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

Neb. Rev. Stat. § 77-2018.05 (2026)

Inheritance tax; court may make final determination of; how determined

✓ current as of July 2026
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Notwithstanding sections 77-2001 to 77-2039, the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, based upon the probabilities at the time of the decedent's death rather than taxing the property at the rates specified in such sections.

Notes of Decisions
Cited in 3 cases, 1987–2007 · leading case: Baer v. Douglas Cnty., 735 N.W.2d 394 (Neb. 2007).
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Baer v. Douglas Cnty., 735 N.W.2d 394 (Neb. 2007). · cites it 8× “01 7 Neb. Rev. Stat. § 77-2018.05 (Reissue 2003).”
State ex rel. Nebraska State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987). · cites it 2× “Section 77-2018.05 provides in part: [T]he court shall have the authority, upon the written application of any of the parties .”
State Ex Rel. State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987). · cites it 2× “Section 77-2018.05 provides in part: [T]he court shall have the authority, upon the written application of any of the parties .”
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