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

Neb. Rev. Stat. § 77-2008.04 (2026)

Inheritance tax; power of appointment; exercise or nonexercise; not subject to tax

✓ current as of July 2026
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The exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to the provisions of sections 77-2001 to 77-2008.02.

Notes of Decisions
Cited in 1 case, 1997–1997 · 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 18× “Neb.Rev.Stat. § 77-2008.04 (Reissue 1996) supplements those provisions by stipulating that the "exercise or failure to exercise any power of appointment by the donee thereof, shall not be deemed a transfer which is subject to" inheritance tax.”
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