Nebraska § 77-2763 - Income tax; taxpayer; deceased; return.
Full text of Nebraska Revised Statutes of Nebraska § 77-2763 — Income tax; taxpayer; deceased; return., with citation guidance and answers to common questions.
§ 77-2763. Income tax; taxpayer; deceased; return.
(1) An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A joint or separate final return of a decedent shall be due when it would have been due if the decedent had not died.
(2) An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, guardian, conservator, fiduciary, or other person charged with the care of his person or property other than a receiver in possession of only a part of the individual's property.
(3) The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
(4) If two or more fiduciaries are acting jointly, the return may be made by any one of them.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2763
What does Revised Statutes of Nebraska § 77-2763 cover?
Section 77-2763 ("Income tax; taxpayer; deceased; return.") 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 § 77-2763?
A common citation format is "Revised Statutes of Nebraska § 77-2763" (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 § 77-2763 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.