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 § 77-2024

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2024 (Inheritance tax; appraisement; costs; fees; charged to estate of decedent) 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. § 77-2024 (2026).

Text

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

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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.

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.