There is a newer version of the Nebraska Revised Statutes
2006 Nebraska Revised Statutes - § 77-2025 — Inheritance tax; estate not subject to tax; determination.
Section 77-2025Inheritance 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
~Reissue Revised Statutes of Nebraska
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