Nebraska § 77-2040 Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008

Nebraska Statutes

§ 77-2040 — Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008

Nebraska § 77-2040

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2040 (Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008) 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. § 77-2040 (2026).

Text

Sections  77-2002  to  77-2004  and  77-2102  shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections  77-2001 ,  77-2032 , and  77-2106  shall become operative on July 17, 1982. The changes made in sections  77-2004  to  77-2006  by Laws 2007, LB 502, apply to all property which passes from a decedent dying on or after January 1, 2008. The changes made to section  77-2010  by Laws 2007, LB 502, apply to decedents dying on or after January 1, 2008.

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Sections 77-2002 to 77-2004 and 77-2102 shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections 77-2001 , 77-2032 , and 77-2106 shall become operative on July 17, 1982. The changes made in sections 77-2004 to 77-2006 by Laws 2007, LB 502, apply to all property which passes from a decedent dying on or after January 1, 2008. The changes made to section 77-2010 by Laws 2007, LB 502, apply to decedents dying on or after January 1, 2008.