Nebraska § 77-2008.02 - Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
Full text of Nebraska Revised Statutes of Nebraska § 77-2008.02 — Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment., with citation guidance and answers to common questions.
§ 77-2008.02. Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
In cases where a trust is created or other provisions made whereby any person is given an interest in income or an estate for years, or for life, or other temporary or contingent interest in any property or fund, the tax on both such temporary or contingent interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without apportionment between remainders and temporary or contingent estates, and any refund of taxes paid out of corpus shall again become a part of the corpus of such property or fund.
Under terms of will, inheritance tax on devise of life estate was payable out of residue. 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 § 77-2008.02
What does Revised Statutes of Nebraska § 77-2008.02 cover?
Section 77-2008.02 ("Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.") 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 § 77-2008.02?
A common citation format is "Revised Statutes of Nebraska § 77-2008.02" (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 § 77-2008.02 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.