Wisconsin Statutes

Wis. Stat. § 72.005 (2026)

Purpose

✓ current as of July 2026

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72.00572.005 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.

72.005 HistoryHistory: 1971 c. 310; 1987 a. 27 s. 1538m; Stats. 1987 s. 72.005.

Notes of Decisions

Cited in 1 case, 2007–2007 · leading case: Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007).

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Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007). · cites it 3× “Under Wis. Stat. § 72.005 , the purpose of the chapter is "to obtain for Wisconsin the benefit of the maximum credit allowable upon the United States estate tax.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.