Nebraska Statutes 77-2026. Inheritance tax; appraiser; extra fee or reward; penalty
Current as of: 2023 | Check for updates
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Any appraiser appointed under the authority and by virtue of section 77-2019 who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any person or corporation liable to pay such tax or any portion thereof, shall be guilty of a Class IV misdemeanor, and in addition thereto the county judge shall dismiss him from such service.
Source
- Laws 1901, c. 54, § 12, p. 419;
- R.S.1913, § 6633;
- C.S.1922, § 6164;
- C.S.1929, § 77-2212;
- R.S.1943, § 77-2026;
- Laws 1977, LB 39, § 228.
Attorney's Note
Under the Nebraska Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class IV misdemeanor | up to $500 |
Terms Used In Nebraska Statutes 77-2026
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- Legatee: A beneficiary of a decedent
- 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
- Trustee: A person or institution holding and administering property in trust.