(1) The inheritance tax, if any, imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determining such tax. (2) Proceedings for determination of the tax may be initiated either (a) by order of the county court before which any proceeding is pending, (b) by application of the personal representative, (c) by application of the county attorney, or (d) by application of any person having a legal interest in the property involved in the determination of the tax.
Neb. Rev. Stat. § 77-2018.01
Inheritance tax; proceedings for determination
Applied in 3 court decisions — leading case In Re Estate of West (1987)
Most recently applied in In re Hessler Living Trust (February 2023)
Laws 1949, c. 242, § 1, p. 657; Laws 1953, c. 282, § 7, p. 917; Laws 1965, c. 498, § 1, p. 1587; Laws 1975, LB 481, § 32.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.