It's important to note that even a dead skunk can still smell bad. The scent glands retain the musky odor for some time after death. So while a dead skunk won't spray you, you may still want to avoid touching it!
Do skunks spray when they die?
No, skunks do not spray when they die. The act of spraying is a voluntary defensive mechanism, and they lose the ability to control their muscles after death.