Wisconsin Statutes
Wis. Stat. § 72.01 (2026)
Definitions
✓ current as of July 2026
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72.01(1)(1) “Administration” means any proceeding relating to a decedent’s estate whether decedent died testate or intestate.
72.01(6)(6) “Death tax” is a tax imposed by a state, territory or district, because of a death or gift in contemplation of death, on property or a transfer of property, and includes estate, inheritance, succession, legacy and transfer taxes.
72.01(9)(9) “Distributee” means any person to whom property is transferred by reason of a death or in contemplation of death other than in payment of a claim.
72.01(9m)(9m) “District attorney” means the district attorney of the county whose circuit court has jurisdiction under s. 72.27.
72.01(11)(11) “Estate” means all property of a decedent transferred by reason of the decedent’s death.
72.01(11m)(11m) “Federal credit” means, for deaths occurring after September 30, 2002, and before January 1, 2008, the federal estate tax credit allowed for state death taxes as computed under the federal estate tax law in effect on December 31, 2000, and for deaths occurring after December 31, 2007, the federal estate tax credit allowed for state death taxes as computed under the federal estate tax law in effect on the day of the decedent’s death.
72.01(11n)(11n) “Federal estate tax” means, for deaths occurring after September 30, 2002, and before January 1, 2008, the federal estate tax as computed under the federal estate tax law in effect on December 31, 2000, and for deaths occurring after December 31, 2007, the federal estate tax as computed under the federal estate tax law in effect on the day of the decedent’s death.
72.01(12m)(12m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
72.01(13)(13) “The intestate laws of this state” include statutory rights and allowances to a child and to a surviving spouse and any other rights of a surviving spouse acquired by contract in lieu of any statutory rights.
72.01(14m)(14m) “Pay” means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
72.01(16)(16) “Personal representative” means any person to whom letters to administer a decedent’s estate have been granted by the court but does not include a special administrator.
72.01(19)(19) “Property” means any interest, legal or equitable, present or future, in real or personal property, or income therefrom, in possession and enjoyment, trust or otherwise, within or without this state.
72.01 HistoryHistory: 1971 c. 310; 1973 c. 90; 1977 c. 187 s. 135; 1977 c. 418; 1977 c. 449 ss. 181, 497; 1981 c. 20, 317; 1983 a. 27, 186, 189, 212; 1985 a. 29, 261; 1987 a. 27; 1997 a. 27; 2001 a. 16.
72.01 AnnotationA History of the Wisconsin Inheritance Tax. Stark. 88 MLR 947 (2005).
72.01 AnnotationWisconsin’s New Estate Tax. Wilcox. Wis. Law. Dec. 2001.
Notes of Decisions
Cited in 50
cases, 1923–2007 · leading case: Dep't of Taxation v. Scherffius, 215 N.W.2d 547 (Wis. 1974).
Dep't of Taxation v. Scherffius, 215 N.W.2d 547 (Wis. 1974). “in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon such transfer at the lowest rate which, on the…”
Johnson v. Wisconsin Dep't of Revenue, 334 N.W.2d 574 (Wis. Ct. App. 1983). “Section 72.01(6), Stats. (1945), provided that on the death of one joint tenant, passage of ownership or possession and enjoyment to the survivor(s) was deemed a taxable transfer of that fraction of the property owned by the decedent.”
Est. of Stevens, 63 N.W.2d 732 (Wis. 1954). “Sec. 72.01, Stats., provides: "A tax shall be and is hereby imposed upon any transfer of property, real, personal, or mixed, or any interest therein, or income therefrom in trust or otherwise, to any person, association, or corporation [exceptions omitted], in the following…”
First Wisconsin Trust Co. v. Wisconsin Tax Comm'n, 210 N.W. 941 (Wis. 1926). “The determination of the issue, however, rests upon the construction of the statute, which is as follows: “Section 72.01 A tax shall be and is hereby imposed upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or…”
Glassner v. Wisconsin Dep't of Revenue, 340 N.W.2d 223 (Wis. Ct. App. 1983). “Section 72.01(10), Stats., declares that “a person” includes all partnerships, associations and corporations.”
Tyler v. Dane Cnty., 289 F. 843 (W.D. Wis. 1923). “*848 This brings us to the questionIs a cause of action stated? By section 72.01 of the Wisconsin Statutes a tax is imposed—• “upon any transfer of property, real, personal or mixed, or any interest therein, or income therefrom in trust or'otherwise, to any person [with certain…”
Wiley v. State Dep't of Taxation, 294 N.W. 527 (Wis. 1940). “, and this transfer was subject to the inheritance tax imposed thereon by sec. 72.01, Stats. The established rule in this state is that the interests of legatees and devisees in the property of a decedent pass to them at the time of the death of the testator; and that, although…”
State v. Johnston, 203 N.W. 376 (Wis. 1925). “(3), sec. 72.01, Stats., among other things provides: “Every transfer by deed, grant, bargain, sale or gift, made within six years prior to the death of the grantor, vendor or donor, of a material part of his estate, or in the nature of a final disposition or distribution…”
Est. of Wheeler, 32 N.W.2d 624 (Wis. 1948). “in trust or otherwise, and the rights, interests or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon such transfer at the lowest rate which, on the…”
Bulkley v. Dep't of Taxation, 12 N.W.2d 684 (Wis. 1943). “The probate court of Wayne county, Michigan, held that the transfer of the property subject to the power of appointment owned by the decedent, Emma U.”
Hub City Foods, Inc. v. Dep't of Revenue, 271 N.W.2d 657 (Wis. 1978). “At the time of deeendent’s death, inheritance tax on transfers made in contemplation of death was governed by sec. 72.01(3), Stats. 1969. That statute provides: “72.”
State v. Ogden, 244 N.W. 571 (Wis. 1932). “An arrangement is not effective in taking the case out of the reach of the statute (sec. 72.01, Stats.) under which arrangement or agreement the income' from and the management of the property transferred is".”
— Wis. Stat. § 72.01(10) — 2 cases
Glassner v. Wisconsin Dep't of Revenue, 340 N.W.2d 223 (Wis. Ct. App. 1983). “Section 72.01(10), Stats., declares that “a person” includes all partnerships, associations and corporations.”
Gilson Med. Elec., Inc. v. Wisconsin Dep't of Revenue, 340 N.W.2d 502 (Wis. Ct. App. 1983).
— Wis. Stat. § 72.01(21) — 1 case
Tilg v. Dep't of Revenue, 284 N.W.2d 638 (Wis. 1979).
— Wis. Stat. § 72.01(3) — 1 case
Hub City Foods, Inc. v. Dep't of Revenue, 271 N.W.2d 657 (Wis. 1978). “At the time of deeendent’s death, inheritance tax on transfers made in contemplation of death was governed by sec. 72.01(3), Stats. 1969. That statute provides: “72.”
— Wis. Stat. § 72.01(5) — 1 case
Wisconsin Dep't of Revenue v. Trainer, 365 N.W.2d 893 (Wis. Ct. App. 1985).
— Wis. Stat. § 72.01(6) — 2 cases
Johnson v. Wisconsin Dep't of Revenue, 334 N.W.2d 574 (Wis. Ct. App. 1983). “Section 72.01(6), Stats. (1945), provided that on the death of one joint tenant, passage of ownership or possession and enjoyment to the survivor(s) was deemed a taxable transfer of that fraction of the property owned by the decedent.”
Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007).
— Wis. Stat. § 72.01(8) — 2 cases
Hub City Foods, Inc. v. Dep't of Revenue, 271 N.W.2d 657 (Wis. 1978). “At the time of deeendent’s death, inheritance tax on transfers made in contemplation of death was governed by sec. 72.01(3), Stats. 1969. That statute provides: “72.”
Wisconsin Dep't of Revenue v. First Bank (N.A.), 481 N.W.2d 685 (Wis. Ct. App. 1992).
— Wis. Stat. § 72.01(9) — 1 case
State v. First Nat'l Bank of Monroe, 267 N.W.2d 300 (Wis. 1978).
— Wis. Stat. § 72.01(llm) — 1 case
Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007).
— Wis. Stat. § 72.01(lln) — 1 case
Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007).
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