77-2006. Inheritance tax; rate; other transfers; exemption.
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(1)In all other cases the rate of tax shall be:
(a)For decedents dying prior to January 1, 2023, eighteen percent of the clear market value of the beneficial interests received by each person in excess of ten thousand dollars; and
(b)For decedents dying on or after January 1, 2023, fifteen percent of the clear market value of the beneficial interests received by each person in excess of twenty-five thousand dollars.
(2)If the clear market value of the beneficial interest is less than or equal to the applicable exempt amount under subsection
(1)of this section, it shall not be subject to any tax. In addition, any interest passing to a person who is under twenty-two years of age shall not be subject to tax.
The Legislature may properly distinguish inheritance tax laws in favor of blood relations, since such distinction is neither arbitrary nor unconstitutionally ambiguous. Ralston v. County of Dawson, 200 Neb. 678, 264 N.W.2d 868 (1978).
Physical absence from home of testatrix, while attending school, did not of itself prevent stepdaughter from being member of household of testatrix for inheritance tax purposes. Wondra v. Platte Valley State Bank & Trust Co., 194 Neb. 41, 230 N.W.2d 182 (1975).
An inheritance by the widower of a daughter is taxable at the rate prescribed by this section. Todd v. County of Box Butte, 169 Neb. 311, 99 N.W.2d 245 (1959).
Tax is imposed upon the clear market value of the beneficial interest taken by the taxpayer. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).