77-2032. Inheritance tax; how credited.

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.

Source:Laws 1905, c. 117, § 1, p. 525; Laws 1913, c. 14, § 1, p. 76; R.S.1913, § 6639; C.S.1922, § 6170; C.S.1929, § 77-2218; Laws 1933, c. 83, § 1, p. 332; Laws 1937, c. 177, § 1, p. 704; Laws 1941, c. 156, § 1, p. 604; C.S.Supp.,1941, § 77-2218; R.S.1943, § 77-2032; Laws 1959, c. 377, § 1, p. 1317; Laws 1961, c. 390, § 1, p. 1187; Laws 1965, c. 499, § 1, p. 1588; Laws 1982, LB 480, § 5.

Annotations

Failure to credit inheritance tax money to general fund before drawing warrant did not make payment void. Thiles v. County Board of Sarpy County, 189 Neb. 1, 200 N.W.2d 13 (1972).