Nebraska Statutes

§ 77-3304 — Board; determination of domicile

Nebraska·Ch. 77 Revenue and Taxation
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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