Wisconsin Statutes 72.01 – Definitions
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In this chapter, unless otherwise specified:
Terms Used In Wisconsin Statutes 72.01
- Contemplation of death: The expectation of death that provides the primary motive to make a gift.
- Contract: A legal written agreement that becomes binding when signed.
- Decedent: A deceased person.
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Intestate: Dying without leaving a will.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
- Property: includes real and personal property. See Wisconsin Statutes 990.01
- State: when applied to states of the United States, includes the District of Columbia, the commonwealth of Puerto Rico and the several territories organized by Congress. See Wisconsin Statutes 990.01
- Testate: To die leaving a will.
(1) “Administration” means any proceeding relating to a decedent‘s estate whether decedent died testate or intestate.
(4) “Circuit court” means the circuit court which has jurisdiction under s. 72.27.
(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.
(7) “Decedent” means the deceased person.
(8) “Department” means the department of revenue.
(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.
(9m) “District attorney” means the district attorney of the county whose circuit court has jurisdiction under s. 72.27.
(11) “Estate” means all property of a decedent transferred by reason of the decedent’s death.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(21) “Transfer” means the passing of property.