Wis. Stat. § 72.22
This is the official text of Wis. Stat. § 72.22, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
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Payment.
Official statutory text
(1) When payable. Except as provided in s. 72.225 , the tax imposed by this chapter shall be paid on the date 9 months after the decedent’s death.
(2) Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.
(3) Payment. Except as provided in s. 72.225 , at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.
History: 1971 c. 310 ; 1973 c. 90 ; 1979 c. 1 , 34 , 221 ; 1981 c. 20 , 317 ; 1983 a. 27 , 212 , 248 ; 1985 a. 29 , 261 ; 1987 a. 27 s. 1505m to 1507m , 3200 (47) ; 1995 a. 27 ; 1997 a. 27 .
(2) Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.
(3) Payment. Except as provided in s. 72.225 , at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.
History: 1971 c. 310 ; 1973 c. 90 ; 1979 c. 1 , 34 , 221 ; 1981 c. 20 , 317 ; 1983 a. 27 , 212 , 248 ; 1985 a. 29 , 261 ; 1987 a. 27 s. 1505m to 1507m , 3200 (47) ; 1995 a. 27 ; 1997 a. 27 .
Status: in_force · Read it on the official government site
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