Nebraska § 77-2018.06 Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed

Nebraska Statutes

§ 77-2018.06 — Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed

Nebraska § 77-2018.06

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2018.06 (Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed) 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. § 77-2018.06 (2026).

Text

If the decedent had received property from another person who died within five years prior to the death of the decedent upon which Nebraska inheritance tax was paid because of the death of the prior decedent, such tax so paid shall be a credit against the amount of inheritance tax, if any, assessed against the recipients of property from the estate of the decedent. Each recipient shall receive a prorated credit based upon such recipient's proportionate share of the total property of the decedent subject to Nebraska inheritance tax.

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If the decedent had received property from another person who died within five years prior to the death of the decedent upon which Nebraska inheritance tax was paid because of the death of the prior decedent, such tax so paid shall be a credit against the amount of inheritance tax, if any, assessed against the recipients of property from the estate of the decedent. Each recipient shall receive a prorated credit based upon such recipient's proportionate share of the total property of the decedent subject to Nebraska inheritance tax.