Nebraska Revised Statute 77-2003

Chapter 77


Inheritance tax; to whom paid; who liable; lien; exception.

The tax imposed upon transfers under sections 77-2001 and 77-2002 shall be paid to the treasurer of the proper county and all heirs, legatees and devisees, personal representatives, other recipients of property subject to tax, and trustees shall be liable for any and all such taxes until the same shall have been paid as hereinafter directed. This tax shall be a lien on the real property subject thereto until paid or otherwise terminated pursuant to section 77-2037, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien.


  • Laws 1901, c. 54, § 1, p. 414;
  • Laws 1905, c. 117, § 1, p. 523;
  • Laws 1907, c. 103, § 1, p. 356;
  • R.S.1913, § 6622;
  • C.S.1922, § 6153;
  • Laws 1923, c. 187, § 1, p. 430;
  • C.S.1929, § 77-2201;
  • Laws 1931, c. 132, § 1, p. 371;
  • C.S.Supp.,1941, § 77-2201;
  • R.S.1943, § 77-2003;
  • Laws 1976, LB 585, § 3;
  • Laws 1978, LB 650, § 28;
  • Laws 1982, LB 480, § 3.


  • This section provides that personal representatives and recipients of property are liable for the payment of inheritance tax on transfers upon death and that there is a lien on the real property subject to the tax until it is paid or terminated by section 77-2039. In re Estate of Reed, 271 Neb. 653, 715 N.W.2d 496 (2006).

  • When will contest was settled between beneficiaries and heirs at law, and stipulation for a decree of distribution in accord with settlement has been made, and there is no intent thereby to evade or reduce the inheritance tax, the tax hereunder should be computed upon portion received by each beneficiary under the decree. In re Estate of Kierstead, 122 Neb. 694, 241 N.W. 274 (1932).

  • Agreement between devisees to satisfy claim against estate in favor of one of them by conveyance of portion of such real estate to claimant will not exempt it. In re Estate of Sanford, 90 Neb. 410, 133 N.W. 870 (1911).

  • An inheritance tax is imposed on a beneficiary's right to receive a portion of the property of the decedent and is a tax of the beneficiary and not of the decedent. In re Estate of Smatlan, 1 Neb. App. 295, 501 N.W.2d 718 (1992).

  • Where decedent's will directed that all estate and inheritance taxes should be paid from body of estate and not deducted from devises or legacies but residue was not sufficient to pay federal estate taxes and state death taxes, Nebraska apportionment statute controls and bequest to charity should not be reduced by payment thereof. First Nat. Bank of Omaha v. United States, 490 F.2d 1054 (8th Cir. 1974).

  • Where all of estate except devises and legacies is not sufficient to pay tax burden, decedent's bequests to charity should not be reduced by payment of federal estate and state death taxes. First Nat. Bank of Omaha v. United States, 340 F.Supp. 232 (D. Neb. 1972).