Partnertax.ai
Start free trial →

Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-2013

Inheritance tax; power of sale to raise funds to pay tax

Official textnebraskalegislature.gov

All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount of the tax shall be paid as directed by section 77-2014

Last amended: Source Laws 1901, c. 54, § 5, p. 417; R.S.1913, § 6626; C.S.1922, § 6157; C.S.1929, § 77-2205; R.S.1943, § 77-2013. Annotations Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 77-1840 · Real property taxes; issuance of treasurer's tax deed;…
  2. 77-1841 · Real property taxes; issuance of treasurer's tax deed; loss…
  3. 77-1842 · Real property taxes; treasurer's tax deed; presumptive…
  4. 77-1843 · Real property taxes; treasurer's tax deed; proof required to…
  5. 77-1844 · Real property taxes; treasurer's tax deed; condition required…
  6. 77-1845 · Real property taxes; treasurer's tax deed; taxes paid;…
  7. 77-1846 · Real property taxes; treasurer's tax deed; effect of fraud
  8. 77-1847 · Real property taxes; wrongful sale by officers; purchaser…
  9. 77-1848 · Sale of school real property for taxes; interest acquired by…
  10. 77-1849 · Real property taxes; erroneous sale; refund of purchase money
  11. 77-1850 · Real property taxes; treasurer's tax deed; effect of acts of…
  12. 77-1851 · Real property taxes; assessed in wrong name; effect
  13. 77-1852 · Real property taxes; books and records; certified copies;…
  14. 77-1853 · Real property taxes; irregularities; effect
  15. 77-1854 · Real property taxes; irregularities enumerated
  16. 77-1855 · Real property taxes; recovery of real estate sold; limitation…
  17. 77-1856 · Real property taxes; effect of failure to demand deed or to…
  18. 77-1857 · County treasurer; seal; when used
  19. 77-2011 · Inheritance tax; distribution of property; duty of personal…
  20. 77-2012 · Inheritance tax; legacy charge upon real property; duty of…
  21. 77-2013 · Inheritance tax; power of sale to raise funds to pay tax
  22. 77-2014 · Inheritance tax; payment by personal representative or…
  23. 77-2015 · Inheritance tax; reports required; contents; department;…
  24. 77-2016 · Repealed
  25. 77-2017 · Inheritance tax; transfer of stocks or loans by foreign…
  26. 77-2018 · Inheritance tax; erroneous payment refunded; limitation;…
  27. 77-2018.01 · Inheritance tax; proceedings for determination
  28. 77-2018.02 · Inheritance tax; independent proceeding for determination…
  29. 77-2018.03 · Inheritance tax; determination; notice served upon county…
  30. 77-2018.04 · Inheritance tax; proceedings for determination of;…
  31. 77-2018.05 · Inheritance tax; court may make final determination of;…
  32. 77-2018.06 · Inheritance tax; property received by decedent from prior…
  33. 77-2018.07 · Inheritance tax; tentative payment of tax; when;…
  34. 77-2019 · Inheritance tax; appraisal; appointment of appraisers
  35. 77-2106 · Tax; proceeds; credited to General Fund
  36. 77-2106.01 · Tax; refunds; interest; claim
  37. 77-2106.02 · Tax; refund; Tax Commissioner; issue certificate; effect
  38. 77-2106.03 · Repealed
  39. 77-2107 · Repealed
  40. 77-2108 · Apportionment and proration of tax; basis
Full table of contents →