Article 21 - ESTATE AND GENERATION-SKIPPING TRANSFER TAX
- Section 77-2101 - Terms, defined
- Section 77-2101.01 - Estate tax; amount
- Section 77-2101.02 - Generation-skipping transfer tax; amount
- Section 77-2101.03 - Tax; calculation
- Section 77-2102 - Tax; when due; who liable; interest; lien; exception
- Section 77-2103 - [Repealed]
- Section 77-2104 - Tax; net transfer; follow federal rules and regulations
- Section 77-2105 - Tax; administration; information and returns; penalty
- Section 77-2106 - Tax; proceeds; credited to General Fund
- Section 77-2106.01 - Tax; refunds; interest; claim
- Section 77-2106.02 - Tax; refund; Tax Commissioner; issue certificate; effect
- Section 77-2106.03 - [Repealed]
- Section 77-2107 - [Repealed]
- Section 77-2108 - Apportionment and proration of tax; basis
- Section 77-2109 - Tax; persons interested in the estate or transfer, defined
- Section 77-2110 - Tax; fiduciary; property not in gross estate or transfer; recover
- Section 77-2111 - Tax; fiduciary; contributions; recovery
- Section 77-2112 - Tax; county court; jurisdiction; determination; district court; jurisdiction
- Section 77-2113 - Tax; filings required
- Section 77-2114 - Tax filing; Tax Commissioner; powers and duties; failure to file; penalty
- Section 77-2115 - Tax; records confidential; exception; penalty
- Section 77-2116 - Changes by Laws 2002, LB 905; applicability