Wisconsin Statutes 72.11 – Subjects liable
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Terms Used In Wisconsin Statutes 72.11
- Decedent: A deceased person.
- Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
- 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
(1) Residents and nonresidents. A tax is imposed upon any transfer of property to any distributee in the following cases:
(a) When the transfer is from a person who dies while a resident of this state.
(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.
(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.