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Wisconsin · Through 2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)

Wis. Stat. § 72.005: Purpose.

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Where this section sits in the code
  1. Chs. 70-79, Taxation
  2. Chapter 72 Estate Tax

The purpose of this chapter is to obtain for Wisconsin the benefit of the maximum credit allowable upon the United States estate tax, to the full extent that this state may be entitled, by imposing this tax. This chapter is to be liberally construed to effect this purpose.

Collected 2026-09-05T12:00:37Z. Source file · JSON

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