Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2001 (2026)

Inheritance tax; property taxable; transfer by will or inheritance; exception

✓ current as of July 2026

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All property, including proceeds of life insurance receivable by the executor or administrator to the extent of the amount receivable by the executor or administrator as insurance under policies upon the life of the decedent, which shall pass by will or by the intestate laws of this state from any person who, at the time of death was a resident of this state, or, if the decedent was not a resident, any part of the property within this state, except property exempted by the provisions of Chapter 77, article 20, shall be subject to tax at the rates prescribed by sections 77-2004 to 77-2006.

Notes of Decisions

Cited in 13 cases (1 in the last 5 years), 1953–2023 · leading case: Dickerson v. Cnty. of Adams, 571 N.W.2d 269 (Neb. 1997).

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Dickerson v. Cnty. of Adams, 571 N.W.2d 269 (Neb. 1997). · cites it 8× “The appellants further argue that the wife's exercise or failure to exercise the power of appointment at her death was not a taxable transfer subjecting the part I trust assets to inheritance tax on her estate.”

Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006). · cites it 3× “*656 ANALYSIS The procedure for collecting inheritance tax is provided for in Neb. Rev. Stat. §§ 77-2001 to 77-2040 (Reissue 2003).”

Cnty. of Douglas v. Muchemore, 560 N.W.2d 477 (Neb. 1997). · cites it 3× “In such an event, the trust assets will be subject to Nebraska inheritance tax at that time as a part of the appellee’s *127 estate in accordance with Neb. Rev. Stat. § 77-2001 (Reissue 1996).”

MacH v. Cnty. of Douglas, 612 N.W.2d 237 (Neb. 2000). · cites it 2× “Independent proceedings to determine inheritance tax pursuant to Neb. Rev. Stat. §§ 77-2001 and 77-2002 (Reissue 1996) were commenced in the Douglas County Court, and the court assessed a tax in the amount of $547.”

Baer v. Douglas Cnty., 735 N.W.2d 394 (Neb. 2007). “05 states in full: Notwithstanding sections 77-2001 to 77-2039, the court shall have the authority, upon the written application of *975 any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed,…”

Tyler v. Iowa Dep't of Revenue, 904 N.W.2d 162 (Iowa 2017). “); Neb. Rev. Stat. Ann. § 77-2001 (West, Westlaw through 1st Reg.”

In Re Est. of Benton, 215 N.W.2d 86 (Neb. 1974). “” §§ 77-2001 to 77-2037, R. R. S. 1943. Estate taxes imposed by the United States and Nebraska are taxes upon the right to transmit property by a decedent and the amount of the tax is based upon the value of the whole estate transmitted by the decedent, regardless of the number…”

In re Hessler Living Trust, 985 N.W.2d 589 (Neb. 2023). “01(1) provides that the inheritance tax “imposed under sections 77-2001 to 77-2037 may be determined either (a) in any proceedings brought under the provisions of Chapter 30, article 24 or 25, or (b) in a proceeding instituted for the sole purpose of determin- ing such tax.”

In Re Est. of Wells, 380 N.W.2d 615 (Neb. 1986). · cites it 2× “Anna contends that one-half of the assets did not pass to her by Ray’s will but, rather, are hers as a result of the partnership agreement with Ray and are therefore not subject to inheritance taxes under Neb. Rev. Stat. § 77-2001 (Reissue 1981).”

Douglas Cnty. v. Breslow, 670 N.W.2d 797 (Neb. 2003). “religious, charitable, public, scientific, or educational purposes, no part of which is owned or used for financial gain or profit, either by the owner or user, or inures to the benefit of any private stockholder or individual, or to a trastee or trustees exclusively for such…”

Cnty. of Holt v. Gallagher, 56 N.W.2d 621 (Neb. 1953). · cites it 2× “*458 Section 77-2001, R. R. S. 1943, provides, insofar as here material, as follows: “All property which shall pass by will or by the intestate laws of this state from any person who, at the time of his death was a resident of this state, * * * shall be subject to tax * * “To…”

Cnty. of Keith v. Triska, 95 N.W.2d 350 (Neb. 1959). “1943, provides in part: “All taxes imposed by sections 77-2001 to 77-2037, unless otherwise herein provided for, shall be due and payable at the death of the decedent, and interest at the rate of seven per cent per annum shall be charged and collected therefrom for such time as…”

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