reglab/statecodes huggingface dataset:
2023 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).
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2114 - Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.

77-2114.
Tax filing; Tax Commissioner; powers and duties; failure to file; penalty.
(1) Within thirty days after a transfer tax return or the federal determination is filed pursuant to section 77-2113, whichever is later, the Tax Commissioner shall examine it to determine the correct amount of tax.
(a) If the Tax Commissioner finds that the amount of tax on the return is less than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount of the deficiency proposed to be assessed. The pertinent provisions of section 77-2709 shall be applicable in the assessment of such proposed deficiencies.
(b) If the Tax Commissioner finds that the tax paid is more than the correct amount, he or she shall notify the person required to file a transfer tax return of the amount and refund the difference to the person who paid the tax.
(c) If the Tax Commissioner finds that the correct amount of tax has been paid or that no tax is due, he or she shall certify the same to the person required to file a transfer tax return.
(2) If a person required to file a transfer tax return fails to file the tax return as required under section 77-2113, the Tax Commissioner or his or her legal representative may apply to the judge of the county court which has jurisdiction over the decedent's or transferor's property for an order directing such person to file the required return. If the person fails to file or refuses to obey such order, he or she shall be guilty of contempt of court.
Source
Laws 1984, LB 962, § 2;
Laws 1992, LB 1004, § 18.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2115 - Tax; records confidential; exception; penalty.

77-2115.
Tax; records confidential; exception; penalty.
(1) If the Tax Commissioner or any official or employee of the Tax Commissioner, the State Treasurer, or the Department of Administrative Services makes known in any manner the value of any estate or any particular set forth or disclosed in any report, state tax return, federal tax return, or other tax information required to be filed with the Tax Commissioner under the provisions of Nebraska's transfer tax laws, except so far as may be necessary for the enforcement and collection of the transfer tax provided for by the laws of this state, such person shall be guilty of a Class I misdemeanor.
(2) Federal tax returns, copies of such returns, and return information as defined under section 6103(d) of the Internal Revenue Code and state transfer tax returns and inheritance tax returns which are required to be filed with the Tax Commissioner for the enforcement of the inheritance and transfer tax laws of this state shall be deemed to be confidential by the Tax Commissioner.
(3) Nothing in this section shall be construed to prohibit:
(a) The delivery or inspection of such returns or tax information by:
(i) The personal representative or legal representative of the decedent's estate or representative of the transferor;
(ii) The county attorney of the county in which the decedent's or transferor's property is located;
(iii) The judge of the county court in which the decedent's or transferor's property is located; or
(iv) The Attorney General's office or other legal representative of the Tax Commissioner when such returns or tax information are relevant to any action or proceeding instituted by or against the transferor or the personal or legal representative of the decedent's estate or transferor;
(b) The furnishing of such information to the United States Government or to other states allowing similar privileges to the Tax Commissioner; or
(c) The publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof.
Source
Laws 1984, LB 962, § 3;
Laws 1992, LB 1004, § 19;
Laws 1995, LB 574, § 72;
Laws 2005, LB 216, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2116 - Changes by Laws 2002, LB 905; applicability.

77-2116.
Changes by Laws 2002, LB 905; applicability.
The changes made by Laws 2002, LB 905, apply to decedents dying and to generation-skipping transfers made on and after January 1, 2003.
Source
Laws 2002, LB 905, § 11.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2201 - Warrants; payment; order of presentation.

77-2201.
Warrants; payment; order of presentation.
All warrants upon the State Treasurer or the treasurer of any county, city, school district, learning community, or other municipal corporation shall be paid in the order of their presentation therefor.
Source
Laws 1871, § 1, p. 113;
Laws 1895, c. 67, § 1, p. 240;
R.S.1913, § 6642;
C.S.1922, § 6173;
C.S.1929, § 77-2401;
R.S.1943, § 77-2201;
Laws 2006, LB 1024, § 12.
Annotations
Bodies other than those within the strict and proper sense of the term municipal corporations are at times referred to as such for certain purposes; a sanitary and improvement district is a municipal corporation for purposes of this section. In re Application of S.I.D. No. 65, 219 Neb. 647, 365 N.W.2d 456 (1985).
Warrants issued in excess of authorized percentage of levy are not payable by county treasurer. State ex rel. Cody and West v. Colfax County, 10 Neb. 29, 4 N.W. 377 (1880).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2202 - Warrants; registration; form of record.

77-2202.
Warrants; registration; form of record.
The State Treasurer and the treasurer of every county, city, school district, learning community, or other municipal corporation shall keep a warrant register, which register shall show in columns arranged for that purpose the number, the date, and the amount of each warrant presented and registered, the particular fund upon which the same is drawn, the date of presentation, the name and address of the person in whose name the warrant is registered, the date of payment, the amount of interest, and the total amount paid thereon, with the date when notice to the person in whose name such warrant is registered is mailed.
Source
Laws 1871, § 2, p. 114;
Laws 1895, c. 67, § 2, p. 240;
R.S.1913, § 6643;
C.S.1922, § 6174;
C.S.1929, § 77-2402;
R.S.1943, § 77-2202;
Laws 2006, LB 1024, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2203 - Warrants; registration; manner of making.

77-2203.
Warrants; registration; manner of making.
Whenever a warrant is presented for payment to any such treasurer and there is not sufficient money on hand to the credit of the proper fund to pay the same, it shall be the duty of every such treasurer to enter such warrant in his warrant register for payment in the order of its presentation, and upon every warrant so presented and registered, he shall endorse registered for payment, with the date of registration, and shall sign such endorsement.
Source
Laws 1871, § 3, p. 114;
Laws 1891, c. 56, § 1, p. 394;
Laws 1907, c. 158, § 1, p. 492;
R.S.1913, § 6644;
C.S.1922, § 6175;
C.S.1929, § 77-2403;
R.S.1943, § 77-2203.
Annotations
A public treasurer is authorized to register warrants only when no other reason exists for their nonpayment except that there are not sufficient funds on hand for payment thereof. Pollock v. Consolidated School District, 138 Neb. 315, 293 N.W. 108 (1940).
It is the duty of treasurer to register warrants in order presented. State ex rel. Stull Bros. v. Bartley, 41 Neb. 277, 59 N.W. 907 (1894).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2204 - Warrants; investment of educational trust funds; when authorized.

77-2204.
Warrants; investment of educational trust funds; when authorized.
Whenever the State Treasurer is authorized by the Board of Educational Lands and Funds to invest the educational trust funds of the state in state warrants, he shall pay the owner or holder of any state warrant legally drawn, upon its presentation, and surrender the amount thereof from the money under his control belonging to such trust funds, unless there be sufficient money on hand belonging to the fund upon which such warrant is drawn out of which to pay the same. When any such warrant or warrants are taken up by the State Treasurer as aforesaid, he shall register the same and they shall be taken and considered in all respects as warrants purchased by the treasurer with and for the use and benefit of the trust fund, and the same shall draw interest at the rate now provided by law for registered state warrants until such time as there shall be sufficient money in the treasury to the credit of the fund against which the warrant or warrants are drawn to pay the same.
Source
Laws 1907, c. 158, § 1, p. 492;
R.S.1913, § 6644;
C.S.1922, § 6175;
C.S.1929, § 77-2403;
R.S.1943, § 77-2204.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2205 - Warrants; payment; time limitation; file claim with State Claims Board.

77-2205.
Warrants; payment; time limitation; file claim with State Claims Board.
The State Treasurer shall not pay any warrant which is presented to him or her for payment more than two years after the date of its issuance if issued prior to October 1, 1992, or one year after the date of its issuance if issued on or after October 1, 1992, and any such warrant shall cease to be an obligation of the State of Nebraska and shall be charged off upon the books of the State Treasurer. Except as otherwise provided by law, the amount stated on such warrant shall be credited to the General Fund. Such warrant may, however, thereafter be presented to the State Claims Board which may approve a claim pursuant to the State Miscellaneous Claims Act for the amount of the warrant.
Source
Laws 1907, c. 158, § 1, p. 492;
R.S.1913, § 6644;
C.S.1922, § 6175;
C.S.1929, § 77-2403;
R.S.1943, § 77-2205;
Laws 1945, c. 195, § 1, p. 598;
Laws 1988, LB 864, § 12;
Laws 1992, LB 982, § 1;
Laws 2021, LB509, § 10.
Cross References
State Miscellaneous Claims Act, see section 81-8,294.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2206 - Warrants; registration; order of payment; notice to holder; exception.

77-2206.
Warrants; registration; order of payment; notice to holder; exception.
It shall be the duty of every treasurer to pay each registered warrant in the order of its registration to its proper fund when there is sufficient money in the treasury to the credit of the proper fund against which the registered warrant is drawn. In such a case, the treasurer shall give notice by mail to the holder at his or her address if known to such treasurer, or if unknown, the treasurer shall give notice to the holders of registered warrants to be paid by causing one publication to be made in a legal newspaper published in the county or, if none is published in the county, in a legal newspaper of general circulation in the county where the treasurer's office is located, that certain registered warrants against a certain fund, designated from a beginning number to a concluding number inclusive, will be paid at the office of such treasurer. After the date for payment named in the call, interest upon such warrant shall cease. The State Treasurer may pay any warrant of a less amount than twenty-five dollars when presented for payment regardless of the order of presentation for payment or registration.
Source
Laws 1871, § 4, p. 114;
R.S.1913, § 6645;
C.S.1922, § 6176;
Laws 1927, c. 177, § 1, p. 517;
C.S.1929, § 77-2404;
R.S.1943, § 77-2206;
Laws 1986, LB 960, § 39;
Laws 2015, LB123, § 1.
Annotations
It is the duty of treasurer of school district to give notice to holder of warrant when sufficient money is in treasury to pay same. Havelock Nat. Bank v. Northport Irrigation Dist., 139 Neb. 747, 298 N.W. 695 (1941).
Refusal of holder of General Fund warrant to accept payment of money known to belong to permanent school fund was proper. State ex rel. Stull Bros. v. Bartley, 41 Neb. 277, 59 N.W. 907 (1894).
Warrants must be paid in order of entry upon record. State ex rel. Cody v. Colfax County, 10 Neb. 29, 4 N.W. 377 (1880).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2208 - Payments to county; county treasurer; receipt.

77-2208.
Payments to county; county treasurer; receipt.
Except in counties with populations of four hundred thousand or more, every county treasurer may make duplicate receipts for all sums paid into his or her office, which receipts shall show the source from which such funds are derived and shall, by distinct lines and columns, show the amount received to the credit of each separate fund and whether such sums were paid in cash or warrants, county or road orders, or supervisors' receipts. In counties with populations of four hundred thousand or more, the county treasurer shall make out such receipts in triplicate. The treasurer shall deliver one of the receipts to the person making such payment and shall retain the second copy in his or her office. A list of such payments may be submitted to the county clerk within thirty days after the closing of the previous month in lieu of a receipt, except that in counties with populations of four hundred thousand or more, the third copy shall be filed with the county clerk within six days after making the receipt.
Source
Laws 1871, § 6, p. 115;
R.S.1913, § 6647;
C.S.1922, § 6178;
C.S.1929, § 77-2406;
R.S.1943, § 77-2208;
Laws 1993, LB 346, § 20.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2209 - Payments to municipality; municipal treasurer; receipt.

77-2209.
Payments to municipality; municipal treasurer; receipt.
The treasurer of every city or village shall make duplicate receipts for all sums which shall be paid into his office, which receipts shall show the source from which such funds are derived, and shall, by distinct lines and columns, show the amount received to the credit of each separate fund, and whether the same was paid in cash, in warrants, or otherwise; one of which duplicates the treasurer shall deliver to the person making such payment, and the other he shall retain in his office.
Source
Laws 1871, § 7, p. 115;
R.S.1913, § 6648;
C.S.1922, § 6179;
C.S.1929, § 77-2407;
R.S.1943, § 77-2209.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2210 - Treasurer's books; how kept.

77-2210.
Treasurer's books; how kept.
Every such treasurer shall daily, as money is received, foot the several columns of his cash book and of his register, and carry the amounts forward, and at the close of each year, in case the amount of money received by such treasurer is insufficient to pay the warrants registered, he shall close the account for that year in such register and shall carry forward the excess.
Source
Laws 1871, § 8, p. 115;
R.S.1913, § 6649;
C.S.1922, § 6180;
C.S.1929, § 77-2408;
R.S.1943, § 77-2210.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2211 - Treasurer's books; penalty for neglect to keep.

77-2211.
Treasurer's books; penalty for neglect to keep.
Any such treasurer who shall fail regularly to enter upon his cash book the amounts so received and receipted for, or who shall fail to keep his cash book footed from day to day as required by section 77-2210, for the space of three days, shall forfeit for each offense the sum of one hundred dollars, to be recovered in a civil action on his official bond by any person holding a warrant drawn on such treasurer, one-half to the person bringing such action, and one-half to the school fund of the county in which such action is brought.
Source
Laws 1871, § 9, p. 115;
R.S.1913, § 6650;
C.S.1922, § 6181;
C.S.1929, § 77-2409;
R.S.1943, § 77-2211.
Annotations
Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2212 - Treasurer's books; inspection.

77-2212.
Treasurer's books; inspection.
The cash book, register and retained receipts of every such treasurer shall at all times be open to the inspection of any person in whose name any warrants are registered and unpaid.
Source
Laws 1871, § 10, p. 115;
R.S.1913, § 6651;
C.S.1922, § 6182;
C.S.1929, § 77-2410;
R.S.1943, § 77-2212.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2213 - Treasurer; failure to notify holders of registered warrants; penalty.

77-2213.
Treasurer; failure to notify holders of registered warrants; penalty.
Any treasurer who shall, for a period of five days after money in amount sufficient to pay any registered warrant in its order has been received, fail to mail notice thereof to the person registering such warrant, shall forfeit to such person ten percent on the amount of such warrant, and ten percent additional for every thirty days thereafter during which such failure shall continue.
Source
Laws 1871, § 11, p. 116;
R.S.1913, § 6652;
C.S.1922, § 6183;
C.S.1929, § 77-2411;
R.S.1943, § 77-2213.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2214 - Treasurer; failure to register or pay warrants in order; penalty.

77-2214.
Treasurer; failure to register or pay warrants in order; penalty.
Any treasurer who shall fail to register any warrant in the order of its presentation therefor, or shall fail to pay the same in the order of its registration as required under section 77-2206, shall be liable on his or her official bond to each and every person, the payment of whose warrant or warrants is thereby postponed, in the sum of five hundred dollars to be recovered in a civil action, one-half of which shall go to the person bringing such action, and one-half to the school fund of the county in which such action is brought.
Source
Laws 1871, § 12, p. 116;
R.S.1913, § 6653;
C.S.1922, § 6184;
C.S.1929, § 77-2412;
R.S.1943, § 77-2214;
Laws 2015, LB123, § 2.
Annotations
A county treasurer is not liable for refusal to register within ten days of issue. Means v. Webster, 23 Neb. 432, 36 N.W. 809 (1888).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2215 - Lost warrants; replacement issued; conditions; stop-payment order.

77-2215.
Lost warrants; replacement issued; conditions; stop-payment order.
(1) Whenever it shall be made to appear to the satisfaction of any officer, except the Director of Administrative Services, authorized by law to issue warrants, that any warrant issued by him or her has been lost or destroyed, such officer shall have authority to issue a replacement thereof. No replacement warrant shall be issued until the party applying for the same shall make an affidavit that such party was the owner of the original warrant and shall also file with such officer an indemnity bond with good and sufficient security, conditioned to refund any money received by the party or his or her assigns on such replacement in case of presentation and payment of the original by the treasurer upon whom the same is drawn, whether upon a genuine endorsement thereon or otherwise. The payee of any lost or destroyed warrant shall not be required to file an indemnity bond when the affidavit shows that such payee has not received such lost or destroyed warrant and cannot reasonably expect to receive it.
(2) Whenever it shall have come to the attention of the Director of Administrative Services that an outstanding warrant has not been presented for payment, the Director of Administrative Services shall immediately issue a stop-payment order and notify the State Treasurer of the issuance of such order. After the expiration of seven working days from the issuance of such order, if in the meantime such outstanding warrant has not been presented for payment, the Director of Administrative Services shall have authority to issue a replacement thereof. In an emergency, the Director of Administrative Services may immediately issue such replacement warrant.
Source
Laws 1875, § 1, p. 176;
R.S.1913, § 6654;
C.S.1922, § 6185;
C.S.1929, § 77-2413;
R.S.1943, § 77-2215;
Laws 1951, c. 208, § 1, p. 769;
Laws 1957, c. 338, § 1, p. 1175;
Laws 1977, LB 137, § 1;
Laws 1986, LB 930, § 1;
Laws 2014, LB974, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2302 - Federal Deposit Insurance Corporation references; how construed.

77-2302.
Federal Deposit Insurance Corporation references; how construed.
For purposes of any law requiring a bank, capital stock financial institution as defined under section 77-2366, or qualifying mutual financial institution as defined under section 77-2365.01 to secure the deposit of public money or public funds in excess of the amount insured by the Federal Deposit Insurance Corporation, references to amounts insured by the Federal Deposit Insurance Corporation shall include amounts guaranteed by the Federal Deposit Insurance Corporation.
Source
Laws 2009, LB259, § 26.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2303 - State funds; depositories; bond required; approval; conditions.

77-2303.
State funds; depositories; bond required; approval; conditions.
For the security of funds deposited under the provisions of sections 77-2301 to 77-2309, the State Treasurer shall require all such depositories to give bond for the safekeeping of payments of such deposits. The officers of the bank seeking to qualify as a depository shall be ineligible to sign the bond provided for under this section. The bond shall run to the people of the State of Nebraska, and shall be approved by the Governor, Secretary of State and Attorney General. No bond shall be valid unless approved by all three of the above-named officers. The bond shall be conditioned that the depository shall at the end of each and every month render to the State Treasurer a statement in duplicate showing the daily balance and the amount of money of the state held by it during the month, and for the payment of the deposit when demanded by the treasurer on his check at any time, and generally to do and perform whatever may be required by the provisions of this article and a faithful discharge of the trust reposed in such depository.
Source
Laws 1891, c. 50, § 3, p. 348;
Laws 1897, c. 23, § 2, p. 188;
Laws 1899, c. 74, § 1, p. 321;
Laws 1905, c. 151, § 1, p. 595;
Laws 1907, c. 142, § 1, p. 450;
Laws 1909, c. 139, § 1, p. 493;
R.S.1913, § 6657;
C.S.1922, § 6188;
Laws 1927, c. 34, § 1, p. 153;
C.S.1929, § 77-2503;
Laws 1931, c. 135, § 1, p. 376;
Laws 1933, c. 147, § 1, p. 564;
Laws 1935, c. 152, § 2, p. 560;
C.S.Supp.,1941, § 77-2503;
R.S.1943, § 77-2303.
Annotations
Bond is a continuing liability. Certification of check of outgoing treasurer is not a redeposit. Hall County v. Thomssen, 63 Neb. 787, 89 N.W. 393 (1902).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-2304 - State funds; depositories; form of bond.

77-2304.
State funds; depositories; form of bond.
Such bond shall be in substance as follows:
Know all Men by these Presents, That we .......... as principals, and .......... as sureties, are held and firmly bound unto the State of Nebraska, in the just and full sum of .......... Dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors and our administrators, jointly and severally, by these presents. Dated the .......... day of .................... A.D. .............. .
Whereas, the said bank, in consideration of the deposit of certain of the money of the State of Nebraska for safekeeping with and in the .......... bank of .......... the amount whereof shall be subject to withdrawal or diminution by the State Treasurer as the requirements of the state shall demand, and which amount may be increased or decreased as the treasurer may determine;
Now, Therefor, if said ..................... bank of ........................... shall at the end of every month render to the State Treasurer a statement in duplicate showing the daily balance of the state money held by it during the month next preceding, and how the same has been credited, and shall well and truly keep all said sums of money so deposited or to be deposited as aforesaid subject to the check and order of the State Treasurer as aforesaid, and shall pay over the same, and each and every part thereof, upon the written demand of the State Treasurer, and to his successor in office as shall be by him demanded, and shall in all respect save and keep the people of the State of Nebraska, and the State Treasurer harmless and indemnified for and by reason of the making of such deposit or deposits, then this obligation shall be void and of no effect, otherwise to be and remain in full force and virtue.
Source
Laws 1891, c. 50, § 3, p. 348;
Laws 1897, c. 23, § 2, p. 188;
Laws 1899, c. 74, § 1, p. 321;
Laws 1905, c. 151, § 1, p. 595;
Laws 1907, c. 142, § 1, p. 450;
Laws 1909, c. 139, § 1, p. 493;
R.S.1913, § 6657;
C.S.1922, § 6188;
Laws 1927, c. 34, § 1, p. 153;
C.S.1929, § 77-2503;
Laws 1931, c. 135, § 1, p. 376;
Laws 1933, c. 147, § 1, p. 564;
Laws 1935, c. 152, § 2, p. 560;
C.S.Supp.,1941, § 77-2503;
R.S.1943, § 77-2304.