{"data":{"id":"us-ne/neb.-rev.-stat.-77-2101","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2101","heading":"Terms, defined.","body":"For purposes of sections 77-2101 to 77-2116:\n(1) Estate tax means the tax due to the state under section 77-2101.01;\n(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02;\n(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;\n(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and\n(5) Transfer tax means the estate tax and generation-skipping transfer tax.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2101","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"5ffb119b56c2bdd63896b3de110733d9699babec6428cf392acd848f4d9dcc05","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2040","next":"us-ne/neb.-rev.-stat.-77-2101.01"},"notice":"GroundRules: Original legal text. Not legal advice."}