2022 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-2015 - Inheritance tax; distribution of proceeds from estate; reports required; contents.
77-2015. Inheritance tax; distribution of proceeds from estate; reports required; contents.
Each personal representative of an estate shall, upon the distribution of any proceeds from an estate, submit a report regarding inheritance taxes to the county treasurer of the county in which the estate was administered. On or before July 1, 2023, and on or before July 1 of each year thereafter, the county treasurer of each county shall compile and submit a report regarding inheritance taxes to the Department of Revenue. The reports shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:
(1) The amount of inheritance tax revenue generated under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004;
(2) The amount of inheritance tax revenue generated under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005;
(3) The amount of inheritance tax revenue generated under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006; and
(4) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006.
Source
- Laws 2022, LB310, ยง 5.
- Effective Date: July 21, 2022
