Nebraska Statutes

§ 77-3304 — Board; determination of domicile

Nebraska § 77-3304
JurisdictionNebraska
Ch. 77Revenue and Taxation

This text of Nebraska § 77-3304 (Board; determination of domicile) 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. § 77-3304 (2026).

Text

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.

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Legislative History

Source: Laws 1976, LB 584, § 4.

Nearby Sections

15
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Bluebook (online)
Nebraska § 77-3304, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-3304.