Nebraska § 77-2110 Tax; fiduciary; property not in gross estate or transfer; recover

Nebraska Statutes

§ 77-2110 — Tax; fiduciary; property not in gross estate or transfer; recover

Nebraska § 77-2110

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2110 (Tax; fiduciary; property not in gross estate or transfer; recover) 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. § 77-2110 (2026).

Text

In all cases in which any property required to be included in the gross estate or total amount of the generation-skipping transfer referred to in section  77-2108  does not come into possession of the personal representative, executor, or administrator as such, he or she shall, in the case of a trust involving temporary interests described in such section, be entitled to recover from the fiduciary in possession of the corpus of such trust, and in all other cases from the persons interested in the estate or transfer, the proportionate amount of such tax payable by such fiduciary or persons with which they are chargeable under such section.

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In all cases in which any property required to be included in the gross estate or total amount of the generation-skipping transfer referred to in section 77-2108 does not come into possession of the personal representative, executor, or administrator as such, he or she shall, in the case of a trust involving temporary interests described in such section, be entitled to recover from the fiduciary in possession of the corpus of such trust, and in all other cases from the persons interested in the estate or transfer, the proportionate amount of such tax payable by such fiduciary or persons with which they are chargeable under such section.