In this chapter, unless otherwise specified: (1) “Administration” means any proceeding relating to a decedent’s estate whether decedent died testate or intestate. (4) “Circuit court” means the circuit court which has jurisdiction under s. 72.27. (6) “Death tax” is a tax imposed by a state, territory or district, because of a death or gift in contemplation of death, on property or a transfer of property, and includes estate, inheritance, succession, legacy and transfer taxes. (7) “Decedent” means the deceased person. (8) “Department” means the department of revenue. (9) “Distributee” means any person to whom property is transferred by reason of a death or in contemplation of death other than in payment of a claim. (9m) “District attorney” means the district attorney of the county whose circuit court has jurisdiction under s. 72.27. (11) “Estate” means all property of a decedent transferred by reason of the decedent’s death. (11m) “Federal credit” means, for deaths occurring after September 30, 2002, and before January 1, 2008, the federal estate tax credit allowed for state death taxes as computed under the federal estate tax law in effect on December 31, 2000, and for deaths occurring after December 31, 2007, the federal estate tax credit allowed for state death taxes as computed under the federal estate tax law in effect on the day of the decedent’s death. (11n) “Federal estate tax” means, for deaths occurring after September 30, 2002, and before January 1, 2008, the federal estate tax as computed under the federal estate tax law in effect on December 31, 2000, and for deaths occurring after December 31, 2007, the federal estate tax as computed under the federal estate tax law in effect on the day of the decedent’s death. (12m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination. (13) “The intestate laws of this state” include statutory rights and allowances to a child and to a surviving spouse and any other rights of a surviving spouse acquired by contract in lieu of any statutory rights. (14m) “Pay” means mail or deliver funds to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination. (16) “Personal representative” means any person to whom letters to administer a decedent’s estate have been granted by the court but does not include a special administrator. (19) “Property” means any interest, legal or equitable, present or future, in real or personal property, or income therefrom, in possession and enjoyment, trust or otherwise, within or without this state. (21) “Transfer” means the passing of property.
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