The exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02.
Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax.
Neb. Rev. Stat. § 77-2008.04 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2008.04