Wyoming Statutes
§ 39-19-101 — Definitions
Wyoming § 39-19-101
This text of Wyoming § 39-19-101 (Definitions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wyo. Stat. Ann. § 39-19-101 (2026).
Text
(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, or, if
there is no executor appointed, qualified and acting within
Wyoming, then any person in actual or constructive possession of
any property of the decedent;
(iv)"Taxpayer" means the personal representative of
an estate and the estate itself;
(v)"Wyoming gross estate" means the value of the
federal gross estate of a decedent excluding the value of real
or tangible personal property which has an actual situs outside
Wyoming at the time of death of th
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Nearby Sections
10
§ 39-19-101
Definitions§ 39-19-102
Administration; confidentiality; fees;
compensation; disposition of tax; disclosure; penalty§ 39-19-103
Imposition of tax§ 39-19-105
Exemptions§ 39-19-106
Licenses; permits§ 39-19-107
Compliance; collection procedures§ 39-19-108
Enforcement§ 39-19-109
Taxpayer remedies§ 39-19-110
Statute of limitations§ 39-19-111
39-19-104. Taxation rateCite This Page — Counsel Stack
Bluebook (online)
Wyoming § 39-19-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/19/39-19-101.