Wis. Stat. § 72.02
This is the official text of Wis. Stat. § 72.02, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
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Estate tax imposed.
Official statutory text
An estate tax is imposed upon the transfer of all property that is subject to a federal estate tax and that has a taxable situs in this state. The tax imposed is equal to the federal credit against the federal estate tax as finally determined. If only a portion of a decedent’s property has a taxable situs in this state, the tax imposed is the amount obtained by multiplying the federal credit by a fraction the numerator of which is the value of the decedent’s estate that has a taxable situs in this state and the denominator of which is the total value of the property in the estate that qualifies for the federal credit.
History: 1987 a. 27 ; 2001 a. 16 .
History: 1987 a. 27 ; 2001 a. 16 .
Status: in_force · Read it on the official government site
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