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.
Wis. Stat. § 72.005
Purpose
Applied in 1 court decision — leading case 2008 WI App 2 - Wisconsin Department of Revenue v. Estate of Schweitzer (2007)
Most recently applied in 2008 WI App 2 - Wisconsin Department of Revenue v. Estate of Schweitzer (December 2007)
1971 c. 310; 1987 a. 27 s. 1538m; Stats. 1987 s. 72.005.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.