Nebraska § 77-2013 Inheritance tax; power of sale to raise funds to pay tax

Nebraska Statutes

§ 77-2013 — Inheritance tax; power of sale to raise funds to pay tax

Nebraska § 77-2013

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2013 (Inheritance tax; power of sale to raise funds to pay 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. § 77-2013 (2026).

Text

All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount of the tax shall be paid as directed by section  77-2014 .

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Legislative History

Source: Laws 1901, c. 54, § 5, p. 417; R.S.1913, § 6626; C.S.1922, § 6157; C.S.1929, § 77-2205; R.S.1943, § 77-2013. Annotations: Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).