{"data":{"id":"us-ne/neb.-rev.-stat.-77-2040","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2040","heading":"Inheritance tax; estate tax; decedent dying after December 31, 1982; provisions applicable; changes applicable January 1, 2008.","body":"Sections 77-2002 to 77-2004 and 77-2102 shall become operative on December 31, 1982, and shall apply to all property which passes from a decedent dying after such date. Sections 77-2001, 77-2032, and 77-2106 shall become operative on July 17, 1982. The changes made in sections 77-2004 to 77-2006 by Laws 2007, LB 502, apply to all property which passes from a decedent dying on or after January 1, 2008. The changes made to section 77-2010 by Laws 2007, LB 502, apply to decedents dying on or after January 1, 2008.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2040","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"cf015e6b396b01e3d4b5d033894f14ea28f33d74b68e902342ad929fe760f70c","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2039","next":"us-ne/neb.-rev.-stat.-77-2101"},"notice":"GroundRules: Original legal text. Not legal advice."}