Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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Repealed. Laws 1980, LB 882, § 9.
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Repealed. Laws 1986, LB 817, § 15.
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Repealed. Laws 1979, LB 65, § 33.
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Repealed. Laws 1979, LB 65, § 33.
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Repealed. Laws 1980, LB 882, § 9.
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Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 882, § 9.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 65, § 33.
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Repealed. Laws 1979, LB 65, § 33.
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Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
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Neb. Rev. Stat. § 77-2020 Inheritance tax; appraisement; duty of appraiser; objections; hearing on report.
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It shall be the duty of an appraiser appointed under section 77-2019 forthwith to give such notice by mail or personally to all interested persons as the court may by order direct, of the time and place he will appraise such property. At such time and place he shall appraise the …
Neb. Rev. Stat. § 77-2021 Inheritance tax; appraisement; county judge as appraiser.
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Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Neb. Rev. Stat. § 77-2022 Inheritance tax; appraisement; determination and assessment of tax.
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When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.
Neb. Rev. Stat. § 77-2023 Inheritance tax; appeal; procedure.
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An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals. An appeal may be taken by any party and may also be taken by any person against whom the fina…
Neb. Rev. Stat. § 77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent.
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The appraisers shall be paid a reasonable fee to be fixed by the county judge, together with mileage at the rate provided in section 81-1176 for state employees. Witnesses shall be allowed the sum of ten dollars per day for every day's attendance at an appraisal hearing, together…
Neb. Rev. Stat. § 77-2025 Inheritance tax; estate not subject to tax; determination.
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If it shall be made to appear to the county judge in either probate proceedings or an independent proceeding for the determination of such tax that an estate is not subject to such inheritance tax, the county judge may so determine, and such finding and order shall be made a part…
Neb. Rev. Stat. § 77-2026 Inheritance tax; appraiser; extra fee or reward; penalty.
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Any appraiser appointed under the authority and by virtue of section 77-2019 who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any person or corporation liable to pay such tax or any portion thereof, …
Neb. Rev. Stat. § 77-2027 Inheritance tax; what court has jurisdiction; transfer of proceedings.
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The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all …
Neb. Rev. Stat. § 77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution.
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If it shall appear to the county court that any tax accruing under sections 77-2001 to 77-2037 has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue …
Neb. Rev. Stat. § 77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect.
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Whenever the treasurer of any county shall have reason to believe that any tax under sections 77-2001 to 77-2037 is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to…
Neb. Rev. Stat. § 77-203 Property taxes; when due; first lien.
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All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property shall be a first lien on t…
Neb. Rev. Stat. § 77-2030 Inheritance tax; annual statements.
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The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.
Repealed. Laws 1953, c. 283, § 1.
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Neb. Rev. Stat. § 77-2032 Inheritance tax; how credited.
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All inheritance tax money received or collected by each county shall be credited by resolution of the county board in whole or in part either to the county general fund or to any other fund of the county selected by the county board.
Repealed. Laws 1982, LB 480, § 9.
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Repealed. Laws 1982, LB 480, § 9.
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Repealed. Laws 1982, LB 480, § 9.
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Repealed. Laws 1982, LB 480, § 9.
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Neb. Rev. Stat. § 77-2037 Inheritance tax; lien; expiration.
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Regardless of any defect in the proceedings in which such inheritance tax was determined, or the jurisdiction of the court to make such determination, the lien of the inheritance tax shall cease upon the first to occur of: (1) Ten years from the date of death of a decedent and no…
Neb. Rev. Stat. § 77-2038 Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument.
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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 m…
Neb. Rev. Stat. § 77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause.
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(1) Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien. (2) The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or…
Neb. Rev. Stat. § 77-204 Real estate taxes; when delinquent.
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One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent A…
Neb. Rev. Stat. § 77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.
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Sections 77-2002 to 77-2004 and 77-2102 shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections 77-2001, 77-2032, and 77-2106 shall become operative on July 17, 1982. The changes made in sections 77…
Repealed. Laws 1997, LB 269, § 80.
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Repealed. Laws 1997, LB 269, § 80.
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Neb. Rev. Stat. § 77-207 Delinquent taxes; interest.
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All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the sam…
Neb. Rev. Stat. § 77-208 General taxes; lien on real estate; priority.
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The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.
Neb. Rev. Stat. § 77-209 Special assessments; lien on real estate; priority.
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All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203.
Repealed. Laws 2000, LB 968, § 91.
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Neb. Rev. Stat. § 77-2101 Terms, defined.
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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 dete…