Go to Previous Versions of this Statute
  1. 2025 Nebraska Rev. Stat. (here)
  2. 2024 Nebraska Rev. Stat.
  3. 2023 Nebraska Rev. Stat.
  4. View All Versions

2025 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 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

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.

Annotations

  • The language in a trust clearly showed that the settlor wished to shift the burden of inheritance tax from the beneficiaries where the trust instructed the trustee to "pay from this trust all inheritance and estate taxes," whether on trust property or not, and the next subpart of the trust directed trustee to pay expenses and debts. In re Hessler Living Trust, 316 Neb. 600, 5 N.W.3d 723 (2024).

Previous Next
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.