Nebraska § 77-2018.01 - Inheritance tax; proceedings for determination.
Full text of Nebraska Revised Statutes of Nebraska § 77-2018.01 — Inheritance tax; proceedings for determination., with citation guidance and answers to common questions.
§ 77-2018.01. Inheritance tax; proceedings for determination.
(1) The inheritance tax, if any, imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determining such tax.
(2) Proceedings for determination of the tax may be initiated either (a) by order of the county court before which any proceeding is pending, (b) by application of the personal representative, (c) by application of the county attorney, or (d) by application of any person having a legal interest in the property involved in the determination of the tax.
The liability of an estate for inheritance tax may be determined upon petition of executrix with allegations and proof in this case. Reller v. McArthur, 187 Neb. 313, 189 N.W.2d 468 (1971).
Application for determination of tax may be made by party having legal interest in estate. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).
Proceedings can be initiated by application of executor. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2018.01
What does Revised Statutes of Nebraska § 77-2018.01 cover?
Section 77-2018.01 ("Inheritance tax; proceedings for determination.") 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 § 77-2018.01?
A common citation format is "Revised Statutes of Nebraska § 77-2018.01" (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 § 77-2018.01 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.