Wisconsin Statutes & Annotations
Chapter 72 - Estate tax.
72.005 - Purpose.

72.005 Purpose. The purpose of this chapter is to obtain for Wisconsin the benefit of the maximum credit allowable upon the United States estate tax, to the full extent that this state may be entitled, by imposing this tax. This chapter is to be liberally construed to effect this purpose.
History: 1971 c. 310; 1987 a. 27 s. 1538m; Stats. 1987 s. 72.005.

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Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 72 - Estate tax.

72.005 - Purpose.

72.01 - Definitions.

72.02 - Estate tax imposed.

72.03 - Notice.

72.045 - Timely filing.

72.06 - Confidentiality of tax returns.

72.11 - Subjects liable.

72.21 - Personal liability.

72.22 - Payment.

72.225 - Installment payments; closely held businesses.

72.23 - Acceleration and interest.

72.235 - Failure to file.

72.24 - Refunding.

72.27 - Jurisdiction of circuit court.

72.30 - Determination of tax.

72.33 - Adjustments.

72.34 - Notice of obligations.

72.35 - Interstate arbitration of death taxes.

72.36 - Sunset.