2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2001 - Inheritance tax; property taxable; transfer by will or inheritance; exception.
All property, including proceeds of life insurance receivable by the executor or administrator to the extent of the amount receivable by the executor or administrator as insurance under policies upon the life of the decedent, which shall pass by will or by the intestate laws of this state from any person who, at the time of death was a resident of this state, or, if the decedent was not a resident, any part of the property within this state, except property exempted by the provisions of Chapter 77, article 20, shall be subject to tax at the rates prescribed by sections 77-2004 to 77-2006.
- Laws 1901, c. 54, § 1, p. 414;
Laws 1905, c. 117, § 1, p. 523;
Laws 1907, c. 103, § 1, p. 356;
R.S.1913, § 6622;
C.S.1922, § 6153;
Laws 1923, c. 187, § 1, p. 430;
C.S.1929, § 77-2201;
Laws 1931, c. 132, § 1, p. 371;
C.S.Supp.,1941, § 77-2201;
R.S.1943, § 77-2001;
Laws 1945, c. 198, § 3, p. 604;
Laws 1951, c. 267, § 1, p. 898;
Laws 1982, LB 480, § 1.
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