72.22 Payment.
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/wi/chapter-72/72-22A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
72.22 Payment.
(1)When payable. Except as provided in s. 72.225 , the tax imposed by this chapter shall be paid on the date 9 months after the decedent’s death.
(2)Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.
(3)Payment. Except as provided in s. 72.225 , at the time that the return is filed, the full tax shall be paid. If a prepayment was made, any additional tax shown owing on the return, as filed, shall accompany the return.