Nebraska § 76-901 Tax on grantor; rate

Nebraska Statutes

§ 76-901 — Tax on grantor; rate

Nebraska § 76-901

Ch. 76Real Property

This text of Nebraska § 76-901 (Tax on grantor; rate) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 76-901 (2026).

Text

There is hereby imposed a tax on the grantor executing the deed as defined in section  76-203  upon the transfer of a beneficial interest in or legal title to real estate at the rate of two dollars and thirty-two cents for each one thousand dollars value or fraction thereof. For purposes of sections  76-901  to  76-908 , value means (1) in the case of any deed, not a gift, the amount of the full actual consideration thereof, paid or to be paid, including the amount of any lien or liens assumed, and (2) in the case of a gift or any deed with nominal consideration or without stated consideration, the current market value of the property transferred. Such tax shall be evidenced by stamps to be attached to the deed. All deeds purporting to transfer legal title or beneficial interest shall be p

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There is hereby imposed a tax on the grantor executing the deed as defined in section 76-203 upon the transfer of a beneficial interest in or legal title to real estate at the rate of two dollars and thirty-two cents for each one thousand dollars value or fraction thereof. For purposes of sections 76-901 to 76-908 , value means (1) in the case of any deed, not a gift, the amount of the full actual consideration thereof, paid or to be paid, including the amount of any lien or liens assumed, and (2) in the case of a gift or any deed with nominal consideration or without stated consideration, the current market value of the property transferred. Such tax shall be evidenced by stamps to be attached to the deed. All deeds purporting to transfer legal title or beneficial interest shall be presumed taxable unless it clearly appears on the face of the deed or sufficient documentary proof is presented to the register of deeds that the instrument is exempt under section 76-902 .

Legislative History

Source: Laws 1965, c. 463, § 1, p. 1472; Laws 1969, c. 618, § 1, p. 2505; Laws 1983, LB 194, § 1; Laws 1985, LB 236, § 1; Laws 1992, LB 1192, § 9; Laws 2005, LB 40, § 6; Laws 2025, LB78, § 6. Effective Date: September 3, 2025