In all matters for the determination of inheritance tax under Chapter 77, article 20, the county court shall be entitled to receive fees of twenty-two dollars. Fees under this section shall not be charged if fees have been imposed pursuant to subdivision (1)(b) of section 33-125. Except in cases instituted by the county attorney, such fee shall be paid by the person petitioning for such determination. Two dollars of such fee shall be remitted to the State Treasurer for credit to the Nebraska Retirement Fund for Judges through June 30, 2021. Beginning July 1, 2021, four dollars of such fee shall be remitted to the State Treasurer for credit to the Nebraska Retirement Fund for Judges.

Source

  • R.S.1866, c. 19, § 8, p. 164;
  • Laws 1887, c. 41, § 1, p. 460;
  • Laws 1907, c. 56, § 1, p. 231;
  • Laws 1909, c. 58, § 1, p. 288;
  • R.S.1913, § 2449;
  • Laws 1915, c. 39, § 1, p. 111;
  • Laws 1917, c. 45, § 1, p. 127;
  • Laws 1921, c. 95, § 1, p. 359;
  • C.S.1922, § 2388;
  • Laws 1925, c. 98, § 1, p. 286;
  • C.S.1929, § 33-127;
  • Laws 1931, c. 64, § 1, p. 173;
  • Laws 1937, c. 86, § 1, p. 286;
  • C.S.Supp.,1941, § 33-127;
  • R.S.1943, § 33-126;
  • Laws 1945, c. 74, § 4, p. 278;
  • Laws 1949, c. 95, § 1(3), p. 256;
  • Laws 1959, c. 376, § 1, p. 1316;
  • Laws 1975, LB 481, § 24;
  • Laws 1982, LB 928, § 34;
  • Laws 1984, LB 373, § 3;
  • Laws 1989, LB 233, § 6;
  • Laws 2005, LB 348, § 14;
  • Laws 2021, LB17, § 10.

Terms Used In Nebraska Statutes 33-126.03

  • Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • 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
  Previous section
Next section  
 Chapter 33 Contents