Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2003 (2026)

Inheritance tax; to whom paid; who liable; lien; exception

✓ current as of July 2026

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The tax imposed upon transfers under sections 77-2001 and 77-2002 shall be paid to the treasurer of the proper county and all heirs, legatees and devisees, personal representatives, other recipients of property subject to tax, and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed. This tax shall be a lien on the real property subject thereto until paid or otherwise terminated pursuant to section 77-2037, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien.

Notes of Decisions

Cited in 4 cases, 1972–2006 · leading case: Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006).

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Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006). · cites it 7× “The appellant, Lancaster County, argues that notwithstanding § 77-2037, Neb. Rev. Stat. § 77-2003 (Reissue 2003) provides that the recipient of property subject to inheritance tax shall be liable for the tax and that there is no time limitation on the collection of such tax.”

MacH v. Cnty. of Douglas, 612 N.W.2d 237 (Neb. 2000). · cites it 2× “Mach paid the tax to the Douglas County treasurer in order to remove a lien imposed on the real estate pursuant to Neb. Rev. Stat. § 77-2003 (Reissue 1996).”

In Re Est. of Smatlan, 501 N.W.2d 718 (Neb. Ct. App. 1992). · cites it 2× “2d 86 (1974); Neb. Rev. Stat. § 77-2003 (Reissue 1990).”

First Nat'l Bank of Omaha v. United States, 340 F. Supp. 232 (D. Neb. 1972). · cites it 2× “” The Nebraska inheritance tax, by the nature of the assessment, is paid by the legatees and devisees in the first instance and thus the result that the apportionment statute contemplates for estate taxes is reached directly by the method of inheritance taxing.”

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