Nebraska § 77-2007.03 Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt

Nebraska Statutes

§ 77-2007.03 — Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt

Nebraska § 77-2007.03

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2007.03 (Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt) 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. § 77-2007.03 (2026).

Text

Property transferred to either (1) the United States, or any of its departments, instrumentalities, or agencies, or (2) this state, or any governmental subdivision, department, agency, or instrumentality thereof, any municipal corporation or body politic created by or under the laws of Nebraska, or any agency, institution, foundation, or fund administered or operated by any of the same shall be exempt from any inheritance tax imposed by sections  77-2001  to  77-2006 , and any amendments thereto.

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Property transferred to either (1) the United States, or any of its departments, instrumentalities, or agencies, or (2) this state, or any governmental subdivision, department, agency, or instrumentality thereof, any municipal corporation or body politic created by or under the laws of Nebraska, or any agency, institution, foundation, or fund administered or operated by any of the same shall be exempt from any inheritance tax imposed by sections 77-2001 to 77-2006 , and any amendments thereto.