39-19-101. 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” means the executor, administrator or trustee of the estate of the decedent, […]
39-19-102. 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 (a) Repealed by Laws 2022, ch. 35, § 1.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 money collected under W.S. 39-19-101 through 39-19-111 shall be credited to the […]
39-19-103. 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 taxes under the laws of […]
39-19-104. 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, without increasing the aggregate of federal and state death, […]
39-19-105. Exemptions. There are no specific applicable provisions for exemptions for this chapter.
39-19-106. Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.
39-19-107. 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 authorities and pay the Wyoming estate tax to the department. If, subsequent […]
39-19-108. Enforcement. (a) Audits. If, subsequent to payment of the Wyoming estate tax it appears that additional estate tax is due Wyoming or an overpayment has been made, the department shall assess and collect the additional tax due or authorize a refund of the overpayment to the taxpayer. Any tax liability under W.S. 39-19-101 through […]
39-19-109. Taxpayer remedies. (a) Interpretations requests. There are no specific applicable provisions for taxpayer remedies for this chapter. (b) Appeals. The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department […]
39-19-110. Statute of limitations. There are no specific applicable provisions for a statute of limitations for this chapter.
39-19-111. Distribution. (a) All money collected under W.S. 39-19-101 through 39-19-111 shall be credited as follows: (i) The first ten million dollars ($10,000,000.00) in each fiscal year to the general fund; and (ii) The remainder to the budget reserve account.
