72.22(2)

(2) Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.

72.22

72.22 Payment.

72.22(1)

(1) When payable. Except as provided in § 72.225, the tax imposed by this chapter shall be paid on the date 9 months after the decedent’s death.

72.22(3)

(3) Payment. Except as provided in § 72.225, at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.