Nebraska Statutes 30-103.01. Interest of surviving spouse; determination prior to payment of federal or state estate taxes
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The interest of any surviving spouse in any estate passing under Chapter 30, article 23, parts 1, 2, and 4, shall be determined prior to the payment of any federal or state estate taxes, and shall not be subject to or diminished by any debt or charge against such estate by reason of any such federal or state estate tax.
Source
- Laws 1953, c. 95, § 2, p. 270;
- Laws 1972, LB 1123, § 1;
- Laws 1977, LB 10, § 1.
Terms Used In Nebraska Statutes 30-103.01
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801