77-2102 Tax; when due; who liable; interest; lien; exception. - Nebraska Statutes

77-2102. Tax; when due; who liable; interest; lien; exception.The transfer tax imposed under sections 77-2101 to 77-2116 shall become due and payable to the State Treasurer within twelve months from the date of the death of the decedent in the case of the estate tax and the date of the transfer in the case of the generation-skipping transfer tax. The limitation of time during which a tax return, for the purpose of the transfer tax, shall be open to inspection and examination shall be three years from the date of filing the return. Personal representatives, trustees, grantees, donees, beneficiaries, transferees, surviving joint owners, and other recipients of property subject to tax shall be and remain liable for the tax until it is paid. If the tax indicated by the return of the taxpayer is not paid when due, interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, shall be charged and collected from the date the same became payable. The transfer tax shall be a lien on the real property subject thereto until the first to occur of: (1) Payment; (2) ten years from the date of death of the decedent; or (3) the release or discharge of any lien pursuant to section 77-2039, except that no interest in any property passing from the decedent to the decedent's surviving spouse shall be subject to the lien. SourceLaws 1929, c. 73, § 2, p. 254; C.S.1929, § 77-2302; Laws 1931, c. 129, § 1, p. 363; Laws 1937, c. 175, § 2, p. 690; C.S.Supp.,1941, § 77-2302; R.S.1943, § 77-2102; Laws 1955, c. 302, § 3, p. 942; Laws 1976, LB 585, § 25; Laws 1978, LB 650, § 32; Laws 1981, LB 167, § 49; Laws 1982, LB 480, § 6; Laws 1984, LB 962, § 4; Laws 1992, LB 1004, § 6; Laws 1992, Fourth Spec. Sess., LB 1, § 19; Laws 2002, LB 905, § 5. Cross ReferencesDecedent dying after December 31, 1982, provisions applicable, see section 77-2040.