77-2018. Inheritance tax; erroneous payment refunded; limitation; procedure.
213 words·~1 min read·
/ne/chapter-77/77-2018A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When any amount of inheritance tax shall have been paid erroneously to the county treasurer, he shall, upon a finding by the court and an order rendered to him of the erroneous payment, refund and pay to the executor, administrator or trustee, person or persons who have paid any such tax in error the amount of such tax so paid. All applications for the repayment of the tax shall be made to the county court within two years of the date of payment. The county court shall hear all evidence relevant to its finding whether or not any amount of inheritance tax has been erroneously paid and if any refund of such payment is due. The court shall notify the county treasurer of its final determination.
To avoid payment of interest on tax when amount is in dispute, personal representative can pay assessed amount and recover excess back, if any, within two years. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929).
Above section governs entirely procedure by which inheritance tax erroneously paid is recovered. In re Woolsey's Estate, 113 Neb. 218, 202 N.W. 630 (1925).
Court will not enjoin collection of taxes as there is an adequate remedy at law. Smith v. Douglas County, 242 F. 894 (8th Cir. 1917).