Notwithstanding sections 77-2001 to 77-2039 , the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, based upon the probabilities at the time of the decedent's death rather than taxing the property at the rates specified in such sections.
Neb. Rev. Stat. § 77-2018.05
Inheritance tax; court may make final determination of; how determined
Applied in 1 court decision — leading case Baer v. Douglas County (2007)
Most recently applied in Baer v. Douglas County (July 2007)
Laws 1976, LB 585, § 9; Laws 1987, LB 125, § 2.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.