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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
Universal Citation: NE Code § 77-2038 (2017)
77-2038. Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.
Source
- Laws 1976, LB 585, ยง 26.
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