reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2007.02 - Uniform Reciprocal Transfer Tax Act; construction; citation.

77-2007.02.
Uniform Reciprocal Transfer Tax Act; construction; citation.
Sections 77-2007.01 and 77-2007.02 shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them. Sections 77-2007.01 and 77-2007.02 shall be known as the Uniform Reciprocal Transfer Tax Act.
Source
Laws 1951, c. 254, § 2, p. 876.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2007.03 - Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.

77-2007.03.
Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
Property transferred to either (1) the United States, or any of its departments, instrumentalities, or agencies, or (2) this state, or any governmental subdivision, department, agency, or instrumentality thereof, any municipal corporation or body politic created by or under the laws of Nebraska, or any agency, institution, foundation, or fund administered or operated by any of the same shall be exempt from any inheritance tax imposed by sections 77-2001 to 77-2006, and any amendments thereto.
Source
Laws 1949, c. 241, § 2, p. 655.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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).
2023 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
Where a will directs that inheritance taxes be paid out of the residuary estate, but there is no residuary estate or the residuary estate is insufficient to pay the inheritance taxes, the direction in the will fails, and the default statutory rule placing the burden of inheritance taxes on the individual beneficiaries receiving the property applies. In re Estate of Larson, 311 Neb. 352, 972 N.W.2d 891 (2022).
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).
2023 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.
2023 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).
2023 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).
2023 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.
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.