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

Neb. Rev. Stat. § 77-2038 (2026)

Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument

✓ current as of July 2026
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Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.

Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 2015–2024 · leading case: In re Hessler Living Trust, 316 Neb. 600 (Neb. 2024).
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In re Hessler Living Trust, 316 Neb. 600 (Neb. 2024). · cites it 2× “31 See Neb. Rev. Stat. § 77-2038 (Reissue 2018).”
In re Hessler Living Trust, 985 N.W.2d 589 (Neb. 2023). · cites it 2× “The Trustee and Miller argued that Neb. Rev. Stat. § 77-2038 (Reissue 2018) was instead the “relevant” statute.”
In re Est. of Shell, 290 Neb. 791 (Neb. 2015). · cites it 2× “10 But under Neb. Rev. Stat. § 77-2038 (Reissue 2009), “the decedent’s will may provide direction for the apportionment of the taxes.”
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