Nebraska § 77-2008 - Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
Full text of Nebraska Revised Statutes of Nebraska § 77-2008 — Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge., with citation guidance and answers to common questions.
§ 77-2008. Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
Bequests, devises, or transfers of property or any interest therein in trust or otherwise for the life of the legatee, devisee, or transferee, or for a term, and bequests, devises, and transfers of vested or contingent remainder interests in property shall be subject to the provisions of sections 77-2001 to 77-2007.04. Such property or interests therein shall be appraised at times and in the manner provided in sections 77-2018.01 to 77-2025 at what was the fair market value thereof at the time of the death of the decedent. The portion thereof allocable to the temporary estate and the portion thereof allocable to the vested remainder estate shall be computed in accordance with such regulations with respect thereto as the state Tax Commissioner, from time to time, shall promulgate and adopt, and the Tax Commissioner is hereby directed to promulgate and adopt, from time to time, and to furnish to each county judge regulations and tables with respect thereto, based upon sound actuarial principles and prevailing interest rates.
A testator may shift the burden of payment of inheritance taxes as between a life estate and remainder interests. Stuckey v. Rosenberg, 169 Neb. 557, 100 N.W.2d 526 (1960).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2008
What does Revised Statutes of Nebraska § 77-2008 cover?
Section 77-2008 ("Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-2008?
A common citation format is "Revised Statutes of Nebraska § 77-2008" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-2008 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.