Wisconsin Statutes
Wis. Stat. § 72.30 (2026)
Determination of tax
✓ current as of July 2026
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72.30(1)(a)(a) Except as provided in par. (b), if a federal estate tax return is required, the personal representative, special administrator, trustee, distributee or other person interested shall prepare the return for the tax under this chapter, compute the tax due under this chapter, and on or before the due date, as extended, of the federal estate tax return file the return for the tax under this chapter with a copy of the federal estate tax return and a copy of all documents submitted with the federal estate tax return.
72.30(1)(b)(b) The personal representative, special administrator, trustee, distributee, or other person interested shall prepare the return for the tax under this chapter in the manner prescribed by the department.
72.30(3)(3) Certificate of tax. Upon receipt of the return and payment of the tax, the department shall issue a dated certificate showing the amount of tax and any interest.
72.30(4)(4) Hearing in circuit court. The attorney general, department, district attorney or any person dissatisfied with the appraisal, assessment or determination of the tax due under this chapter may apply for a hearing before the circuit court within 6 months from the date the certificate in sub. (3) is issued. The applicant must give a written notice to the court stating the grounds of the application. No statute of limitations shall run against the department in cases of fraud or collusion or where property is not disclosed in the return.
72.30(7)(7) Collection. In addition to its powers to collect taxes due under this chapter, the department may proceed in the manner provided in ss. 71.91 (5) and (7). All payments under this chapter after their due date shall be applied first in discharging costs and interest and the balance applied on the tax principal.
72.30 HistoryHistory: 1971 c. 310; 1973 c. 90; 1975 c. 41 s. 52; 1975 c. 331; 1977 c. 449 s. 497; 1979 c. 1; 1985 a. 278; 1987 a. 27; 1987 a. 312 s. 17; 1991 a. 39; 1997 a. 27, 35, 252; 2001 a. 16.
72.30 AnnotationSub. (4) did not bar court review of a tax dispute that arose more than six months after the tax certificate was issued. The Department of Revenue must issue a certificate under sub. (3) each time a tax determination is made on an amended return. Baraboo National Bank v. DOR, 116 Wis. 2d 23, 341 N.W.2d 389 (1983).
Notes of Decisions
Cited in 7
cases, 1977–2007 · leading case: Baraboo Nat'l Bank v. State Dep't of Revenue, 341 N.W.2d 389 (Wis. 1983).
Baraboo Nat'l Bank v. State Dep't of Revenue, 341 N.W.2d 389 (Wis. 1983). “The issue presented on appeal is whether an estate is entitled to a court hearing, pursuant to sec. 72.30(4), Stats., on an inheritance tax redetermination made more than six months after a tax certificate was issued by the department of revenue in compliance with sec.”
Baraboo Nat'l Bank v. State Dep't of Revenue, 331 N.W.2d 609 (Wis. Ct. App. 1983). “inheritance tax later than six months from the date of the certificate unless the taxpayer agrees. It serves the same policy of early finality of inheritance tax determinations as does sec.”
Johnson v. Wisconsin Dep't of Revenue, 334 N.W.2d 574 (Wis. Ct. App. 1983). “Section 72.30(3) (b) provides, "Where the department and any interested person are unable to agree on any issue necessary for the determination of tax under this subchapter, either may petition the circuit court to decide the issue.”
Glassner v. Wisconsin Dep't of Revenue, 340 N.W.2d 223 (Wis. Ct. App. 1983). “2 Section 72.30(4), Stats, reads as follows: (4) Hearing In Circuit Court.”
In Matter of Est. of Barr, 253 N.W.2d 901 (Wis. 1977). “The respondents then filed a petition for a determination of inheritance tax pursuant to sec. 72.30(4), Stats., seeking to settle the disagreement between the parties as to whether the value of the whole trust estate or only the value of a life estate therein should be taxed to…”
Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007). “00, and issued a certificate pursuant to Wis. Stat. § 72.30 (3) 2 declaring that the Estate owed $45,177.”
Tilg v. Dep't of Revenue, 284 N.W.2d 638 (Wis. 1979). “00 as a partial payment of the tax and petitioned the county court for a determination of any remaining tax, interest or penalty under sec. 72.30(4), Stats. 1971. 1. SHOULD ASSETS ACQUIRED UNDER THE TERMS OF A JOINT CONTRACTUAL WILL BY THE SURVIVING TESTATOR BE INCLUDED IN THE…”
— Wis. Stat. § 72.30(3) — 3 cases
Johnson v. Wisconsin Dep't of Revenue, 334 N.W.2d 574 (Wis. Ct. App. 1983). “Section 72.30(3) (b) provides, "Where the department and any interested person are unable to agree on any issue necessary for the determination of tax under this subchapter, either may petition the circuit court to decide the issue.”
Baraboo Nat'l Bank v. State Dep't of Revenue, 331 N.W.2d 609 (Wis. Ct. App. 1983). “inheritance tax later than six months from the date of the certificate unless the taxpayer agrees. It serves the same policy of early finality of inheritance tax determinations as does sec.”
Wisconsin Dep't of Revenue v. Est. of Schweitzer, 2008 WI App 2 (Wis. Ct. App. 2007). “00, and issued a certificate pursuant to Wis. Stat. § 72.30 (3) 2 declaring that the Estate owed $45,177.”
— Wis. Stat. § 72.30(4) — 7 cases
Baraboo Nat'l Bank v. State Dep't of Revenue, 341 N.W.2d 389 (Wis. 1983). “The issue presented on appeal is whether an estate is entitled to a court hearing, pursuant to sec. 72.30(4), Stats., on an inheritance tax redetermination made more than six months after a tax certificate was issued by the department of revenue in compliance with sec.”
Baraboo Nat'l Bank v. State Dep't of Revenue, 331 N.W.2d 609 (Wis. Ct. App. 1983). “inheritance tax later than six months from the date of the certificate unless the taxpayer agrees. It serves the same policy of early finality of inheritance tax determinations as does sec.”
Glassner v. Wisconsin Dep't of Revenue, 340 N.W.2d 223 (Wis. Ct. App. 1983). “2 Section 72.30(4), Stats, reads as follows: (4) Hearing In Circuit Court.”
Johnson v. Wisconsin Dep't of Revenue, 334 N.W.2d 574 (Wis. Ct. App. 1983). “Section 72.30(3) (b) provides, "Where the department and any interested person are unable to agree on any issue necessary for the determination of tax under this subchapter, either may petition the circuit court to decide the issue.”
In Matter of Est. of Barr, 253 N.W.2d 901 (Wis. 1977). “The respondents then filed a petition for a determination of inheritance tax pursuant to sec. 72.30(4), Stats., seeking to settle the disagreement between the parties as to whether the value of the whole trust estate or only the value of a life estate therein should be taxed to…”
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