Nebraska § 77-2018.07 - Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.
Full text of Nebraska Revised Statutes of Nebraska § 77-2018.07 — Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax., with citation guidance and answers to common questions.
§ 77-2018.07. Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.
(1) Any person subject to the tax imposed by sections 77-2001 to 77-2037 may, prior to the final determination of the inheritance tax, make a tentative payment of the tax in order to avoid the accrual of interest or penalty on such tax. Any person who desires to pay such tentative inheritance tax shall make a written application to the county court for an order allowing the payment of a sum specified in such application, prior to the final determination of the inheritance tax due.
(2) If the county attorney shall not consent to the amount requested in the application by entering his or her voluntary appearance and waiver of notice, he or she shall within seven days of the filing of the application show in writing what sum he or she requests for the purpose of the prepayment. The county court shall issue an order allowing a tentative payment of the tax in such amount as the court shall specify.
(3) The county treasurer shall receive all taxes paid pursuant to this section but shall not be required to invest any tentative tax payment made for the benefit of the estate nor shall the county treasurer be required to pay interest on any refund claim for the period he or she holds the tentative tax payment.
(4) The tentative tax payment allowed in this section shall apply to both probate and nonprobate estates. The tentative tax payment shall not be a final order and may be amended, altered, or modified by subsequent order of the court.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2018.07
What does Revised Statutes of Nebraska § 77-2018.07 cover?
Section 77-2018.07 ("Inheritance tax; tentative payment of tax; when; application; consent of county attorney required; procedure for payment of tentative tax.") 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 § 77-2018.07?
A common citation format is "Revised Statutes of Nebraska § 77-2018.07" (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 § 77-2018.07 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.