)
Outpatient mental health treatment, 51.14 (1)
Outpatient services, 609.655 (1) (b), 632.89 (1)
Outside sign, 50.85 (1)
Outstanding obligation, 66.40 (25)
Overall length, 29.33 (1)
Overdraft checking loan, 422.202 (2m)
Overexposure, 101.58 (2)
Overissue, 408.104 (2)
Overlook, 84.04
Overseas, 402.323 (3)
Overseas elector, 6.24 (1)
Owned or leased, 44.31
Owner displaced person, 32.19 (2)
Owner-dominated plan, 815.18 (3)
Owner-employe, 815.18 (3)
Owner-occupied dwelling, 66.38 (1)
Owner or person in lawful possession of the premises, 943.15 (2)
Owners, 70.375 (4)
Ownership interest, 77.64, 766.61 (1)
Ozone-depleting refrigerant, 100.45 (1)
Package, 97.01, 100.43 (1)
Packaged fertilizer, 94.64 (1)
Packaging component, 100.285 (1)
Paddy-grown rice, 97.57 (1)
Palladium, 134.33 (1)
Palliative care, 50.90 (3)
Palpable error, 70.43 (1)
Panel, 757.81 (5)
Paramedic, 146.50
Paratuberculosis, 95.001 (1)
Parcel, 144.832
Parcel of land, 87.01
Parent corporation, 101.143 (1), 144.442 (9)
Parents, 48.02 (13), 115.76
Pari-mutuel, 562.01
Parking, 340.01 (42m)
Part, 157.06 (1)
Partially unemployed, 108.02
Participant, 40.02 (45), 77.64, 945.08 (3)
Participating:
  Educational institution, 231.01 (5w)
  Employe, 40.02 (46)
  Employer, 40.02 (47)
  Governmental unit, 144.245 (1)
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