reglab/housing_qa huggingface dataset:
NE Code § 77-2018.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.04 - Inheritance tax; proceedings for determination of; deductions allowed; enumerated.

77-2018.04.  Inheritance tax; proceedings for determination of; deductions allowed; enumerated.In all proceedings for the determination of inheritance tax, the following deductions from the value of the property subject to Nebraska inheritance taxation shall be allowed to the extent paid from, chargeable to, paid, payable, or expected to become payable with respect to property subject to Nebraska inheritance taxation:(1) The cost of the funeral of the decedent, including costs for interment and gravesite marker;(2) All expenses of administration which accrue as a result of the death of the decedent, including, but not limited to, attorney's fees, court costs, and expenses concerning property not subject to probate, and expenses related to taking possession or control of estate assets and the management, protection, and preservation of estate assets, including, but not limited to, expenses related to the sale of estate assets, but not expenses related to the day-to-day operation and continuation of business interests which have not accrued as a result of the death of the decedent;(3) All expenses of the last illness of the decedent which were incurred within six months of the death of the decedent;(4) All other debts upon which the decedent was liable for payment at the date of his or her death and which have been paid; and(5) Any federal estate tax paid, payable, or expected to become payable, after deduction of all applicable credits, which is attributable to property subject to Nebraska inheritance taxation.Source   Laws 1976, LB 585, § 8;   Laws 1977, LB 456, § 4;   Laws 1987, LB 125, § 1;  Laws 2009, LB120, § 2.
NE Code § 77-2018.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.05 - Inheritance tax; court may make final determination of; how determined.

77-2018.05.  Inheritance tax; court may make final determination of; how determined.Notwithstanding sections 77-2001 to 77-2039, the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, based upon the probabilities at the time of the decedent's death rather than taxing the property at the rates specified in such sections.Source   Laws 1976, LB 585, § 9;   Laws 1987, LB 125, § 2.
NE Code § 77-2018.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.06 - Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.

77-2018.06.  Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.If the decedent had received property from another person who died within five years prior to the death of the decedent upon which Nebraska inheritance tax was paid because of the death of the prior decedent, such tax so paid shall be a credit against the amount of inheritance tax, if any, assessed against the recipients of property from the estate of the decedent. Each recipient shall receive a prorated credit based upon such recipient's proportionate share of the total property of the decedent subject to Nebraska inheritance tax.Source  Laws 1976, LB 585, § 11.
NE Code § 77-2018.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2018.07 - Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.

77-2018.07.  Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.(1) Any person subject to the tax imposed by sections 77-2001 to 77-2037 may, prior to the final determination of the inheritance tax, make a tentative payment of the tax in order to avoid the accrual of interest or penalty on such tax. Any person who desires to pay such tentative inheritance tax shall make a written application to the county court for an order allowing the payment of a sum specified in such application, prior to the final determination of the inheritance tax due.(2) If the county attorney shall not consent to the amount requested in the application by entering his or her voluntary appearance and waiver of notice, he or she shall within seven days of the filing of the application show in writing what sum he or she requests for the purpose of the prepayment. The county court shall issue an order allowing a tentative payment of the tax in such amount as the court shall specify.(3) The county treasurer shall receive all taxes paid pursuant to this section but shall not be required to invest any tentative tax payment made for the benefit of the estate nor shall the county treasurer be required to pay interest on any refund claim for the period he or she holds the tentative tax payment.(4) The tentative tax payment allowed in this section shall apply to both probate and nonprobate estates. The tentative tax payment shall not be a final order and may be amended, altered, or modified by subsequent order of the court.Source   Laws 1976, LB 585, § 12;  Laws 2009, LB120, § 3.
NE Code § 77-2019 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2019 - Inheritance tax; appraisal; appointment of appraisers.

77-2019.  Inheritance tax; appraisal; appointment of appraisers.In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.Source   Laws 1901, c. 54, § 11, p. 418;   Laws 1907, c. 104, § 1, p. 359;   R.S.1913, § 6632;   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2019;   Laws 1949, c. 242, § 2, p. 657;   Laws 1976, LB 585, § 16;   Laws 1987, LB 601, § 9;   Laws 1990, LB 1153, § 63;   Laws 1991, LB 203, § 57;   Laws 1994, LB 1107, § 50;  Laws 2006, LB 778, § 72. Annotations County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).
NE Code § 77-2020 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2020 - Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.

77-2020.  Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.It shall be the duty of an appraiser appointed under section 77-2019 forthwith to give such notice by mail or personally to all interested persons as the court may by order direct, of the time and place he will appraise such property. At such time and place he shall appraise the property at the fair market value of the same, and for that purpose the appraiser is authorized by leave of the court to issue subpoenas and to compel the attendance of witnesses before him, and to take the evidence of such witnesses under oath concerning such property, and the value thereof. He shall make a report thereof and of such value in writing to the court with the depositions of the witnesses and such other facts relating thereto as the court may by order require, to be filed with the records of the county court. Any person interested may file objections to such report within five days after the report is filed with the court. The judge of the county court shall examine the appraiser's report and any objections thereto, and may, at his discretion, take further evidence and shall enter an order fixing the proper appraisal of the property.Source   Laws 1901, c. 54, § 11, p. 418;   Laws 1907, c. 104, § 1, p. 359;   R.S.1913, § 6632;   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2020;   Laws 1951, c. 269, § 1, p. 903;   Laws 1976, LB 585, § 17.  Annotations  Failure to file objection to appraiser's report within five days does not preclude appeal from determination of tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). Property for purpose of tax should be valued at amount of money which it would produce if offered and sold for cash at time of death of decedent. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929); In re Woolsey's Estate, 109 Neb. 138, 190 N.W. 215 (1922).
NE Code § 77-2021 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2021 - Inheritance tax; appraisement; county judge as appraiser.

77-2021.  Inheritance tax; appraisement; county judge as appraiser.Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.Source   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2021. Annotations  County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County court can fix values without appointing special appraisers. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). County judge may act as appraiser. County of Holt v. Gallagher, 156 Neb. 457, 56 N.W.2d 621 (1953).
NE Code § 77-2022 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2022 - Inheritance tax; appraisement; determination and assessment of tax.

77-2022.  Inheritance tax; appraisement; determination and assessment of tax.When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.Source   Laws 1901, c. 54, § 11, p. 418;   Laws 1907, c. 104, § 1, p. 359;   R.S.1913, § 6632;   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2022;   Laws 1951, c. 269, § 2, p. 903.  Annotations  County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County court can determine tax that is owing. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
NE Code § 77-2023 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2023 - Inheritance tax; appeal; procedure.

77-2023.  Inheritance tax; appeal; procedure.An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals.An appeal may be taken by any party and may also be taken by any person against whom the final judgment or final order may be made or who may be affected thereby.Source   Laws 1901, c. 54, § 11, p. 418;   Laws 1907, c. 104, § 1, p. 359;   R.S.1913, § 6632;   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2023;   Laws 1951, c. 269, § 3, p. 903;   Laws 1981, LB 42, § 26;   Laws 1995, LB 538, § 9.  Annotations  Appeal is taken from determination of tax due and not from the appraisement or assessment. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County has right of appeal from determination of tax. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). Beneficiaries obtaining substantial reduction in inheritance tax on appeal to district court are not liable for costs in district court. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929). County has right of appeal for alleged inadequacy of assessment of inheritance tax. Kearney County v. Hapeman, 102 Neb. 550, 167 N.W. 792 (1918).
NE Code § 77-2024 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2024 - Inheritance tax; appraisement; costs; fees; charged to estate of decedent.

77-2024.  Inheritance tax; appraisement; costs; fees; charged to estate of decedent.The appraisers shall be paid a reasonable fee to be fixed by the county judge, together with mileage at the rate provided in section 81-1176 for state employees. Witnesses shall be allowed the sum of ten dollars per day for every day's attendance at an appraisal hearing, together with mileage at the rate provided in section 81-1176 for state employees. The officer serving process under sections 77-2001 to 77-2037 shall receive the same fees as are now provided by law for similar services with mileage to be computed at the rate provided in section 33-117 for county sheriffs. When it is determined that an inheritance tax is due, all costs made or incurred in the determination and assessment of inheritance tax, including appraiser's fees, shall be charged to the estate of the decedent.Source   Laws 1901, c. 54, § 11, p. 418;   Laws 1907, c. 104, § 1, p. 359;   R.S.1913, § 6632;   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2024;   Laws 1953, c. 282, § 10, p. 919;   Laws 1959, c. 376, § 2, p. 1316;   Laws 1976, LB 585, § 18;   Laws 1981, LB 204, § 152.
NE Code § 77-2025 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2025 - Inheritance tax; estate not subject to tax; determination.

77-2025.  Inheritance tax; estate not subject to tax; determination.If it shall be made to appear to the county judge in either probate proceedings or an independent proceeding for the determination of such tax that an estate is not subject to such inheritance tax, the county judge may so determine, and such finding and order shall be made a part of the final decree in said estate or proceeding.Source   Laws 1915, c. 113, § 1, p. 262;   C.S.1922, § 6163;   C.S.1929, § 77-2211;   R.S.1943, § 77-2025;   Laws 1949, c. 242, § 3, p. 657.
NE Code § 77-2026 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2026 - Inheritance tax; appraiser; extra fee or reward; penalty.

77-2026.  Inheritance tax; appraiser; extra fee or reward; penalty.Any appraiser appointed under the authority and by virtue of section 77-2019 who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any person or corporation liable to pay such tax or any portion thereof, shall be guilty of a Class IV misdemeanor, and in addition thereto the county judge shall dismiss him from such service.Source   Laws 1901, c. 54, § 12, p. 419;   R.S.1913, § 6633;   C.S.1922, § 6164;   C.S.1929, § 77-2212;   R.S.1943, § 77-2026;   Laws 1977, LB 39, § 228.
NE Code § 77-2027 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2027 - Inheritance tax; what court has jurisdiction; transfer of proceedings.

77-2027.  Inheritance tax; what court has jurisdiction; transfer of proceedings.The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under sections 77-2001 to 77-2037. If a court finds that in the interest of justice a proceeding or a file should be located in another county court of this state, the court making the finding may transfer the proceeding or file to the other court.Source   Laws 1901, c. 54, § 13, p. 420;   R.S.1913, § 6634;   C.S.1922, § 6165;   C.S.1929, § 77-2213;   R.S.1943, § 77-2027;   Laws 1976, LB 585, § 19.  Annotations  County court may determine taxes due upon the clear market value of the beneficial interest taken by the taxpayer. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County court has jurisdiction to assess tax on beneficiaries. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). County court has exclusive original jurisdiction over fixing, determining and assessing inheritance taxes. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942). County court, on appeal from order of county judge determining value of estate from appraiser's report, is vested with complete, exclusive jurisdiction in the first instance to determine all questions in relation to inheritance taxes. In re Estate of Piel, 141 Neb. 783, 4 N.W.2d 875 (1942).
NE Code § 77-2028 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2028 - Inheritance tax; nonpayment; hearing; judgment; levy and execution.

77-2028.  Inheritance tax; nonpayment; hearing; judgment; levy and execution.If it shall appear to the county court that any tax accruing under sections 77-2001 to 77-2037 has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue a summons commanding the persons or corporations liable to pay such tax or interested in such property to appear before the court on a certain day, not more than three months after the date of such summons, to show cause why such tax should not be paid. After a hearing, pursuant to this section, the court may proceed to a judgment against any person liable for the inheritance tax and such judgment shall be a lien against any person adjudged liable to pay such tax. The county attorney shall proceed to levy an execution of such lien before the county court and such court may issue an order for the levy and execution against the person adjudged liable.Source   Laws 1901, c. 54, § 14, p. 420;   R.S.1913, § 6635;   C.S.1922, § 6166;   C.S.1929, § 77-2214;   R.S.1943, § 77-2028;   Laws 1949, c. 242, § 4, p. 658;   Laws 1951, c. 270, § 1, p. 904;   Laws 1976, LB 585, § 20.
NE Code § 77-2029 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2029 - Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.

77-2029.  Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.Whenever the treasurer of any county shall have reason to believe that any tax under sections 77-2001 to 77-2037 is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing every three months of such refusal to pay the tax. The county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section 77-2028 for the enforcement and collection of this tax.Source   Laws 1901, c. 54, § 15, p. 420;   R.S.1913, § 6636;   C.S.1922, § 6167;   C.S.1929, § 77-2215;   R.S.1943, § 77-2029;   Laws 1976, LB 585, § 21.
NE Code § 77-2030 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2030 - Inheritance tax; annual statements.

77-2030.  Inheritance tax; annual statements.The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.Source   Laws 1901, c. 54, § 16, p. 421;   R.S.1913, § 6637;   C.S.1922, § 6168;   C.S.1929, § 77-2216;   R.S.1943, § 77-2030;   Laws 1976, LB 585, § 22.
NE Code § 77-2032 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2032 - Inheritance tax; how credited.

77-2032.  Inheritance tax; how credited.All inheritance tax money received or collected by each county shall be credited by resolution of the county board in whole or in part either to the county general fund or to any other fund of the county selected by the county board.Source   Laws 1905, c. 117, § 1, p. 525;   Laws 1913, c. 14, § 1, p. 76;   R.S.1913, § 6639;   C.S.1922, § 6170;   C.S.1929, § 77-2218;   Laws 1933, c. 83, § 1, p. 332;   Laws 1937, c. 177, § 1, p. 704;   Laws 1941, c. 156, § 1, p. 604;   C.S.Supp.,1941, § 77-2218;   R.S.1943, § 77-2032;   Laws 1959, c. 377, § 1, p. 1317;   Laws 1961, c. 390, § 1, p. 1187;   Laws 1965, c. 499, § 1, p. 1588;   Laws 1982, LB 480, § 5.  Annotations Failure to credit inheritance tax money to general fund before drawing warrant did not make payment void. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972).
NE Code § 77-2037 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2037 - Inheritance tax; lien; expiration.

77-2037.  Inheritance tax; lien; expiration.Regardless of any defect in the proceedings in which such inheritance tax was determined, or the jurisdiction of the court to make such determination, the lien of the inheritance tax shall cease upon the first to occur of: (1) Ten years from the date of death of a decedent and no action shall be maintained for the determination, assessment or collection of such tax, unless a determination of the amount of such tax by the court having jurisdiction thereof shall have been made within such ten-year period, in which case such lien and the right to maintain any action for the assessment or collection of any tax shall cease five years after such determination or upon payment of such tax, whichever first occurs; (2) the payment of the amount of inheritance tax finally determined by the county court to be due with respect to property described in such proceedings; or (3) the release or discharge of any lien pursuant to section 77-2039.Source   Laws 1901, c. 54, § 21, p. 422;   R.S.1913, § 6641;   Laws 1921, c. 163, § 1, p. 656;   C.S.1922, § 6172;   C.S.1929, § 77-2220;   Laws 1943, c. 191, § 1, p. 645;   R.S.1943, § 77-2037;   Laws 1953, c. 282, § 11, p. 919;   Laws 1973, LB 210, § 2;   Laws 1974, LB 664, § 1;   Laws 1976, LB 585, § 23;   Laws 1977, LB 456, § 5;   Laws 1978, LB 650, § 30.  Annotations This statute provides, inter alia, that an inheritance tax lien ceases 10 years from the date of death if no proceeding is started within that 10-year period. It does not relate to the inheritance tax liability of personal representatives or recipients of property. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006).
NE Code § 77-2038 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2038 - Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.

77-2038.  Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.Source  Laws 1976, LB 585, § 26.