2006 Nebraska Revised Statutes - § 77-2018.01 — Inheritance tax; proceedings for determination.

Section 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

Cross References:

Fee of county court when no personal representativeappointed,see section 33-126.03.

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).

~Reissue Revised Statutes of Nebraska