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 of the final decree in said estate or proceeding.
Neb. Rev. Stat. § 77-2025
Inheritance tax; estate not subject to tax; determination
Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2025; Laws 1949, c. 242, § 3, p. 657.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.