{"data":{"id":"us-ne/neb.-rev.-stat.-77-2027","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2027","heading":"Inheritance tax; what court has jurisdiction; transfer of proceedings.","body":"The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under sections 77-2001 to 77-2037. If a court finds that in the interest of justice a proceeding or a file should be located in another county court of this state, the court making the finding may transfer the proceeding or file to the other court.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2027","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"3f2a0b4517d0e92f9d9b003b601582d15f49dc7e1ae00a3d26cf4d21350abd83","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2026","next":"us-ne/neb.-rev.-stat.-77-2028"},"notice":"GroundRules: Original legal text. Not legal advice."}