Nebraska § 77-2017 Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid

Nebraska Statutes

§ 77-2017 — Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid

Nebraska § 77-2017

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2017 (Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid) 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. § 77-2017 (2026).

Text

Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof. If not paid by the foreign executor or administrator, the corporation making such transfer shall become liable to pay the tax where the corporation has knowledge before the transfer that the stocks or loans are liable for such tax.

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Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof. If not paid by the foreign executor or administrator, the corporation making such transfer shall become liable to pay the tax where the corporation has knowledge before the transfer that the stocks or loans are liable for such tax.

Legislative History

Source: Laws 1901, c. 54, § 9, p. 418; R.S.1913, § 6630; C.S.1922, § 6161; C.S.1929, § 77-2209; Laws 1931, c. 136, § 1, p. 380; C.S.Supp.,1941, § 77-2209; R.S.1943, § 77-2017; Laws 1945, c. 198, § 5, p. 605.