Nebraska § 77-2005.01 Relatives of decedent; computation of inheritance tax

Nebraska Statutes

§ 77-2005.01 — Relatives of decedent; computation of inheritance tax

Nebraska § 77-2005.01

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2005.01 (Relatives of decedent; computation of inheritance tax) 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. § 77-2005.01 (2026).

Text

(1)For the purposes of sections 77-2004 and 77-2005 , relatives of the decedent shall include:

(a)Relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of his or her death; and

(b)Relatives of a spouse or former spouse of the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew, if the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew was married to the spouse at the date of death of the decedent or at the date of death of such spouse.

(2)The computation of any tax due pursuant to sections 77-2004 , 77-2005 , and 77-2006 shall be made without regard to Nebraska inheritance tax apportionment.

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(1) For the purposes of sections 77-2004 and 77-2005 , relatives of the decedent shall include:
(a) Relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of his or her death; and
(b) Relatives of a spouse or former spouse of the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew, if the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew was married to the spouse at the date of death of the decedent or at the date of death of such spouse.
(2) The computation of any tax due pursuant to sections 77-2004 , 77-2005 , and 77-2006 shall be made without regard to Nebraska inheritance tax apportionment.

Legislative History

Source: Laws 1976, LB 585, § 6; Laws 1977, LB 456, § 2; Laws 2022, LB310, § 3. Annotations: This section expands the operation of sections 77-2004 and 77-2005, extending the same tax treatment to the relatives of a former spouse to whom the deceased person was married at the time of the spouse's death, but in no sense conflicts with either of the other two statutes. In re Estate of Morse, 241 Neb. 40, 486 N.W.2d 195 (1992).