77-2013. Inheritance tax; power of sale to raise funds to pay tax.
86 words·~1 min read·
/ne/chapter-77/77-2013A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All executors, administrators and trustees shall have full power to sell so much of the property of the decedent as will enable them to pay the tax, in the same manner as they may be enabled to do by law for the payment of debts of their testators and intestates, and the amount of the tax shall be paid as directed by section 77-2014 .
Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).