77-2011. Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
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Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon.
Where a will directs that inheritance taxes be paid out of the residuary estate, but there is no residuary estate or the residuary estate is insufficient to pay the inheritance taxes, the direction in the will fails, and the default statutory rule placing the burden of inheritance taxes on the individual beneficiaries receiving the property applies. In re Estate of Larson, 311 Neb. 352, 972 N.W.2d 891 (2022).
Executors and administrators are required to deduct the inheritance tax from any property distributed or to collect the tax from the one who receives it. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974).
Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).