In any case where it is determined by the board that the decedent died domiciled in this state, no interest otherwise imposed by sections 77-2010 and 77-2102, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile shall be charged.

Source

  • Laws 1976, LB 584, § 7.

Terms Used In Nebraska Statutes 77-3307

  • Decedent: A deceased person.
  • 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