2011 Wisconsin Statutes 72.22 – Payment
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72.22(2)
(2) Advance payment. Anyone personally liable for a tax under this chapter may pay an estimated tax before the tax is determined.
72.22
72.22 Payment.
72.22(1)
(1) When payable. Except as provided in § 72.225, the tax imposed by this chapter shall be paid on the date 9 months after the decedent’s death.
72.22(3)
(3) Payment. Except as provided in § 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.