Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon.
Neb. Rev. Stat. § 77-2011
Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax
Applied in 2 court decisions — leading case In re Estate of Shell (2015)
Most recently applied in In re Estate of Larson (April 2022)
Laws 1901, c. 54, § 4, p. 416; R.S.1913, § 6625; C.S.1922, § 6156; C.S.1929, § 77-2204; R.S.1943, § 77-2011.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.