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2020 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-3304 Board; determination of domicile.
Universal Citation: NE Code § 77-3304 (2020)
77-3304. Board; determination of domicile.
The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Source
- Laws 1976, LB 584, ยง 4.
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