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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2101 Terms, defined.
Universal Citation: NE Code § 77-2101 (2017)
77-2101. Terms, defined.
For purposes of sections 77-2101 to 77-2116:
(1) Estate tax means the tax due to the state under section 77-2101.01;
(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02;
(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;
(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and
(5) Transfer tax means the estate tax and generation-skipping transfer tax.
Source
- Laws 1992, LB 1004, § 5;
- Laws 1995, LB 574, § 67;
- Laws 2002, LB 905, § 1.
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