Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2101.01 (2026)

Estate tax; amount

✓ current as of July 2026

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(1) In addition to the inheritance taxes imposed by the laws of the State of Nebraska, there is levied and imposed an estate or excise tax for all decedents dying before January 1, 2007, upon the transfer of the estate of every resident decedent and upon the value of any interest in Nebraska real estate and tangible personal property situated in Nebraska of a nonresident decedent.

(2) For decedents dying before January 1, 2003, the amount of such tax shall be the maximum state tax credit allowance upon the tax imposed by Chapter 11 of the Internal Revenue Code reduced by the lesser of (a) the aggregate amount of all estate, inheritance, legacy, or succession taxes paid to any state or territory, the District of Columbia, or any possession of the United States in respect of any property subject to such tax or (b) the sum of (i) the amount determined by multiplying the maximum state tax credit allowance with respect to the taxable transfer by the percentage which the gross value of the transferred property not situated in Nebraska bears to the gross value of the transferred property and (ii) the amount of Nebraska inheritance taxes paid.

(3) For all decedents dying on or after January 1, 2003, and before January 1, 2007, (a) for the estate of every resident decedent, the amount of such tax shall be the amount calculated in section 77-2101.03 reduced by the percentage which the gross value of the transferred property not situated in Nebraska bears to the gross value of the transferred property minus the amount of Nebraska inheritance taxes paid, and (b) for the estate of every nonresident decedent, the amount of such tax shall be the amount calculated in section 77-2101.03 multiplied by the percentage which the gross value of the transferred property situated in Nebraska bears to the gross value of the transferred property minus the amount of Nebraska inheritance taxes paid.

Notes of Decisions

Cited in 4 cases, 1987–1995 · leading case: In Re Est. of West, 415 N.W.2d 769 (Neb. 1987).

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In Re Est. of West, 415 N.W.2d 769 (Neb. 1987). · cites it 12× “An additional death tax, namely, the Nebraska or state estate tax, is imposed under Neb. Rev. Stat. § 77-2101.01 (Reissue 1986), which states in appropriate part: [I]n addition to the inheritance taxes imposed by the laws of the State of Nebraska, there is levied and imposed an…”

Vervaecke v. State, 529 N.W.2d 779 (Neb. 1995). · cites it 4× “Neb.Rev.Stat. § 77-2101.01 (Cum.Supp. 1994).”

State ex rel. Nebraska State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987). · cites it 4× “The charges then allege that at the time of the proceedings in the West estate, pursuant to Neb. Rev. Stat. §§ 77-2101.01 et seq. (Reissue 1981), the estate tax due to the State of Nebraska was the amount by which the maximum credit allowance deduction for state death taxes from…”

State Ex Rel. State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987). · cites it 4× “The charges then allege that at the time of the proceedings in the West estate, pursuant to Neb.Rev.Stat. §§ 77-2101.01 et seq. (Reissue 1981), the estate tax due to the State of Nebraska was the amount by which the maximum credit allowance deduction for state death taxes from…”

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