Nebraska § 77-2028 Inheritance tax; nonpayment; hearing; judgment; levy and execution

Nebraska Statutes

§ 77-2028 — Inheritance tax; nonpayment; hearing; judgment; levy and execution

Nebraska § 77-2028

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2028 (Inheritance tax; nonpayment; hearing; judgment; levy and execution) 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. § 77-2028 (2026).

Text

If it shall appear to the county court that any tax accruing under sections  77-2001  to  77-2037  has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue a summons commanding the persons or corporations liable to pay such tax or interested in such property to appear before the court on a certain day, not more than three months after the date of such summons, to show cause why such tax should not be paid. After a hearing, pursuant to this section, the court may proceed to a judgment against any person liable for the inheritance tax and such judgment shall be a lien against any person adjudged liable to pay such tax. The county attorney shall proceed to levy an ex

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

If it shall appear to the county court that any tax accruing under sections 77-2001 to 77-2037 has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue a summons commanding the persons or corporations liable to pay such tax or interested in such property to appear before the court on a certain day, not more than three months after the date of such summons, to show cause why such tax should not be paid. After a hearing, pursuant to this section, the court may proceed to a judgment against any person liable for the inheritance tax and such judgment shall be a lien against any person adjudged liable to pay such tax. The county attorney shall proceed to levy an execution of such lien before the county court and such court may issue an order for the levy and execution against the person adjudged liable.

Legislative History

Source: Laws 1901, c. 54, § 14, p. 420; R.S.1913, § 6635; C.S.1922, § 6166; C.S.1929, § 77-2214; R.S.1943, § 77-2028; Laws 1949, c. 242, § 4, p. 658; Laws 1951, c. 270, § 1, p. 904; Laws 1976, LB 585, § 20.