Wisconsin Statutes
Wis. Stat. § 72.21 (2026)
Personal liability
✓ current as of July 2026
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72.21(1)(1) Each personal representative, special administrator, and trustee of a trust in existence and containing property on the date of the decedent’s death, is severally liable for the tax imposed by this chapter, with interest, to the extent of the clear market value of all property under the control of that personal representative, special administrator or trustee, the transfer of which is subject to this tax. This liability extends to all taxes due under this chapter on all transfers to a distributee, and is not limited to the value of transfers of property in the control of the personal representative, special administrator or trustee.
72.21(2)(2) A trustee of a trust which comes into existence after the decedent’s death and a distributee are liable for the tax imposed by this chapter, with interest, only to the extent of the clear market value of property transferred to the trustee or distributee.
72.21 AnnotationAbsent a direction to the contrary, the burden of the estate tax falls on the residue of the estate. Firstar Trust Co. v. First National Bank of Kenosha, 197 Wis. 2d 484, 541 N.W.2d 467 (1995), 93-2508. See also Estate of Sheppard v. Schleis, 2010 WI 32, 324 Wis. 2d 41, 782 N.W.2d 85, 09-1021.
Notes of Decisions
Cited in 3
cases, 1939–1995 · leading case: Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995).
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “With respect to the claim for reimbursement of Wisconsin estate tax, the court of appeals, citing an excerpt from the former inheritance tax statute, Wis. Stat. § 72.21 (1) (1989-90), reversed the circuit court and held that Wisconsin estate tax, like inheritance tax, must be…”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 525 N.W.2d 53 (Wis. Ct. App. 1994). “" Section 72.21(1), STATS., 7 provides that each "personal representative, special administrator, and trustee of a trust in existence and containing property on the date of the decedent's death, is severally liable for the tax *484 imposed by this subchapter.”
Nunnemacher v. Tax Comm'n, 283 N.W. 326 (Wis. 1939). “1911 (now sec. 72.21, Stats. 1937), which provides: “Expectant estates; compoimding tax; agreement, filing.”
Wis. Stat. § 72.21(1): 2 cases
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “With respect to the claim for reimbursement of Wisconsin estate tax, the court of appeals, citing an excerpt from the former inheritance tax statute, Wis. Stat. § 72.21 (1) (1989-90), reversed the circuit court and held that Wisconsin estate tax, like inheritance tax, must be…”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 525 N.W.2d 53 (Wis. Ct. App. 1994). “" Section 72.21(1), STATS., 7 provides that each "personal representative, special administrator, and trustee of a trust in existence and containing property on the date of the decedent's death, is severally liable for the tax *484 imposed by this subchapter.”
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