2006 Nebraska Revised Statutes - § 77-2014 — Inheritance tax; payment by personal representative or trustee; where paid; receipt for tax; proper county, defined; tax apportioned among counties.

Section 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 hands for any tax on any property, shall be paid by him within thirty days thereafter to the treasurer of the proper county, and the treasurer shall give, and every executor, administrator, or trustee shall take a receipt from him of said 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 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 located in each county bears to the gross value of all property reportable for Nebraska inheritance tax purposes.

(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

Annotations:

Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).

~Reissue Revised Statutes of Nebraska