77-2013. Inheritance tax; power of sale to raise funds to pay tax.

All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount of the tax shall be paid as directed by section 77-2014.

Source:Laws 1901, c. 54, § 5, p. 417; R.S.1913, § 6626; C.S.1922, § 6157; C.S.1929, § 77-2205; R.S.1943, § 77-2013.

Annotations

Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).