reglab/housing_qa huggingface dataset:
NE Code § 77-2039 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2039 - Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.

77-2039.  Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.(1) Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien.(2) The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or generation-skipping transfer tax lien shall be released or discharged.(3) Any person who desires a release or discharge of any inheritance tax, estate tax, or generation-skipping transfer tax lien shall make a written application to the county court. If the county attorney shall not consent to the release or discharge of the lien as 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 such application show in writing why such release or discharge should not be granted or shall specify the terms and conditions upon which such release or discharge should be allowed.Source   Laws 1976, LB 585, § 27;   Laws 1980, LB 694, § 12;   Laws 1992, LB 1004, § 2.  Annotations Section 77-2003 provides that personal representatives and recipients of property are liable for the payment of inheritance tax on transfers upon death and that there is a lien on the real property subject to the tax until it is paid or terminated by this section. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006).
NE Code § 77-2040 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2040 - Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.

77-2040.  Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.Sections 77-2002 to 77-2004 and 77-2102 shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections 77-2001, 77-2032, and 77-2106 shall become operative on July 17, 1982. The changes made in sections 77-2004 to 77-2006 by Laws 2007, LB 502, apply to all property which passes from a decedent dying on or after January 1, 2008. The changes made to section 77-2010 by Laws 2007, LB 502, apply to decedents dying on or after January 1, 2008.Source   Laws 1982, LB 480, § 8;  Laws 2007, LB502, § 5.
NE Code § 77-2101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2101 - Terms, defined.

77-2101.  Terms, defined.For purposes of sections 77-2101 to 77-2116:(1) Estate tax means the tax due to the state under section 77-2101.01;(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02;(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and(5) Transfer tax means the estate tax and generation-skipping transfer tax.Source   Laws 1992, LB 1004, § 5;   Laws 1995, LB 574, § 67;  Laws 2002, LB 905, § 1.
NE Code § 77-2101.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2101.01 - Estate tax; amount.

77-2101.01.  Estate tax; amount.(1) In addition to the inheritance taxes imposed by the laws of the State of Nebraska, there is levied and imposed an estate or excise tax for all decedents dying before January 1, 2007, upon the transfer of the estate of every resident decedent and upon the value of any interest in Nebraska real estate and tangible personal property situated in Nebraska of a nonresident decedent.(2) For decedents dying before January 1, 2003, the amount of such tax shall be the maximum state tax credit allowance upon the tax imposed by Chapter 11 of the Internal Revenue Code reduced by the lesser of (a) the aggregate amount of all estate, inheritance, legacy, or succession taxes paid to any state or territory, the District of Columbia, or any possession of the United States in respect of any property subject to such tax or (b) the sum of (i) the amount determined by multiplying the maximum state tax credit allowance with respect to the taxable transfer by the percentage which the gross value of the transferred property not situated in Nebraska bears to the gross value of the transferred property and (ii) the amount of Nebraska inheritance taxes paid.(3) For all decedents dying on or after January 1, 2003, and before January 1, 2007, (a) for the estate of every resident decedent, the amount of such tax shall be the amount calculated in section 77-2101.03 reduced by the percentage which the gross value of the transferred property not situated in Nebraska bears to the gross value of the transferred property minus the amount of Nebraska inheritance taxes paid, and (b) for the estate of every nonresident decedent, the amount of such tax shall be the amount calculated in section 77-2101.03 multiplied by the percentage which the gross value of the transferred property situated in Nebraska bears to the gross value of the transferred property minus the amount of Nebraska inheritance taxes paid.Source   Laws 1955, c. 302, § 2, p. 941;   Laws 1976, LB 585, § 24;   Laws 1978, LB 650, § 31;   Laws 1992, LB 1004, § 3;   Laws 1995, LB 574, § 68;  Laws 2002, LB 905, § 2;  Laws 2005, LB 499, § 1;  Laws 2007, LB367, § 6. Annotations This section is not an unconstitutional delegation of legislative power. The tax imposed by this section is a matter of legislative prerogative exercisable only by the Nebraska Legislature and not exercisable by any other legislature outside the State of Nebraska. In re Estate of West, 226 Neb. 813, 415 N.W.2d 769 (1987).
NE Code § 77-2101.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2101.02 - Generation-skipping transfer tax; amount.

77-2101.02.  Generation-skipping transfer tax; amount.For all generation-skipping transfers occurring before January 1, 2007, there is hereby imposed a generation-skipping transfer tax upon the generation-skipping transfer or distribution of property of every resident of this state and upon the generation-skipping transfer of Nebraska real estate and tangible personal property situated in Nebraska by a nonresident. The amount of the generation-skipping transfer tax shall be the amount calculated in section 77-2101.03 reduced by the lesser of (1) the aggregate amount of all transfer taxes paid to any state or territory, the District of Columbia, or any possession of the United States in respect of any property subject to the generation-skipping transfer tax or (2) the amount determined by multiplying the amount calculated in section 77-2101.03 with respect to the taxable transfer by the percentage which the gross value of the transferred property not situated in Nebraska bears to the gross value of the transferred property.Source   Laws 1992, LB 1004, § 4;   Laws 1993, LB 345, § 12;   Laws 1995, LB 574, § 69;  Laws 2002, LB 905, § 3;  Laws 2007, LB367, § 7.
NE Code § 77-2101.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2101.03 - Tax; calculation.

77-2101.03.  Tax; calculation.(1) For decedents dying on or after January 1, 2003, and before July 1, 2003, the tax on the Nebraska taxable estate shall be the greater of the maximum state tax credit allowance upon the tax imposed under Chapter 11 of the Internal Revenue Code or the amount provided in the following table:  Nebraska taxable estate    Of Excess   At least But less than Tax = + % Over   $0 $40,000 $0  0 $0   40,000 90,000 0  .8 40,000   90,000 140,000 400  1.6 90,000   140,000 240,000 1,200  2.4 140,000   240,000 440,000 3,600  3.2 240,000   440,000 640,000 10,000  4 440,000   640,000 840,000 18,000  4.8 640,000   840,000 1,040,000 27,600  5.6 840,000   1,040,000 1,540,000 38,800  6.4 1,040,000   1,540,000 2,040,000 70,800  7.2 1,540,000   2,040,000 2,540,000 106,800  8 2,040,000   2,540,000 3,040,000 146,800  8.8 2,540,000   3,040,000 3,540,000 190,800  9.6 3,040,000   3,540,000 4,040,000 238,800  10.4 3,540,000   4,040,000 5,040,000 290,800  11.2 4,040,000   5,040,000 6,040,000 402,800  12 5,040,000   6,040,000 7,040,000 522,800  12.8 6,040,000   7,040,000 8,040,000 650,800  13.6 7,040,000   8,040,000 9,040,000 786,800  14.4 8,040,000   9,040,000 10,040,000 930,800  15.2 9,040,000   10,040,000  1,082,800  16 10,040,000  (2) For decedents dying on or after July 1, 2003, and before January 1, 2007, the tax on the Nebraska taxable estate shall be the greater of the maximum state tax credit allowance upon the tax imposed under Chapter 11 of the Internal Revenue Code or the amount provided in the following table:  Nebraska taxable estate    Of Excess   At least But less than Tax = + % Over   $0 $100,000 $0  5.6 $0   100,000 500,000 5,600  6.4 100,000   500,000 1,000,000 31,200  7.2 500,000   1,000,000 1,500,000 67,200  8 1,000,000   1,500,000 2,000,000 107,200  8.8 1,500,000   2,000,000 2,500,000 151,200  9.6 2,000,000   2,500,000 3,000,000 199,200  10.4 2,500,000   3,000,000 3,500,000 251,200  11.2 3,000,000   3,500,000 4,000,000 307,200  12 3,500,000   4,000,000 5,000,000 367,200  12.8 4,000,000   5,000,000 6,000,000 495,200  13.6 5,000,000   6,000,000 7,000,000 631,200  14.4 6,000,000   7,000,000 8,000,000 775,200  15.2 7,000,000   8,000,000 9,000,000 927,200  16 8,000,000   9,000,000  1,087,200  16.8 9,000,000  (3) Taxable generation-skipping transfers shall be taxed at a rate of sixteen percent of the Nebraska taxable transfer.Source  Laws 2002, LB 905, § 4;  Laws 2003, LB 283, § 2;  Laws 2003, LB 759, § 2;  Laws 2004, LB 1034, § 1;  Laws 2007, LB367, § 8.
NE Code § 77-2102 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2102 - Tax; when due; who liable; interest; lien; exception.

77-2102.  Tax; when due; who liable; interest; lien; exception.The transfer tax imposed under sections 77-2101 to 77-2116 shall become due and payable to the State Treasurer within twelve months from the date of the death of the decedent in the case of the estate tax and the date of the transfer in the case of the generation-skipping transfer tax. The limitation of time during which a tax return, for the purpose of the transfer tax, shall be open to inspection and examination shall be three years from the date of filing the return. Personal representatives, trustees, grantees, donees, beneficiaries, transferees, surviving joint owners, and other recipients of property subject to tax shall be and remain liable for the tax until it is paid. If the tax indicated by the return of the taxpayer is not paid when due, interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, shall be charged and collected from the date the same became payable. The transfer tax shall be a lien on the real property subject thereto until the first to occur of: (1) Payment; (2) ten years from the date of death of the decedent; or (3) the release or discharge of any lien pursuant to section 77-2039, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien.Source   Laws 1929, c. 73, § 2, p. 254;   C.S.1929, § 77-2302;   Laws 1931, c. 129, § 1, p. 363;   Laws 1937, c. 175, § 2, p. 690;   C.S.Supp.,1941, § 77-2302;   R.S.1943, § 77-2102;   Laws 1955, c. 302, § 3, p. 942;   Laws 1976, LB 585, § 25;   Laws 1978, LB 650, § 32;   Laws 1981, LB 167, § 49;   Laws 1982, LB 480, § 6;   Laws 1984, LB 962, § 4;   Laws 1992, LB 1004, § 6;   Laws 1992, Fourth Spec. Sess., LB 1, § 19;  Laws 2002, LB 905, § 5.
NE Code § 77-2104 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2104 - Tax; net transfer; follow federal rules and regulations.

77-2104.  Tax; net transfer; follow federal rules and regulations.The rules and regulations for determining the amount of net transfer upon which the transfer or excise tax imposed under sections 77-2101 to 77-2116 shall be based, shall, insofar as applicable, be the same rules and regulations adopted by the Commissioner of Internal Revenue for determining the net transfer under Chapters 11 and 13 of the Internal Revenue Code.Source   Laws 1929, c. 73, § 4, p. 254;   C.S.1929, § 77-2304;   R.S.1943, § 77-2104;   Laws 1984, LB 962, § 6;   Laws 1992, LB 1004, § 8;   Laws 1995, LB 574, § 71;  Laws 2002, LB 905, § 7.
NE Code § 77-2105 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2105 - Tax; administration; information and returns; penalty.

77-2105.  Tax; administration; information and returns; penalty.The Tax Commissioner shall have charge of the administration of sections 77-2101 to 77-2116 and shall make such rules and regulations as may be necessary to carry out such sections. He or she shall have authority to require all persons or corporations liable for the payment of the transfer or excise tax to file returns on such forms and at such times as he or she may require. The county attorneys of the state shall furnish the commissioner with such information as he or she may require from time to time with reference to estates pending in the county courts of Nebraska. Any person or corporation who fails to furnish the commissioner with such information or reports as he or she requires under such sections shall be guilty of a Class V misdemeanor.Source   Laws 1929, c. 73, § 5, p. 255;   C.S.1929, § 77-2305;   R.S.1943, § 77-2105;   Laws 1977, LB 39, § 229;   Laws 1984, LB 962, § 7;   Laws 1992, LB 1004, § 9;  Laws 2002, LB 905, § 8.
NE Code § 77-2106 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2106 - Tax; proceeds; credited to General Fund.

77-2106.  Tax; proceeds; credited to General Fund.All the proceeds from the levy and imposition of the transfer or excise tax shall be paid to the Tax Commissioner who shall remit the proceeds to the State Treasurer for credit to the General Fund.Source   Laws 1929, c. 73, § 6, p. 255;   C.S.1929, § 77-2306;   Laws 1937, c. 175, § 1, p. 689;   C.S.Supp.,1941, § 77-2306;   R.S.1943, § 77-2106;   Laws 1949, c. 229, § 5, p. 637;   Laws 1949, c. 243, § 3, p. 660;   Laws 1975, LB 233, § 1;   Laws 1982, LB 480, § 7;   Laws 1992, LB 1004, § 10.
NE Code § 77-2106.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2106.01 - Tax; refunds; interest; claim.

77-2106.01.  Tax; refunds; interest; claim.When any amount of transfer tax in excess of that legally due has been paid to the State Treasurer, the party making such overpayment or his or her successors or assigns shall be entitled to refund of such overpayment plus interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted. All claims for refund on account of the overpayment of transfer taxes shall be filed with the Tax Commissioner within four years after the date of such overpayment or within one year of a change in the amount of federal tax due, whichever is later. If any overpayment of transfer tax is refunded within ninety days after the last day prescribed for filing the original return of such tax or ninety days after the date on which the original return was filed, if later, no interest shall be allowed under this section on the overpayment. If the Tax Commissioner rejects or disallows any such claim in whole or in part, action in the district courts shall be permitted in accordance with sections 25-21,201 to 25-21,218.Source   Laws 1949, c. 243, § 1, p. 659;   Laws 1985, LB 273, § 39;   Laws 1991, LB 9, § 1;   Laws 1992, LB 1004, § 11;   Laws 1992, Fourth Spec. Sess., LB 1, § 20;   Laws 1993, LB 345, § 13.  Annotations The plain, direct, and unambiguous meaning of the words "has been paid" in this section does not limit interest on overpayments of estate tax to those overpayments made after the effective date of the statute. Given its plain and ordinary meaning, the term "has been paid" includes overpayments of estate tax made prior to the effective date of LB1004, July 15, 1992. Vervaecke v. State, 247 Neb. 707, 529 N.W.2d 779 (1995).
NE Code § 77-2106.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2106.02 - Tax; refund; Tax Commissioner; issue certificate; effect.

77-2106.02.  Tax; refund; Tax Commissioner; issue certificate; effect.The Tax Commissioner, upon satisfactory proof rendered to him or her of the overpayment of transfer tax in any case, shall issue a certificate of the amount of such overpayment and the party entitled to a refund on account of such overpayment. Such certificate shall constitute prima facie evidence of such overpayment and the person or persons entitled to a refund on account of such payment.Source   Laws 1949, c. 243, § 3, p. 659;   Laws 1992, LB 1004, § 12.
NE Code § 77-2109 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2109 - Tax; persons interested in the estate or transfer, defined.

77-2109.  Tax; persons interested in the estate or transfer, defined.For purposes of sections 77-2108 to 77-2112, persons interested in the estate or transfer shall, with respect to both state and federal taxes, include all persons who may be entitled to receive or who have received any property or interest which is so required to be included in the gross estate of a decedent or total amount of the generation-skipping transfer or any benefit whatsoever with respect to any such property or interest, whether under a will or intestacy or by reason of any transfer, trust, estate, interest, right, power, relinquishment of power, or otherwise, taxable under either state or federal estate or generation-skipping transfer tax laws.Source   Laws 1949, c. 222, § 2, p. 625;   Laws 1992, LB 1004, § 14.
NE Code § 77-2110 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2110 - Tax; fiduciary; property not in gross estate or transfer; recover.

77-2110.  Tax; fiduciary; property not in gross estate or transfer; recover.In all cases in which any property required to be included in the gross estate or total amount of the generation-skipping transfer referred to in section 77-2108 does not come into possession of the personal representative, executor, or administrator as such, he or she shall, in the case of a trust involving temporary interests described in such section, be entitled to recover from the fiduciary in possession of the corpus of such trust, and in all other cases from the persons interested in the estate or transfer, the proportionate amount of such tax payable by such fiduciary or persons with which they are chargeable under such section.Source   Laws 1949, c. 222, § 3, p. 625;   Laws 1992, LB 1004, § 15.
NE Code § 77-2111 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2111 - Tax; fiduciary; contributions; recovery.

77-2111.  Tax; fiduciary; contributions; recovery.Any personal representative, executor, administrator, trustee, or other person acting in a fiduciary capacity who has paid or may be required to pay any transfer tax and any person who has paid more than the proportionate amount of the tax apportionable to him or her under sections 77-2108 to 77-2112 on any property passing to him or her or in his or her possession shall be entitled to a just and equitable contribution from those who have not paid the full amount of the tax apportionable to them respectively.Source   Laws 1949, c. 222, § 4, p. 626;   Laws 1992, LB 1004, § 16.
NE Code § 77-2112 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2112 - Tax; county court; jurisdiction; determination; district court; jurisdiction.

77-2112.  Tax; county court; jurisdiction; determination; district court; jurisdiction.The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108. The district court of the county of which the decedent was a resident at the time of his death, or if a nonresident of the state, of the county in which all or any part of his property was situated, shall have jurisdiction of an action in equity for an accounting and contribution after the apportionment and proration have been determined by the county court.Source  Laws 1949, c. 222, § 5, p. 626. Annotations  County court apportionment orders entered pursuant to this section and section 77-2108 are final, appealable orders. In re Estate of Hanika, 229 Neb. 655, 428 N.W.2d 502 (1988). County court apportionment orders entered pursuant to this section are final, appealable orders. In re Estate of Detlefs, 227 Neb. 531, 418 N.W.2d 571 (1988).
NE Code § 77-2113 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2113 - Tax; filings required.

77-2113.  Tax; filings required.(1) The personal representative of every estate subject to the tax imposed by sections 77-2101 to 77-2116 shall file with the Tax Commissioner within twelve months from the date of death of the decedent:(a) An estate tax return on forms prescribed by the Tax Commissioner for taxes due under such sections;(b) A true copy of any federal estate tax return, pages 1, 2, and 3;(c) A true copy of the federal determination of estate tax whether issued by the Internal Revenue Service or a federal court, if any. If such determination has not been received from the Internal Revenue Service or the federal court at the time of filing the return required in subdivision (a) of this subsection, a statement that the determination is unavailable shall be attached to the return and a true copy of the federal determination shall be filed with the Tax Commissioner within ten days of receipt of such determination by the personal representative; and(d) A true copy of the inheritance tax return or worksheet as filed with the county court in each county where the decedent had property.(2) For the generation-skipping transfer tax, a return in the form required by the Tax Commissioner shall be filed with the Tax Commissioner within twelve months of the date of the transfer by the transferee. The return shall include a true copy of the federal generation-skipping transfer tax return and the federal determination of the federal generation-skipping transfer tax due whether issued by the Internal Revenue Service or a federal court, if any.Source   Laws 1984, LB 962, § 1;   Laws 1992, LB 1004, § 17;  Laws 2002, LB 905, § 10.