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

Neb. Rev. Stat. § 77-2011 (2026)

Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax

✓ current as of July 2026
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Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon.

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1938–2022 · leading case: Drainage Dist. No. 1 v. Kirkpatrick-Pettis Co., 300 N.W. 582 (Neb. 1941).
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Drainage Dist. No. 1 v. Kirkpatrick-Pettis Co., 300 N.W. 582 (Neb. 1941). · cites it 6× “” Section 203, as originally enacted in 1903, has not been substantially amended, and now appears as section 77-2011, Comp. St. 1929. It provides: “Whenever real estate is purchased by a county board, or by the city or village treasurer, the county treasurer shall not be…”
In re Est. of Larson, 972 N.W.2d 891 (Neb. 2022). · cites it 3× “10 See Neb. Rev. Stat. § 77-2011 (Reissue 2018).”
In Re Est. of Benton, 215 N.W.2d 86 (Neb. 1974). · cites it 2× “Under the provisions of section 77-2011, R. R. S. 1943, the executors are required to deduct the tax from any property distributed, or to collect the tax “from the legatee or person entitled to such property.”
City of McCook v. Johnson, 281 N.W. 69 (Neb. 1938). · cites it 2× “Section 77-2011 provides that, whenever real estate is purchased by the county board, or by the city or village treasurer, the county treasurer shall not be required to account to the state treasurer, or to any person, for the amount of taxes due until the county board or city…”
Cnty. of Madison v. Walz, 14 N.W.2d 319 (Neb. 1944). · cites it 2× “In this connection, section 77-2011, Comp. St. Supp. 1941, provides: “Whenever real estate is purchased by a county board, or by the city or village treasurer, the county treasurer shall not be required to account to the state treasurer, or to any person, for the amount of taxes…”
In re Est. of Shell, 290 Neb. 791 (Neb. 2015). · cites it 2× “10 Neb. Rev. Stat. § 77-2011 (Reissue 2009).”
Nolan v. Klug, 279 N.W. 791 (Neb. 1938). · cites it 2× “” Section 77-2011, Comp. St. 1929: “Whenever real estate is purchased by a county board, or by the city or village treasurer, the county treasurer shall not be required to' account to the state treasurer, or to any person, for the amount of taxes due, until the county board or…”
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