Wis. Stat. § 72.11 (2026)

Subjects liable

✓ current as of July 2026

Find cases: SyfertCases citing this section WI-LEGdocs.legis.wisconsin.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

72.1172.11 Subjects liable.

72.11(1)(1) Residents and nonresidents. A tax is imposed upon any transfer of property to any distributee in the following cases:

72.11(1)(a)(a) When the transfer is from a person who dies while a resident of this state.

72.11(1)(b)(b) When the transfer is of property within the jurisdiction of this state and the decedent was not a resident of this state at the time of the decedent’s death.

72.11(2)(2) Exception; reciprocity as to nonresident decedents. A transfer, which is made taxable under this chapter and is of a nonresident decedent’s intangible personal property is not subject to the tax imposed by this chapter if a like exemption is allowed at the time of the death of the decedent by the laws of the state, territory or district of the decedent’s residence in favor of residents of this state or if the state, territory, or district of the decedent’s residence does not impose a tax on the transfer at death at the time of the death of the decedent.

72.11 HistoryHistory: 1971 c. 307, 310; 1973 c. 90; 1987 a. 27 s. 3200 (47); 1991 a. 316; 2003 a. 258.

Notes of Decisions

Cited in 4 cases, 1924–2006 · leading case: Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006).

Sort: Relevance Newest Treatment

Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “Only if an air carrier company does enough business in the state (as defined in § 72.11(42)) does it get the benefit of not paying the ad valorem tax.”

MacKiewicz v. Douglas Cnty., 516 N.W.2d 608 (Neb. 1994). “See Wis. Stat. Ann. § 72.11 (West 1989). Nebraska’s version of the Uniform Reciprocal Transfer Tax Act contains no such language, and we will not impose such a limitation when Nebraska’s Legislature has not seen fit to do so.”

Est. of Shepard, 197 N.W. 344 (Wis. 1924). · cites it 2× “1923, which provides that “Where stocks, bonds, mortgages, or other securities of corporations organized under the laws of this state or of foreign corporations owning property or doing business in this state shall have been transferred by a nonresident decedent, the tax shall…”

Est. of Fucela, 132 N.W.2d 553 (Wis. 1965). · cites it 2× “Upon the death of the member such other named person shall become the owner and the payment of the participating value of the shares to such person shall be made as provided in section 72.11 (2) and (3), but no new owner shall have rights superior or prior to the rights of the…”

— Wis. Stat. § 72.11(42) — 1 case

Nw. Airlines, Inc. v. Wisconsin Dep't of Revenue, 2006 WI 88 (Wis. 2006). “Only if an air carrier company does enough business in the state (as defined in § 72.11(42)) does it get the benefit of not paying the ad valorem 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.