Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2005.01 (2026)

Relatives of decedent; computation of inheritance tax

✓ current as of July 2026
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(1) For the purposes of sections 77-2004 and 77-2005, relatives of the decedent shall include:

(a) Relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and relatives of a spouse to whom the decedent was married at the time of his or her death; and

(b) Relatives of a spouse or former spouse of the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew, if the decedent's parent, grandparent, child, sibling, uncle, aunt, niece, or nephew was married to the spouse at the date of death of the decedent or at the date of death of such spouse.

(2) The computation of any tax due pursuant to sections 77-2004, 77-2005, and 77-2006 shall be made without regard to Nebraska inheritance tax apportionment.

Notes of Decisions
Cited in 3 cases, 1978–2015 · leading case: Morse v. Dakota Cnty., 486 N.W.2d 195 (Neb. 1992).
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Morse v. Dakota Cnty., 486 N.W.2d 195 (Neb. 1992). · cites it 9× “Neb. Rev. Stat. § 77-2005.01 (Reissue 1990) reads, in *42 relevant part: For the purposes of sections 77-2004 and 77-2005, relatives of the decedent shall include relatives of a former spouse to whom the decedent was married at the time of the death of the former spouse and…”
In Re Est. of Kittenbrink, 264 N.W.2d 868 (Neb. 1978). “” § 77-2005.01 (1), R. R. S. 1943. The effect of this amendment so far as a nephew is concerned is to eliminate the distinction between a nephew related by blood and a nephew by marriage.”
In re Est. of Shell, 290 Neb. 791 (Neb. 2015). · cites it 2× “8 See § 77-2004 and Neb. Rev. Stat. § 77-2005.01 (1) (Reissue 2009).”
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