Nebraska § 77-2039 Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause

Nebraska Statutes

§ 77-2039 — Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause

Nebraska § 77-2039

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2039 (Inheritance, estate, or generation-skipping transfer tax lien; court may discharge property subject to tax; terms and conditions; application for release or discharge; show cause) 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. § 77-2039 (2026).

Text

(1)Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien.

(2)The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or generation-skipping transfer tax lien shall be released or discharged.

(3)Any person who desires a release or discharge of any inheritance tax, estate tax, or generation-skipping transfer tax lien shall make a written application to the county court. If the county attorney shall not consent to the release or discharge of the lien as requested in the application by entering his or her voluntary appearance and waiver of notice, he or she shall within seven days of the filing of such application show in writing why

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

(1) Any county court may issue an order discharging any or all of the property subject to any inheritance tax, Nebraska estate tax, or generation-skipping transfer tax lien.
(2) The county court may prescribe the terms and conditions upon which any inheritance tax, estate tax, or generation-skipping transfer tax lien shall be released or discharged.
(3) Any person who desires a release or discharge of any inheritance tax, estate tax, or generation-skipping transfer tax lien shall make a written application to the county court. If the county attorney shall not consent to the release or discharge of the lien as requested in the application by entering his or her voluntary appearance and waiver of notice, he or she shall within seven days of the filing of such application show in writing why such release or discharge should not be granted or shall specify the terms and conditions upon which such release or discharge should be allowed.

Legislative History

Source: Laws 1976, LB 585, § 27; Laws 1980, LB 694, § 12; Laws 1992, LB 1004, § 2. Annotations: Section 77-2003 provides that personal representatives and recipients of property are liable for the payment of inheritance tax on transfers upon death and that there is a lien on the real property subject to the tax until it is paid or terminated by this section. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006).