reglab/housing_qa huggingface dataset:
NE Code § 77-2008 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2008 - Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.

77-2008.  Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.Bequests, devises, or transfers of property or any interest therein in trust or otherwise for the life of the legatee, devisee, or transferee, or for a term, and bequests, devises, and transfers of vested or contingent remainder interests in property shall be subject to the provisions of sections 77-2001 to 77-2007.04. Such property or interests therein shall be appraised at times and in the manner provided in sections 77-2018.01 to 77-2025 at what was the fair market value thereof at the time of the death of the decedent. The portion thereof allocable to the temporary estate and the portion thereof allocable to the vested remainder estate shall be computed in accordance with such regulations with respect thereto as the state Tax Commissioner, from time to time, shall promulgate and adopt, and the Tax Commissioner is hereby directed to promulgate and adopt, from time to time, and to furnish to each county judge regulations and tables with respect thereto, based upon sound actuarial principles and prevailing interest rates.Source   Laws 1901, c. 54, § 2, p. 415;   R.S.1913, § 6623;   C.S.1922, § 6154;   C.S.1929, § 77-2202;   R.S.1943, § 77-2008;   Laws 1953, c. 282, § 3, p. 915.  Annotations A testator may shift the burden of payment of inheritance taxes as between a life estate and remainder interests. Stuckey v. Rosenberg, 169 Neb. 557, 100 N.W.2d 526 (1960).
NE Code § 77-2008.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2008.02 - Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.

77-2008.02.  Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.In cases where a trust is created or other provisions made whereby any person is given an interest in income or an estate for years, or for life, or other temporary or contingent interest in any property or fund, the tax on both such temporary or contingent interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without apportionment between remainders and temporary or contingent estates, and any refund of taxes paid out of corpus shall again become a part of the corpus of such property or fund.Source  Laws 1953, c. 282, § 5, p. 916. Annotations Under terms of will, inheritance tax on devise of life estate was payable out of residue. Stuckey v. Rosenberg, 169 Neb. 557, 100 N.W.2d 526 (1960).
NE Code § 77-2008.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2008.03 - Inheritance tax; power of appointment; method and manner of taxing.

77-2008.03.  Inheritance tax; power of appointment; method and manner of taxing.Whenever any person or corporation shall be given a power of appointment over any property by a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02, whether such power is created before or after June 13, 1955, such power of appointment shall be deemed a transfer of the interest in the property which is subject to such power from the donor to the donee of such power at the date of the donor's death; Provided, if at the date of the donor's death, the power of appointment is limited, in whole or in part, to be exercised in favor of one or more specific beneficiaries or classes of beneficiaries, then, to the extent it is so limited, such power of appointment shall not be deemed a transfer from the donor to the donee of the power, but shall be deemed a transfer of the interest in the property which is subject to the power from the donor of the power to the specific beneficiary or class of beneficiaries, as of the date of the donor's death.Source  Laws 1955, c. 301, § 1, p. 939. Annotations  In the special case of a general power of appointment where the donor and donee are also husband and wife, such transfer is not subject to inheritance tax. In re Estate of Nelson, 253 Neb. 414, 571 N.W.2d 269 (1997). Payments made after death of a life tenant on contract for sale of real estate under power granted her under husband's will are not part of her estate. McDonald v. Shaughnessy, 194 Neb. 221, 231 N.W.2d 332 (1975).
NE Code § 77-2008.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2008.04 - Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.

77-2008.04.  Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.The exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02.Source  Laws 1955, c. 301, § 2, p. 940. Annotations In the case of a general power of appointment, interest in the property transfers from the donor to the donee at the time of the donor's death whether or not the power itself is exercised. In the special case of a general power of appointment where the donor and donee are also husband and wife, such transfer is not subject to inheritance tax. In re Estate of Nelson, 253 Neb. 414, 571 N.W.2d 269 (1997).
NE Code § 77-2009 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2009 - Inheritance tax; delay in coming into possession of property; bond for tax; exception.

77-2009.  Inheritance tax; delay in coming into possession of property; bond for tax; exception.(1) When property is devised, bequeathed, or otherwise transferred or limited, in trust or otherwise, in such a manner as to be subject to the tax prescribed in sections 77-2001 to 77-2008.02, and the rights, interest, or estates of the transferees, legatees, devisees, or beneficiaries are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended, or abridged or when the rights of the transferees, legatees, devisees, or beneficiaries to possession or enjoyment of said property are subject to an intervening life estate or temporary estate, then and in that event any person or persons interested in such property, by giving a bond as provided for in subsection (2) of this section, with surety or sureties approved by the county judge, may elect not to pay the tax resulting from the inheritance or transfer of the uncertain, contingent, or postponed interest until the contingency has occurred, the uncertainty has been resolved, or the person against whom the tax is assessed shall have come into actual possession or enjoyment of the property.(2) The bond referred to in subsection (1) of this section shall be filed in the county court where the estate proceedings are pending and shall bind the surety or sureties on said bond to the county where the estate proceedings are pending and to such other counties as the county judge may direct in an amount to be determined by the county judge, but not to exceed in any event two times the amount of the estimated tax. Such bond shall be conditioned upon the payment of the tax with interest by the person or persons primarily liable therefor when the contingency has occurred, the uncertainty has been resolved, or the person or persons against whom the tax has been assessed shall have come into the possession or enjoyment of said property.(3) It is expressly provided that no bond, referred to in subsections (1) and (2) of this section, shall be required on account of the tax resulting from the inheritance or transfer of real property, which is subject to a lien for the tax involved, unless it is the desire of the owner or other person interested in said property to release any such lien against said real estate and in that event, by furnishing a bond as described in subsection (2) of this section, the lien against the real estate shall cease and said property may be transferred free from any lien arising from the inheritance tax. Interest on any such uncertain, contingent, or postponed interest in property shall be charged only at the rate used in valuing such uncertain, contingent, or postponed interest in property pursuant to regulations issued under section 77-2008.Source   Laws 1901, c. 54, § 2, p. 415;   R.S.1913, § 6623;   C.S.1922, § 6154;   C.S.1929, § 77-2202;   R.S.1943, § 77-2009;   Laws 1955, c. 300, § 1, p. 937.
NE Code § 77-2010 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2010 - Inheritance tax; when due; interest; bond; failure to file; penalty.

77-2010.  Inheritance tax; when due; interest; bond; failure to file; penalty.All taxes imposed by sections 77-2001 to 77-2037, unless otherwise herein provided for, shall be due and payable twelve months after the date of the death of the decedent, and interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be charged and collected on any unpaid taxes due from the date the same became payable, and in all cases in which the personal representatives or trustees do not pay such tax within twelve months from the death of the decedent, they shall be required to give bond in the form and to the effect prescribed in section 77-2009 for the payment of the tax together with interest. In addition, for failure to file an appropriate proceeding for the determination of the tax within twelve months after the date of the death of the decedent there shall be added to the amount due a penalty of five percent per month or fraction thereof, up to a maximum penalty of twenty-five percent of the unpaid taxes due. The filing of a petition or an application for probate proceedings or the filing of an application under section 77-2018.07 and payment of the tentative tax payment within twelve months of the decedent's death shall be considered an appropriate proceeding for the determination to avoid a penalty and to stop the accrual of a penalty. In addition, the county court may abate this penalty if good cause is shown for failure to file.Source   Laws 1901, c. 54, § 3, p. 416;   Laws 1911, c. 107, § 1, p. 386;   R.S.1913, § 6624;   C.S.1922, § 6155;   C.S.1929, § 77-2203;   R.S.1943, § 77-2010;   Laws 1951, c. 267, § 5, p. 901;   Laws 1976, LB 585, § 10;   Laws 1978, LB 650, § 29;   Laws 1981, LB 167, § 48;  Laws 2007, LB502, § 4;  Laws 2009, LB120, § 1. Annotations  Delay caused by litigation does not excuse county judge from assessing tax as of date of death. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). Delay caused by litigation does not furnish basis for refusal to charge interest. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). Interest is required on inheritance tax unless paid within one year, notwithstanding pendency of appeal. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929). Where legatees neglect to pay tax within prescribed time, interest runs from date of death. In re Estate of Sanford, 90 Neb. 410, 133 N.W. 870 (1911).
NE Code § 77-2011 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2011 - Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.

77-2011.  Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon.Source   Laws 1901, c. 54, § 4, p. 416;   R.S.1913, § 6625;   C.S.1922, § 6156;   C.S.1929, § 77-2204;   R.S.1943, § 77-2011. Annotations  Executors and administrators are required to deduct the inheritance tax from any property distributed or to collect the tax from the one who receives it. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974). Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
NE Code § 77-2012 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2012 - Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.

77-2012.  Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax.Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the payment of the legacies might be enforced. If, however, the legacy be given in money to any person for a limited period, he shall retain the tax upon the whole amount, but, if it be not in money, he shall make application to the court having jurisdiction of his account to make apportionment, if the case requires it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.Source   Laws 1901, c. 54, § 4, p. 416;   R.S.1913, § 6625;   C.S.1922, § 6156;   C.S.1929, § 77-2204;   R.S.1943, § 77-2012.
NE Code § 77-2013 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2013 - Inheritance tax; power of sale to raise funds to pay tax.

77-2013.  Inheritance tax; power of sale to raise funds to pay tax.All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount of the tax shall be paid as directed by section 77-2014.Source   Laws 1901, c. 54, § 5, p. 417;   R.S.1913, § 6626;   C.S.1922, § 6157;   C.S.1929, § 77-2205;   R.S.1943, § 77-2013. Annotations Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
NE Code § 77-2014 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2014 - Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.

77-2014.  Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.(1) Every sum of money retained by an executor, administrator, or trustee, or paid into his or her hands for any tax on any property, shall be paid by him or her within thirty days thereafter to the county treasurer of the proper county, and the county treasurer shall give, and every executor, administrator, or trustee shall take a receipt from him or her of such payments.(2)(a) For purposes of this section, proper county shall mean the county of the decedent's residence, except (i) when the decedent had an interest in real property located in a county other than his or her residence at the time of the death of the decedent, the words proper county shall mean the county in which the real property is situated, or (ii) when the decedent had an interest in personal property subject to being listed and assessed for personal property taxation at the time of the death of the decedent, the words proper county shall mean the county where the property is listed and assessed.(b) When the decedent is a nonresident, proper county shall mean the county provided in subdivisions (2)(a)(i) and (2)(a)(ii) of this section and, as to any other property which may be subject to Nebraska inheritance taxation, the county where such property is located.(3) The total inheritance tax assessed against the estate shall be apportioned among the counties in the ratio that the value of the gross property subject to tax and not subject to tax under sections 77-2004, 77-2006, and 77-2007.04 located in each county bears to the gross value of all property subject to tax and not subject to tax under sections 77-2004, 77-2006, and 77-2007.04.(4) Questions that may arise as to the proper place to list and assess such personal property for the purposes of sections 77-2001 to 77-2037 shall be determined pursuant to procedure set forth in sections 77-2018.01 to 77-2027.Source   Laws 1901, c. 54, § 6, p. 417;   Laws 1905, c. 117, § 1, p. 525;   R.S.1913, § 6627;   C.S.1922, § 6158;   C.S.1929, § 77-2206;   R.S.1943, § 77-2014;   Laws 1953, c. 282, § 6, p. 916;   Laws 1976, LB 585, § 13;  Laws 2007, LB364, § 1. Annotations Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
NE Code § 77-2017 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2017 - Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.

77-2017.  Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof. If not paid by the foreign executor or administrator, the corporation making such transfer shall become liable to pay the tax where the corporation has knowledge before the transfer that the stocks or loans are liable for such tax.Source   Laws 1901, c. 54, § 9, p. 418;   R.S.1913, § 6630;   C.S.1922, § 6161;   C.S.1929, § 77-2209;   Laws 1931, c. 136, § 1, p. 380;   C.S.Supp.,1941, § 77-2209;   R.S.1943, § 77-2017;   Laws 1945, c. 198, § 5, p. 605.
NE Code § 77-2018 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018 - Inheritance tax; erroneous payment refunded; limitation; procedure.

77-2018.  Inheritance tax; erroneous payment refunded; limitation; procedure.When any amount of inheritance tax shall have been paid erroneously to the county treasurer, he shall, upon a finding by the court and an order rendered to him of the erroneous payment, refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error the amount of such tax so paid. All applications for the repayment of the tax shall be made to the county court within two years of the date of payment. The county court shall hear all evidence relevant to its finding whether or not any amount of inheritance tax has been erroneously paid and if any refund of such payment is due. The court shall notify the county treasurer of its final determination.Source   Laws 1901, c. 54, § 10, p. 418;   Laws 1905, c. 117, § 1, p. 525;   R.S.1913, § 6631;   C.S.1922, § 6162;   C.S.1929, § 77-2210;   R.S.1943, § 77-2018;   Laws 1976, LB 585, § 14.  Annotations  To avoid payment of interest on tax when amount is in dispute, personal representative can pay assessed amount and recover excess back, if any, within two years. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929). Above section governs entirely procedure by which inheritance tax erroneously paid is recovered. In re Woolsey's Estate, 113 Neb. 218, 202 N.W. 630 (1925). Court will not enjoin collection of taxes as there is an adequate remedy at law. Smith v. Douglas County, 242 F. 894 (8th Cir. 1917).
NE Code § 77-2018.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.01 - Inheritance tax; proceedings for determination.

77-2018.01.  Inheritance tax; proceedings for determination.(1) The inheritance tax, if any, imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determining such tax.(2) Proceedings for determination of the tax may be initiated either (a) by order of the county court before which any proceeding is pending, (b) by application of the personal representative, (c) by application of the county attorney, or (d) by application of any person having a legal interest in the property involved in the determination of the tax.Source   Laws 1949, c. 242, § 1, p. 657;   Laws 1953, c. 282, § 7, p. 917;   Laws 1965, c. 498, § 1, p. 1587;   Laws 1975, LB 481, § 32.  Annotations  The liability of an estate for inheritance tax may be determined upon petition of executrix with allegations and proof in this case. Reller v. McArthur, 187 Neb. 313, 189 N.W.2d 468 (1971). Application for determination of tax may be made by party having legal interest in estate. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). Proceedings can be initiated by application of executor. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
NE Code § 77-2018.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.03 - Inheritance tax; determination; notice served upon county attorney; duty of county attorney.

77-2018.03.  Inheritance tax; determination; notice served upon county attorney; duty of county attorney.In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as its attorney. In so representing the county and the State of Nebraska, the county attorney is authorized, in addition to such other powers as he normally may exercise as attorney for the county, to enter into and bind the county and the State of Nebraska by stipulation as to any facts which could be presented by evidence to either the inheritance tax appraiser or the county court, and to waive service of notices upon him to show cause or of the time and place of hearing, and to enter a voluntary appearance in such proceeding, in behalf of the county and the State of Nebraska.Source  Laws 1953, c. 282, § 9, p. 918. Annotations  County attorney has the duty to represent state in determination of inheritance taxes. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). This section, while authorizing the county attorney to stipulate to facts regarding the determination of inheritance tax which could be presented by evidence to the county court, does not require the court to accept the stipulated facts. In re Estate of Chambers, 27 Neb. App. 398, 932 N.W.2d 343 (2019).