The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.
Neb. Rev. Stat. § 77-2030
Inheritance tax; annual statements
Applied in 1 court decision — leading case Hynes v. Hogan (1997)
Most recently applied in Hynes v. Hogan (January 1997)
Laws 1901, c. 54, § 16, p. 421; R.S.1913, § 6637; C.S.1922, § 6168; C.S.1929, § 77-2216; R.S.1943, § 77-2030; Laws 1976, LB 585, § 22.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.