77-2011. Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
Any administrator, executor or trustee having any charge or trust in legacies or property for distribution subject to said tax, shall deduct the tax therefrom, or if the legacy or property be not money, he shall collect the tax thereon upon the appraised value thereof from the legatee or person entitled to such property. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax to any person until he shall have collected the tax thereon.
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Annotations
Executors and administrators are required to deduct the inheritance tax from any property distributed or to collect the tax from the one who receives it. Nielsen v. Sidner, 191 Neb. 324, 215 N.W.2d 86 (1974).
Inheritance tax is a direct charge against the res. In re Estate of Sautter, 142 Neb. 42, 5 N.W.2d 263 (1942).
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