2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2015 - Inheritance tax; distribution of proceeds from estate; reports required; contents; department; duties.

77-2015.
Inheritance tax; distribution of proceeds from estate; reports required; contents; department; duties.
(1) Each petitioner in a proceeding to determine inheritance tax shall, upon the entry of an order determining inheritance tax, if any, submit a report regarding inheritance taxes to the county treasurer of the county in which the inheritance tax determination was conducted. The report shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:
(a) The amount of inheritance tax revenue generated under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;
(b) The amount of inheritance tax revenue generated under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;
(c) The amount of inheritance tax revenue generated under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and
(d) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.
(2) The county treasurer of each county shall compile and submit a report regarding inheritance taxes generated from January 1, 2023, through June 30, 2023, to the Department of Revenue on or before August 1, 2023. Beginning July 1, 2023, the county treasurer of each county shall compile and submit a report regarding annual inheritance taxes generated from July 1 of each year through June 30 of the next year, to the Department of Revenue on or before August 1, 2024, and on or before August 1 of each year thereafter. The reports shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:
(a) The amount of inheritance tax revenue generated under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;
(b) The amount of inheritance tax revenue generated under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;
(c) The amount of inheritance tax revenue generated under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and
(d) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.
(3) On or before September 1, 2023, and on or before September 1 of each year thereafter, the Department of Revenue shall compile and aggregate such treasurer reports received from each county and make each county report and a statewide aggregate of such county reports available to the public on the Department of Revenue's website.
Source
Laws 2022, LB310, § 5;
Laws 2023, LB727, § 57.
Operative Date: June 7, 2023