Nebraska § 77-2024 Inheritance tax; appraisement; costs; fees; charged to estate of decedent

Nebraska Statutes

§ 77-2024 — Inheritance tax; appraisement; costs; fees; charged to estate of decedent

Nebraska·Ch. 77 Revenue and Taxation

The appraisers shall be paid a reasonable fee to be fixed by the county judge, together with mileage at the rate provided in section  81-1176  for state employees. Witnesses shall be allowed the sum of ten dollars per day for every day's attendance at an appraisal hearing, together with mileage at the rate provided in section  81-1176  for state employees. The officer serving process under sections  77-2001  to  77-2037  shall receive the same fees as are now provided by law for similar services with mileage to be computed at the rate provided in section  33-117  for county sheriffs. When it is determined that an inheritance tax is due, all costs made or incurred in the determination and assessment of inheritance tax, including appraiser's fees, shall be charged to the estate of the decede

Free access — add to your briefcase to read the full text and ask questions with AI

The appraisers shall be paid a reasonable fee to be fixed by the county judge, together with mileage at the rate provided in section 81-1176 for state employees. Witnesses shall be allowed the sum of ten dollars per day for every day's attendance at an appraisal hearing, together with mileage at the rate provided in section 81-1176 for state employees. The officer serving process under sections 77-2001 to 77-2037 shall receive the same fees as are now provided by law for similar services with mileage to be computed at the rate provided in section 33-117 for county sheriffs. When it is determined that an inheritance tax is due, all costs made or incurred in the determination and assessment of inheritance tax, including appraiser's fees, shall be charged to the estate of the decedent.

Nebraska § 77-2024 (Inheritance tax; appraisement; costs; fees; charged to estate of decedent) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2024; Laws 1953, c. 282, § 10, p. 919; Laws 1959, c. 376, § 2, p. 1316; Laws 1976, LB 585, § 18; Laws 1981, LB 204, § 152.