Nebraska § 77-3311 Determination
of domicile; election to invoke act; notice; rejection; effect

Nebraska Statutes

§ 77-3311 — Determination of domicile; election to invoke act; notice; rejection; effect

Nebraska § 77-3311

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3311 (Determination of domicile; election to invoke act; notice; rejection; effect) 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. § 77-3311 (2026).

Text

In any case in which this state and one or more other states
each claims that it was a domicile of a decedent at the time of his or her
death and no judicial determination of domicile for death tax purposes has
been made in any of such states, any executor or administrator or the taxing
official of any such state may elect to invoke the provisions of the Uniform
Act on Interstate Arbitration and Compromise of Death Taxes. Such election
shall be evidenced by mailing notice to the taxing
officials of any such state and to each executor, ancillary administrator,
and interested person. Any executor or administrator may reject such election
by mailing notice to the taxing officials involved
and to all other executors within forty days after the receipt of such notice
of election. If such electi

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In any case in which this state and one or more other states
each claims that it was a domicile of a decedent at the time of his or her
death and no judicial determination of domicile for death tax purposes has
been made in any of such states, any executor or administrator or the taxing
official of any such state may elect to invoke the provisions of the Uniform
Act on Interstate Arbitration and Compromise of Death Taxes. Such election
shall be evidenced by mailing notice to the taxing
officials of any such state and to each executor, ancillary administrator,
and interested person. Any executor or administrator may reject such election
by mailing notice to the taxing officials involved
and to all other executors within forty days after the receipt of such notice
of election. If such election is rejected, no further proceedings shall be
had under the act. If such election is not rejected, the dispute as to the
death taxes shall be determined solely as provided in the act, and no other
proceedings to determine or assess such death taxes shall thereafter be instituted
in the courts of this state or otherwise.