Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.
Neb. Rev. Stat. § 77-2038
Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument
Applied in 3 court decisions — leading case In re Estate of Shell (2015)
Most recently applied in In re Hessler Living Trust (May 2024)
Laws 1976, LB 585, § 26.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.