Wyoming Statutes

§ 39-19-111 — 39-19-104. Taxation rate

Wyoming § 39-19-111
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 19INHERITANCE TAXES

This text of Wyoming § 39-19-111 (39-19-104. Taxation rate) 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. § 39-19-111 (2026).

Text

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, transfer or succession taxes upon any estate. 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 the United States for estate, inheritance, legacy and succession taxes actually paid to the several states times the ratio which the Wyoming gross estate bears to the value of the federal gross estate, or the maximum state death tax credit allowable to a Wyoming gross estate, whichever is

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Bluebook (online)
Wyoming § 39-19-111, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/19/39-19-111.