Nebraska § 77-2018.03 - Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
Full text of Nebraska Revised Statutes of Nebraska § 77-2018.03 — Inheritance tax; determination; notice served upon county attorney; duty of county attorney., with citation guidance and answers to common questions.
§ 77-2018.03. Inheritance tax; determination; notice served upon county attorney; duty of county attorney.
In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as its attorney. In so representing the county and the State of Nebraska, the county attorney is authorized, in addition to such other powers as he normally may exercise as attorney for the county, to enter into and bind the county and the State of Nebraska by stipulation as to any facts which could be presented by evidence to either the inheritance tax appraiser or the county court, and to waive service of notices upon him to show cause or of the time and place of hearing, and to enter a voluntary appearance in such proceeding, in behalf of the county and the State of Nebraska.
County attorney has the duty to represent state in determination of inheritance taxes. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
This section, while authorizing the county attorney to stipulate to facts regarding the determination of inheritance tax which could be presented by evidence to the county court, does not require the court to accept the stipulated facts. In re Estate of Chambers, 27 Neb. App. 398, 932 N.W.2d 343 (2019).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2018.03
What does Revised Statutes of Nebraska § 77-2018.03 cover?
Section 77-2018.03 ("Inheritance tax; determination; notice served upon county attorney; duty of county attorney.") 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 § 77-2018.03?
A common citation format is "Revised Statutes of Nebraska § 77-2018.03" (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 § 77-2018.03 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.