30-103.01. Interest of surviving spouse; determination prior to payment of federal or state estate taxes.

The interest of any surviving spouse in any estate passing under Chapter 30, article 23, parts 1, 2, and 4, shall be determined prior to the payment of any federal or state estate taxes, and shall not be subject to or diminished by any debt or charge against such estate by reason of any such federal or state estate tax.

Source:Laws 1953, c. 95, § 2, p. 270; Laws 1972, LB 1123, § 1; Laws 1977, LB 10, § 1.

Cross References

For state estate and generation-skipping transfer taxes, see Chapter 77, article 21.