Nebraska § 77-2029 Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect

Nebraska Statutes

§ 77-2029 — Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect

Nebraska § 77-2029

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2029 (Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect) 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. § 77-2029 (2026).

Text

Whenever the treasurer of any county shall have reason to believe that any tax under sections  77-2001  to  77-2037  is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing every three months of such refusal to pay the tax. The county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section  77-2028  for the enforcement and collection of this tax.

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Whenever the treasurer of any county shall have reason to believe that any tax under sections 77-2001 to 77-2037 is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing every three months of such refusal to pay the tax. The county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section 77-2028 for the enforcement and collection of this tax.