Nebraska § 77-2101 Terms, defined

Nebraska Statutes

§ 77-2101 — Terms, defined

Nebraska § 77-2101

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2101 (Terms, defined) 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. § 77-2101 (2026).

Text

For purposes of sections 77-2101 to 77-2116 :

(1)Estate tax means the tax due to the state under section 77-2101.01 ;

(2)Generation-skipping transfer tax means the tax due to the state under section 77-2101.02 ;

(3)Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;

(4)Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and

(5)Transfer tax means the estate tax and generation-skipping transfer tax.

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For purposes of sections 77-2101 to 77-2116 :
(1) Estate tax means the tax due to the state under section 77-2101.01 ;
(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02 ;
(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;
(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and
(5) Transfer tax means the estate tax and generation-skipping transfer tax.