When any amount of inheritance tax shall have been paid erroneously to the county treasurer, he shall, upon a finding by the court and an order rendered to him of the erroneous payment, refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error the amount of such tax so paid. All applications for the repayment of the tax shall be made to the county court within two years of the date of payment. The county court shall hear all evidence relevant to its finding whether or not any amount of inheritance tax has been erroneously paid and if any refund of such payment is due. The court shall notify the county treasurer of its final determination.
Neb. Rev. Stat. § 77-2018
Inheritance tax; erroneous payment refunded; limitation; procedure
Applied in 5 court decisions — leading case MacH v. County of Douglas (2000)
Most recently applied in In re Hessler Living Trust (February 2023)
Laws 1901, c. 54, § 10, p. 418; Laws 1905, c. 117, § 1, p. 525; R.S.1913, § 6631; C.S.1922, § 6162; C.S.1929, § 77-2210; R.S.1943, § 77-2018; Laws 1976, LB 585, § 14.
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Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.