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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-3304. Board; determination of domicile.

36 words·~1 min read·/ne/chapter-77/77-3304

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The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
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