Wisconsin Statutes & Annotations
Chapter 72 - Estate tax.

72.005 - Purpose. - 72.005 Purpose. The purpose of this chapter is to obtain...

72.01 - Definitions. - 72.01 Definitions. In this chapter, unless otherwise specified: (1) “Administration"...

72.02 - Estate tax imposed. - 72.02 Estate tax imposed. An estate tax is imposed upon...

72.03 - Notice. - 72.03 Notice. Unless otherwise provided, where “notice" is required in...

72.045 - Timely filing. - 72.045 Timely filing. Documents and payments required or permitted by...

72.06 - Confidentiality of tax returns. - 72.06 Confidentiality of tax returns. Sections 71.78 (1), (1m), and...

72.11 - Subjects liable. - 72.11 Subjects liable. (1) Residents and nonresidents. A tax is...

72.21 - Personal liability. - 72.21 Personal liability. (1) Each personal representative, special administrator, and...

72.22 - Payment. - 72.22 Payment. (1) When payable. Except as provided in s....

72.225 - Installment payments; closely held businesses. - 72.225 Installment payments; closely held businesses. (1) If a percentage...

72.23 - Acceleration and interest. - 72.23 Acceleration and interest. (1) If the tax imposed by...

72.235 - Failure to file. - 72.235 Failure to file. Any person who fails to file...

72.24 - Refunding. - 72.24 Refunding. Whenever any amount has been paid in excess...

72.27 - Jurisdiction of circuit court. - 72.27 Jurisdiction of circuit court. (1) Residents. The circuit court...

72.30 - Determination of tax. - 72.30 Determination of tax. (1) Filing requirements. (a) Except as...

72.33 - Adjustments. - 72.33 Adjustments. (2) A person who is entitled to a...

72.34 - Notice of obligations. - 72.34 Notice of obligations. Every person liable for transmitting to...

72.35 - Interstate arbitration of death taxes. - 72.35 Interstate arbitration of death taxes. (1) Arbitration agreement. When...

72.36 - Sunset. - 72.36 Sunset. The tax imposed under this chapter does not...