Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2008 (2026)

Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge

✓ current as of July 2026

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Bequests, devises, or transfers of property or any interest therein in trust or otherwise for the life of the legatee, devisee, or transferee, or for a term, and bequests, devises, and transfers of vested or contingent remainder interests in property shall be subject to the provisions of sections 77-2001 to 77-2007.04. Such property or interests therein shall be appraised at times and in the manner provided in sections 77-2018.01 to 77-2025 at what was the fair market value thereof at the time of the death of the decedent. The portion thereof allocable to the temporary estate and the portion thereof allocable to the vested remainder estate shall be computed in accordance with such regulations with respect thereto as the state Tax Commissioner, from time to time, shall promulgate and adopt, and the Tax Commissioner is hereby directed to promulgate and adopt, from time to time, and to furnish to each county judge regulations and tables with respect thereto, based upon sound actuarial principles and prevailing interest rates.

Notes of Decisions

Cited in 2 cases, 1960–1999 · leading case: In Re Est. of Myers, 594 N.W.2d 563 (Neb. 1999).

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In Re Est. of Myers, 594 N.W.2d 563 (Neb. 1999). · cites it 2× “Neb. Rev. Stat. § 77-2008 (Reissue 1996) provides that “[b]equests, devises, or transfers of property or any interest therein in trust or otherwise for the life of the legatee, devisee, or transferee” shall be subject to inheritance taxes and that the “property or interests…”

In Re Barrett's Est., 100 N.W.2d 526 (Neb. 1960). “§ 77-2008, R. R. S. 1943. Appellants further say that the method of collecting the tax is that “the tax on both such temporary or contingent interest and on the remainder thereafter shall be charged against and be paid out of the corpus of such property or fund without…”

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