Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2032 (2026)

Inheritance tax; how credited

✓ current as of July 2026

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All inheritance tax money received or collected by each county shall be credited by resolution of the county board in whole or in part either to the county general fund or to any other fund of the county selected by the county board.

Notes of Decisions

Cited in 3 cases, 1972–1985 · leading case: Anderson v. Peterson, 375 N.W.2d 901 (Neb. 1985).

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Anderson v. Peterson, 375 N.W.2d 901 (Neb. 1985). · cites it 2× “See Neb. Rev. Stat. § 77-2032 (Cum. Supp. 1984).”

Kovarik v. Cnty. of Banner, 224 N.W.2d 761 (Neb. 1975). “In fact, it is clear from a reading of sections 77-2032 and 77-2033, R. R. S. 1943, that inheritance taxes may be credited by the county board to the county general fund, to be used “for the relief of worthy, incapacitated or indigent persons * * *.”

Thiles v. Cnty. Bd. of Sarpy Cnty., 200 N.W.2d 13 (Neb. 1972). · cites it 2× “” Finally, intervener contends that the funds used to pay the administrative assistant were spent in contravention of section 77-2032, R. R. S. 1943, in that the money was not transferred by resolution of the county board to the general fund prior to expenditure.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.