77-2018.05. Inheritance tax; court may make final determination of; how determined.
66 words·~1 min read·
/ne/chapter-77/77-2018-05A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding sections 77-2001 to 77-2039 , the court shall have the authority, upon the written application of any of the parties subject to the tax imposed under such sections, to determine a final inheritance tax on any property devised, bequeathed, or otherwise transferred, based upon the probabilities at the time of the decedent's death rather than taxing the property at the rates specified in such sections.