Nebraska Statutes > Uniform Act on Interstate Arbitration and Compromise of Death Taxes


§ 77-3301	Decedent’s domicile; arbitration agreement
§ 77-3302	Arbitration board; hearings
§ 77-3303	Powers of board; contempt proceedings
§ 77-3304	Board; determination of domicile
§ 77-3305	Board; majority vote
§ 77-3306	Filing of determination of domicile and other documents
§ 77-3307	No interest for nonpayment of taxes
§ 77-3308	Compromise by parties to arbitration agreement
§ 77-3309	Board; compensation and expenses
§ 77-3310	Compromise agreement; amount accepted as full satisfaction of death taxes; filing of agreement; interest; how computed
§ 77-3311	Determinationof domicile; election to invoke act; notice; rejection; effect
§ 77-3312	Reciprocal application
§ 77-3313	Terms, defined
§ 77-3314	Act, how interpreted
§ 77-3315	Act, how cited
§ 77-3316	Act, time of taking effect

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Terms Used In Nebraska Statutes > Uniform Act on Interstate Arbitration and Compromise of Death Taxes

Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Arrest: Taking physical custody of a person by lawful authority.
Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
Decedent: A deceased person.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Executor: A male person named in a will to carry out the decedent
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
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
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
Probate: Proving a will
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
Subpoena: A command to a witness to appear and give testimony.
Taxing official: means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes. See Nebraska Statutes 77-130
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
Year: shall mean calendar year. See Nebraska Statutes 49-801