™Your Policy Risk Impact Agent
23 chapters · 231 sections in this title.
W.S. § 39-19-101 Definitions
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Definitions. (a) As used in W.S. 39-19-101 through 39-19-111: (i) "Department" means the department of revenue or its designee; (ii) "Federal gross estate" means the gross estate of any decedent as determined under the laws of the United States; (iii) "Personal representative" me…
W.S. § 39-19-102 Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty
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Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. (a) Repealed by Laws 2022, ch. 35, § 1. (b) No officer shall receive any additional compensation other than as allowed by law, by reason of duties imposed under this section. (c) All mon…
W.S. § 39-19-103 Imposition of tax
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Imposition of tax. (a) Taxable event. A tax is imposed on the transfer of property constituting the Wyoming gross estate of every decedent. (b) Basis of tax. The amount of tax is the maximum state death tax credit allowed to a Wyoming estate as a credit against federal estate tax…
W.S. § 39-19-104 Taxation rate
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Taxation rate. W.S. 39-19-101 through 39-19-111 are intended to take full advantage for Wyoming of the credit which is allowed as a deduction from the federal estate tax liability of estates of decedents, for state taxes upon property or transfer thereof by reason of death, witho…