{"data":{"id":"us-wi/wis.-stat.-72.02","jurisdiction":"us-wi","citation":"Wis. Stat. § 72.02","heading":"Estate tax imposed.","body":"An estate tax is imposed upon the transfer of all property that is subject to a federal estate tax and that has a taxable situs in this state. The tax imposed is equal to the federal credit against the federal estate tax as finally determined. If only a portion of a decedent’s property has a taxable situs in this state, the tax imposed is the amount obtained by multiplying the federal credit by a fraction the numerator of which is the value of the decedent’s estate that has a taxable situs in this state and the denominator of which is the total value of the property in the estate that qualifies for the federal credit.","path":["Chs. 70-79, Taxation","Chapter 72 Estate Tax"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/72.02","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:37Z","sha256":"77143928bfad2541387ee11342a1485b1495b70a5a8ed76265ea0f8a4557b630","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-72.01","next":"us-wi/wis.-stat.-72.03"},"notice":"GroundRules: Original legal text. Not legal advice."}