Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-2112
Tax; county court; jurisdiction; determination; district court; jurisdiction
Official textnebraskalegislature.gov
The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108 . The district court of the county of which the decedent was a resident at the time of his death, or if a nonresident of the state, of the county in which all or any part of his property was situated, shall have jurisdiction of an action in equity for an accounting and contribution after the apportionment and proration have been determined by the county court
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In this chapter (40 sections)
- 77-2016 · Repealed
- 77-2017 · Inheritance tax; transfer of stocks or loans by foreign…
- 77-2018 · Inheritance tax; erroneous payment refunded; limitation;…
- 77-2018.01 · Inheritance tax; proceedings for determination
- 77-2018.02 · Inheritance tax; independent proceeding for determination…
- 77-2018.03 · Inheritance tax; determination; notice served upon county…
- 77-2018.04 · Inheritance tax; proceedings for determination of;…
- 77-2018.05 · Inheritance tax; court may make final determination of;…
- 77-2018.06 · Inheritance tax; property received by decedent from prior…
- 77-2018.07 · Inheritance tax; tentative payment of tax; when;…
- 77-2019 · Inheritance tax; appraisal; appointment of appraisers
- 77-2106 · Tax; proceeds; credited to General Fund
- 77-2106.01 · Tax; refunds; interest; claim
- 77-2106.02 · Tax; refund; Tax Commissioner; issue certificate; effect
- 77-2106.03 · Repealed
- 77-2107 · Repealed
- 77-2108 · Apportionment and proration of tax; basis
- 77-2109 · Tax; persons interested in the estate or transfer, defined
- 77-2110 · Tax; fiduciary; property not in gross estate or transfer;…
- 77-2111 · Tax; fiduciary; contributions; recovery
- 77-2112 · Tax; county court; jurisdiction; determination; district…
- 77-2113 · Tax; filings required
- 77-2114 · Tax filing; Tax Commissioner; powers and duties; failure to…
- 77-2115 · Tax; records confidential; exception; penalty
- 77-2116 · Changes by Laws 2002, LB 905; applicability
- 77-2201 · Warrants; payment; order of presentation
- 77-2202 · Warrants; registration; form of record
- 77-2203 · Warrants; registration; manner of making
- 77-2204 · Warrants; investment of educational trust funds; when…
- 77-2205 · Warrants; payment; time limitation; file claim with State…
- 77-2206 · Warrants; registration; order of payment; notice to holder;…
- 77-2207 · Repealed
- 77-2208 · Payments to county; county treasurer; receipt
- 77-2209 · Payments to municipality; municipal treasurer; receipt
- 77-2353 · Public power and irrigation district funds; deposit required
- 77-2353.01 · Public power districts; authorized investments
- 77-2354 · Public power and irrigation district funds; designation of…
- 77-2355 · Public power and irrigation district funds; depositories;…
- 77-2356 · Public power and irrigation district funds; deposits;…
- 77-2357 · Public power and irrigation district funds; depositories;…