23 chapters · 231 sections in this title.
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…
W.S. § 39-19-105 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this chapter.
W.S. § 39-19-106 Licenses; permits
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Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
W.S. § 39-19-107 Compliance; collection procedures
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Compliance; collection procedures. (a) Returns, reports. The personal representative of an estate, a portion of which constitutes Wyoming gross estate, shall file with the department a duplicate of all federal estate tax returns and notices required to be made to the federal auth…