W.S. § 39-19-104 — Taxation rate

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 greater.