Nebraska Statutes 77-2101. Terms, defined
For purposes of sections 77-2101 to 77-2116 :
Terms Used In Nebraska Statutes 77-2101
- 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
(1) Estate tax means the tax due to the state under section 77-2101.01 ;
(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02 ;
(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;
(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and
(5) Transfer tax means the estate tax and generation-skipping transfer tax.
Source
- Laws 1992, LB 1004, § 5;
- Laws 1995, LB 574, § 67;
- Laws 2002, LB 905, § 1.