Nebraska § 77-2012 Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax

Nebraska Statutes

§ 77-2012 — Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct tax

Nebraska § 77-2012

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2012 (Inheritance tax; legacy charge upon real property; duty of heir or devisee to deduct 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. § 77-2012 (2026).

Text

Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the payment of the legacies might be enforced. If, however, the legacy be given in money to any person for a limited period, he shall retain the tax upon the whole amount, but, if it be not in money, he shall make application to the court having jurisdiction of his account to make apportionment, if the case requires it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto a

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Whenever any legacy shall be charged upon or payable out of real estate, the heir or devisee before paying the same shall deduct the tax therefrom and pay the same to the executor, administrator or trustee. The tax shall remain a charge upon the real estate until paid, and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that the payment of the legacies might be enforced. If, however, the legacy be given in money to any person for a limited period, he shall retain the tax upon the whole amount, but, if it be not in money, he shall make application to the court having jurisdiction of his account to make apportionment, if the case requires it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require.