All taxes imposed by sections 77-2001 to 77-2037, unless otherwise herein provided for, shall be due and payable twelve months after the date of the death of the decedent, and interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be charged and collected on any unpaid taxes due from the date the same became payable, and in all cases in which the personal representatives or trustees do not pay such tax within twelve months from the death of the decedent, they shall be required to give bond in the form and to the effect prescribed in section 77-2009 for the payment of the tax together with interest. In addition, for failure to file an appropriate proceeding for the determination of the tax within twelve months after the date of the death of the decedent there shall be added to the amount due a penalty of five percent per month or fraction thereof, up to a maximum penalty of twenty-five percent of the unpaid taxes due. The filing of a petition or an application for probate proceedings or the filing of an application under section 77-2018.07 and payment of the tentative tax payment within twelve months of the decedent's death shall be considered an appropriate proceeding for the determination to avoid a penalty and to stop the accrual of a penalty. In addition, the county court may abate this penalty if good cause is shown for failure to file.
Notes of Decisions
Drainage Dist. No. 1 v. Kirkpatrick-Pettis Co., 300 N.W. 582 (Neb. 1941).
· cites it 9× “1929; that section 77-2010 provides for sale of *540 taxes and tax liens to city, village, drainage or irrigation districts, but only on payment of moneys represented by tax sale certificates; that-section 77-2040 authorizes foreclosure proceedings only where the certificates of…”
In Re Est. of Seidler, 490 N.W.2d 453 (Neb. 1992).
· cites it 4× “§ 30-2467 (Reissue 1989), and her “failure to cause inheritance tax to be determined within twelve months of February 13, 1986 [the date of Seidler’s death],” as required by Neb. Rev. Stat. § 77-2012 (Reissue 1990).”
Baer v. Douglas Cnty., 735 N.W.2d 394 (Neb. 2007).
· cites it 2× “In the event that the contingency occurred, the court ordered that the trustees would repay the refunded tax amount with interest pursuant to Neb. Rev. Stat. §§ 77-2010 (Reissue 2003) and 45-104.”
Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006).
· cites it 2× “) Section 77-2010 provides that inheritance tax is due and payable 12 months after the date of death, with interest as specified in Neb.”
State Ex Rel. Nebraska State Bar Ass'n v. Richards, 84 N.W.2d 136 (Neb. 1957).
· cites it 4× “§ 77-2018.01, R. S. Supp., 1955. The tax assessed is due and payable at the death of the decedent and draws interest unless, prior to August 27, 1951, it was paid within 12 months and since then within 16 months.”
Darnell v. City of Broken Bow, 299 N.W. 274 (Neb. 1941).
· cites it 2× “The proceedings here under consideration grow out of the purchase by the corporate authorities of Broken Bow, pursuant to section 77-2010, Comp. St. 1929, for the use and benefit of that city at a county treasurer’s tax sale, of certain certificates of tax sale, which were duly…”
City of McCook v. Johnson, 281 N.W. 69 (Neb. 1938).
· cites it 2× “Section 77-2010 provides that there may be a sale for taxes within the corporate limits of any city, village, drainage district, or irrigation district, to any such body, and the proper treasurer may assign the certificate of purchase when directed by the governing body, and…”
Cnty. of Keith v. Triska, 95 N.W.2d 350 (Neb. 1959).
· cites it 2× “With regard to such taxes and interest, section 77-2010, R. R. S. 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…”
State ex rel. Couns. for Dis. v. Person, 301 Neb. 661 (Neb. 2018).
· cites it 4× “However, Person had not informed complainant that the state inheritance tax was past due and was accruing interest and penalties according to Neb. Rev. Stat. § 77-2010 (Reissue 2009).”
In Re Pike's Est., 95 N.W.2d 350 (Neb. 1959).
· cites it 2× “Therefore, plaintiff alleged that inheritance taxes due from defendant should have been determined upon $73,000 as the clear market value of defendant's beneficial interest, together with interest thereon from March 1, 1954.”
Nolan v. Klug, 279 N.W. 791 (Neb. 1938).
· cites it 2× “” Next as to the second proposition: The statutes governing sales to cities are as follows: Section 77-2010, Comp. St. 1929: “Whenever any real estate subject to sale for taxes shall be within the corporate limits of any city, village, drainage district or irrigation district…”
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