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

Neb. Rev. Stat. § 77-2101 (2026)

Terms, defined

✓ current as of July 2026
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For purposes of sections 77-2101 to 77-2116:

(1) Estate tax means the tax due to the state under section 77-2101.01;

(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02;

(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;

(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and

(5) Transfer tax means the estate tax and generation-skipping transfer tax.

Notes of Decisions
Cited in 4 cases, 1936–2006 · leading case: Gretchen Swanson Fam. Found., Inc. v. Johnson, 228 N.W.2d 608 (Neb. 1975).
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Gretchen Swanson Fam. Found., Inc. v. Johnson, 228 N.W.2d 608 (Neb. 1975). “Intervener-appellant Douglas County, Nebraska, claims that the Nebraska state estate tax, under sections 77-2101 to 77-2112, R. R. S. 1943, due in this estate is included as a charge upon the estate of decedent included in the word “charges” in the second line of Paragraph…”
Steinacher v. Swanson, 268 N.W. 317 (Neb. 1936). “In 1903 the legislature enacted chapter 75, which is now entitled “Delinquent Real Estate Taxes,” and is found in sections 77-2101 to 77-2147, Comp. St. 1929, and has been styled Scavenger Tax Act to clean up hopelessly delinquent taxes.”
Vervaecke v. State, 529 N.W.2d 779 (Neb. 1995). · cites it 4× “01 declares that "[w]hen any amount of transfer tax in excess of that legally due has been paid to the State Treasurer, the party making such overpayment or his or her successors or assigns shall be entitled to refund of such overpayment plus interest .”
In Re Est. of Eriksen, 716 N.W.2d 105 (Neb. 2006). “or other person acting in a fiduciary capacity has paid or may be required to pay any transfer tax levied or assessed under sections 77-2101 to 77-2116 or under the provisions of any federal estate or generation-skipping transfer tax law heretofore or hereafter enacted upon or…”
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