Nebraska Probate Timeline

An ordinary Nebraska probate runs 6 to 12 months from the appointment to the closing statement, and an estate with an opposed will or land to sell runs past a year. Two statutory clocks set the floor under every estimate. Creditors get two months from the first published notice to present their claims (Neb. Rev. Stat. 30-2485), and a closing statement cannot be filed until five months after the original appointment (30-24,117).

Nebraska hears every probate in the county court. All 93 counties use that one forum under Neb. Rev. Stat. 24-517(1), which gives the county court exclusive original jurisdiction of all matters relating to decedents' estates, subject to the two exceptions the subdivision names in 30-2464(c) and 30-2486. There is no separate probate court and no county-by-county split of the forum. The fiduciary is the personal representative. This page describes how Nebraska law works rather than how it applies to one estate, so confirm your own dates with the clerk holding the file or with a licensed Nebraska attorney.

Three Nebraska periods get run together on almost every website, and they answer different questions. Two months is the routine claim window, counted from the first published notice to creditors. Thirty days is the clerk's deadline for making that first publication, counted from the appointment. Five days is the deadline for mailing the published notice to everyone already known to have an interest. Only the first of the three closes anybody out.

Six Routes, Six Different Clocks

The route decides the duration before any fact about the family does. Nebraska puts two affidavit routes outside administration altogether, then offers a summary procedure, informal probate, formal testacy and supervised administration inside it.

The statute fixes the floor. The band above it is what a county court calendar, a slow appraisal and an uncooperative bank add. Only the summary procedure of 30-24,127 escapes the creditor clock, and it does that by qualifying rather than by waiting. The section opens only where the whole estate, less liens and encumbrances, does not exceed the homestead allowance, exempt property, family allowance, costs and expenses of administration, reasonable funeral expenses and the reasonable and necessary medical and hospital expenses of the last illness. A personal representative who fits that test may disburse and distribute at once, without giving notice to creditors at all.

Notice what that route waits on instead. Section 30-24,127 opens with the words "if it appears from the inventory and appraisal", so the summary estate's clock is the inventory rather than the creditors, and the inventory is due within three months of the appointment. That is why the fast route still takes weeks. The qualifying test has to be provable before it can be used.

The First Five Days, and the First Thirty

One Nebraska date binds before any paperwork exists. Neb. Rev. Stat. 30-2420(a) lets the registrar appoint an informal personal representative only once at least 120 hours have elapsed since the death. Where the decedent was a nonresident, the registrar holds the order until 30 days have passed since the death, unless the applicant is the personal representative appointed at the decedent's domicile or the will directs that the estate be subject to Nebraska law. A special administrator under 30-2457 sits outside that wait, and 30-2457(2) lets the court order one without notice where an emergency appears.

Informal probate is the fast door and it closes on its own facts. Under 30-2417 the registrar declines an application that relates to one of a known series of testamentary instruments where the latest does not expressly revoke the earlier, and a will with its codicils is the stated exception. An application that trips that rule goes to a formal testacy proceeding, which 30-2425 defines as litigation to determine whether the decedent left a valid will. While a formal proceeding is pending the registrar may not act on any informal application, and a personal representative already appointed has to stop making further distributions once notice of the formal proceeding reaches them, unless the petition also asks the court to confirm the earlier informal appointment.

Delivery of the will carries no numeric deadline at all. Neb. Rev. Stat. 30-2356 requires the custodian to deliver it with reasonable promptness after the death and on the request of an interested person, and it stops there. Willfully failing to deliver a will exposes the holder to damages, and refusing after a court order is contempt, so the pressure is real without being dated.

Two Months of Creditor Time, Counted From the First Publication

The middle of a Nebraska probate is built from three sections that have to be read together, and their numbers are easy to swap.

Neb. Rev. Stat. 30-2483(a) puts the publication duty on the clerk of the court, not on the family. On the appointment of a personal representative the clerk publishes notice once a week for three successive weeks in a newspaper of general circulation in the county, announcing the appointment and the address of the personal representative and notifying creditors to present claims within two months after the date of first publication or be forever barred. The first publication has to be made within thirty days after the appointment. An informal appointment carries a second publication duty on the same thirty-day clock: 30-2420(c) has the clerk publish notice of the appointment itself, in a form the Supreme Court prescribes, together with notice that a written statement of informal probate has been issued where that is the case.

Neb. Rev. Stat. 25-520.01(1) then hands a separate job to the party or the attorney. Within five days after the first publication, they mail a copy of that published notice to every party appearing to have a direct legal interest whose name and post office address are known. Proof by affidavit of that mailing is filed within ten days after the mailing, and the affidavit has to state that diligent investigation and inquiry turned up no other address. Subsection (3) drops the mailing for anyone who has waived notice in writing, entered a voluntary appearance or already been served. Thirty days belongs to the clerk's publication. Five days belongs to this mailing. A page that puts thirty in the known-creditor field has swapped them.

Neb. Rev. Stat. 30-2483(b) adds a notice that voids the whole exercise when it is skipped. Where the decedent was fifty-five years of age or older, or resided in a medical institution as subsection (1) of section 68-919 defines it, notice also goes to the Department of Health and Human Services with the decedent's social security number, and with a predeceased spouse's name and number where there was one. The department publishes the acceptable delivery manner on its website, and any notice that fails to conform with that manner is void.

Neb. Rev. Stat. 30-2485(a)(1) does the cutting. Claims that arose before the death are barred against the estate, the personal representative and the heirs and devisees unless presented within two months after the date of the first publication. A creditor who missed the date, including one who never received notice, may apply to the court within sixty days after that expiration date, and the court may allow further time not to exceed thirty days on good cause shown. Where notice was never given in compliance with 25-520.01 and 30-2483, subdivision (a)(2) stretches the window to three years after the death. Claims arising at or after the death run on their own four-month clocks under subsection (b), measured from the date performance by the personal representative is due on a contract with them, and otherwise from the date the claim arises.

One clause in (a)(1) reaches an out-of-state decedent. A claim already barred by the nonclaim statute at the decedent's domicile before the first publication in Nebraska is barred here too, so an ancillary Nebraska file does not revive a creditor the home state already closed out.

Two more dates hang off the same publication. Neb. Rev. Stat. 30-2489(a) tells the personal representative to start paying allowed claims once the two months expire, in the 30-2487 order of priority and after providing for administration costs, the homestead, family and support allowances, claims presented but not yet allowed, and unbarred claims that may yet arrive. Paying earlier without taking security for a refund makes the personal representative personally liable to a claimant injured by it. Neb. Rev. Stat. 30-2488(a) then gives a disallowed claimant sixty days from the mailing of the notice of disallowance to file a petition for allowance or start a proceeding, and that bar applies only where the notice warned the claimant it was coming. The section also turns the personal representative's own silence into a decision: failing to mail notice of action on a claim for sixty days after the presentation period expired has the effect of an allowance. Allowed claims begin bearing interest at the legal rate from that same sixty-day mark under subsection (e).

Here is the sequence for a death where the family applies in the first week.

Every later date hangs off the publication in the third row, which is why the two-month creditor bar decides whether an estate closes in month five or month eleven.

The Inventory at Three Months, and No Deadline After It

Neb. Rev. Stat. 30-2467 gives the personal representative three months from the appointment to prepare and file an inventory of the property the decedent owned at death, listing it in reasonable detail with the fair market value of each item as of the date of death and the type and amount of any encumbrance on it. The original goes to the court, and a copy goes to any interested person who asks for one. A special administrator, and a successor to a representative who already did this, are excused.

After that the Nebraska code stops naming dates for the administration itself. Neb. Rev. Stat. 30-2464(a) states the duty as a standard rather than a deadline. The personal representative shall settle and distribute the estate in accordance with the terms of any probated and effective will and this code, and as expeditiously and efficiently as is consistent with the best interests of the estate. Chapter 30, article 24 sets a floor for closing an estate and no ceiling for finishing one, so there is no dated settlement deadline to miss. The pressure comes from the closing rules below and from the tax. Those middle months belong to the personal representative's dated duties, and they all run from the same appointment order.

Nine Months for the Spouse, Twelve for the Inheritance Tax

Two clocks run beside the creditor window and either one can hold a case open.

A surviving spouse elects against the will by filing a petition for the elective share in the court and mailing or delivering it to the personal representative within nine months after the date of death, or within six months after the probate of the will, whichever limitation last expires (Neb. Rev. Stat. 30-2317(a)). Two details change the arithmetic. Nonprobate transfers described in 30-2314(a)(1) drop out of the augmented estate for computing the share if the petition is filed later than one year after the death, so a late filer elects against a smaller pot. And the court may extend the election time for cause shown by the surviving spouse, but only before the time for election has expired.

Nebraska inheritance tax is the second clock, and the county collects it. Neb. Rev. Stat. 77-2010 makes the tax due and payable twelve months after the date of death, with interest running from that date at the rate section 45-104.01 sets. Failing to file an appropriate proceeding for determination of the tax within those twelve months adds a penalty of five percent per month or fraction of a month, up to a maximum of twenty-five percent of the unpaid tax. Filing a petition or application for probate stops that penalty, and so does filing a 77-2018.07 tentative payment application and paying the tentative tax inside the twelve months. The county court may abate the penalty for good cause. A representative who has not paid within twelve months also has to give bond under 77-2009.

How a Nebraska Estate Closes

Closing runs on two sections, and the sworn statement is the ordinary route.

Neb. Rev. Stat. 30-24,117(a) lets a personal representative close an estate by filing a verified statement, unless a court order forbids it and unless the estate is supervised. The statement can be filed no earlier than five months after the date of original appointment of a general personal representative, and it has to state three things: that notice to creditors was published under 30-2483 and that the first publication occurred more than four months before the date of the statement, that the estate has been fully administered with claims, expenses and death taxes paid or accounted for and assets distributed, and that a copy went to every distributee and to every creditor or claimant whose claim is neither paid nor barred, with a full written account furnished to the distributees affected.

Read those two conditions together and the practical floor appears. Publish on day 1 and the four-month publication test is satisfied around day 122, so the five-month rule binds and month five is the earliest close. Publish on day 30, the last day the clerk may, and the four-month test is not met until day 153 or so, a day or two past the five-month mark. The publication date decides which rule is holding the file, and it is the one date the family does not control.

Finality then arrives in stages. Under 30-24,117(b) the appointment terminates one year after the closing statement is filed where no proceedings involving the personal representative are pending. Under 30-24,119 the rights of successors and of creditors whose claims are not otherwise barred are barred against the personal representative for breach of fiduciary duty unless a proceeding starts within six months after the filing of the closing statement, and that bar does not reach claims for fraud, misrepresentation or inadequate disclosure related to the settlement.

An estate that needs a judge's blessing takes the other door. Neb. Rev. Stat. 30-24,115(a) lets the personal representative petition for an order of complete settlement at any time, and lets any other interested person petition after one year from the appointment of the original personal representative. No petition under the section is entertained until the time for presenting pre-death claims has expired, so the two-month bar governs this route as well. The court may determine testacy, approve or compel an accounting, construe the will, determine heirs, adjudicate final settlement and discharge the personal representative. An estate closed under the summary procedure uses 30-24,128 instead, which allows the sworn statement at any time after disbursement and distribution, gives it the same effect as one under 30-24,117, and terminates the appointment one year later on the same terms.

What Pushes a Nebraska Estate Past a Year

1. An opposed will. Neb. Rev. Stat. 30-2429.01(1) makes the county court continue the scheduled hearing at least fourteen days on an objection to probate, on a petition to set aside an informal probate or on a petition to prevent one. Before the continued date any party may transfer the contest to the district court by filing a notice of transfer and paying the district court docket fee plus twenty dollars. The clerk certifies the file within ten days, additional objections may be filed within thirty days of that certification, and trial is to a jury unless every party who has pleaded waives it.
2. A contest brought late. Under 30-2408(3) a proceeding to contest an informally probated will, and to appoint the person with legal priority if the contest succeeds, may be commenced within the later of twelve months from the informal probate or three years from the death.
3. A disallowed claim. The sixty-day window in 30-2488(a) opens a separate proceeding, and 30-2488(b) lets the personal representative transfer a claim to the regular county court docket within fourteen days of a petition for allowance, or to the district court where the claim exceeds the 24-517(5) jurisdictional amount. On a claim filed with the clerk, 30-2486(3) lets the personal representative consent to more than sixty days, or the court order it to avoid injustice, though never past the applicable statute of limitations.
4. The elective share. A spouse who petitions inside the window, or who wins an extension under 30-2317(a), keeps the distribution open until the court fixes the amount and orders payment or contribution.
5. The inheritance tax determination. The tax is determined in the county court, and 30-24,117(a)(2) requires death taxes to be paid or accounted for before the closing statement goes in.
6. Supervised administration. Neb. Rev. Stat. 30-2439 makes it a single in rem proceeding under the continuing authority of the court, running until an order approves distribution and discharges the personal representative, so every step waits on a judge.
7. Real property that has to be sold. A sale stretches the calendar on its own, and the closing statement waits on the distribution that follows it.

The Two Affidavits Both Wait Thirty Days, and They Do Not Ask the Same Question

The affidavit routes are the fastest thing Nebraska offers, and both start at the same place. Neb. Rev. Stat. 30-24,125(a) lets a successor collect personal property once thirty days have passed since the death and the value of all personal property in the estate, wherever located and less liens and encumbrances, stays at or under $100,000. Neb. Rev. Stat. 30-24,129(a) runs the same thirty-day wait for Nebraska real property worth $100,000 or less, valued from the assessment rolls for the year the decedent died, less any real estate taxes and interest owing at the death, and filed with the register of deeds in each county where the land sits.

Two details decide whether the wait is really thirty days. The personal property affidavit swears that no application or petition for a personal representative is pending or granted in any jurisdiction, while the real property affidavit asks the same question only about the State of Nebraska, so an out-of-state file blocks one route and not the other. And 30-24,125(a)(2) lets an abstract of death as section 71-601.01 defines it stand in for a certified death certificate where the certificate is delayed, so a slow certificate does not turn the thirty-day wait into a sixty-day one. Read the two affidavit routes in full before opening a court file, because neither one opens a probate.

No Deadline to File the Will, and a Three-Year Wall on Opening

Nebraska sets no dated wall on offering a will, which is the first thing to unlearn if you are working from another state's checklist. The wall it does set stands three years out. Under Neb. Rev. Stat. 30-2408, no informal probate or appointment proceeding and no formal testacy or appointment proceeding may be commenced more than three years after the death, apart from a proceeding to probate a will already probated at the testator's domicile and appointment proceedings in an estate that already had an appointment.

Four exceptions follow, and the fourth is the one families meet. Where no formal or informal proceeding for probate, succession or administration happened inside the three years, a proceeding may still be commenced afterward, and claims other than expenses of administration may not be presented against the estate. A family that finds an unprobated house years later can still open a file to clear the title, and the unsecured creditors are already gone. Section 30-2483(a) tracks that result: the clerk's duty to publish notice to creditors is switched off for an appointment made under 30-2408(4), so a late estate carries no two-month clock because it has no creditor window left to open. The section also preserves proceedings to construe probated wills and to determine the heirs of an intestate, which no three-year limit touches.

That is the trade behind a delayed Nebraska probate. If you are still deciding which route fits, read how probate works in Nebraska and check whether the faster affidavit routes reach the property before you open a file at all.

Frequently Asked Questions

How long does probate take in Nebraska?

Six to twelve months for an ordinary informal administration in the county court, and longer where a will is opposed or land has to be sold. The floor is statutory. The clerk publishes notice to creditors within 30 days of the appointment (Neb. Rev. Stat. 30-2483), creditors then get two months from that first publication (30-2485), the inventory is due three months after the appointment (30-2467), and a closing statement cannot be filed until five months after the original appointment (30-24,117). An estate that hits every date closes near month five or six.

When are creditors cut off in a Nebraska probate?

Two months after the date of the first published notice to creditors, under Neb. Rev. Stat. 30-2485(a)(1). A creditor who missed that date, including one who never received notice, may apply to the court within 60 days after it for more time, and the court may allow up to 30 additional days on good cause. Where notice was never published in compliance with 30-2483 and 25-520.01, the period stretches to three years after the death under 30-2485(a)(2).

Is there a deadline to file a will in Nebraska?

Nebraska fixes no number of days. Neb. Rev. Stat. 30-2356 requires whoever holds the will to deliver it with reasonable promptness after the death and on the request of an interested person, and it sets no calendar date. The outer wall sits elsewhere. Under 30-2408 no informal or formal probate, testacy or appointment proceeding may be commenced more than three years after the death, apart from four listed exceptions.

How soon after a death can a Nebraska personal representative be appointed?

120 hours, which is five days. Neb. Rev. Stat. 30-2420(a) lets the registrar appoint an applicant informally once at least 120 hours have elapsed since the decedent's death. Where the decedent was a nonresident the registrar holds the order until 30 days have elapsed since the death, unless the applicant is the personal representative appointed at the decedent's domicile or the will directs that the estate be subject to Nebraska law.

How long does the Nebraska affidavit route take?

Thirty days after the death, then as fast as the holder of the property acts. Neb. Rev. Stat. 30-24,125 lets a successor collect personal property on an affidavit once 30 days have passed and the value of all personal property in the estate, wherever located and less liens and encumbrances, does not exceed $100,000. Neb. Rev. Stat. 30-24,129 runs the same 30-day wait for real property worth $100,000 or less, measured from the assessment rolls for the year of death rather than from market value, and it is filed with the register of deeds instead of the court.

When is Nebraska inheritance tax due?

Twelve months after the date of death, under Neb. Rev. Stat. 77-2010. Interest runs on anything unpaid from that date at the rate section 45-104.01 sets. Failing to file an appropriate proceeding for determination of the tax within those twelve months adds a penalty of five percent per month up to a maximum of 25 percent of the unpaid tax. Filing a probate petition, or a tentative payment application under 77-2018.07 with the payment, inside the twelve months stops the penalty. The county court may abate it for good cause.

Related Guides

• Nebraska Probate Guide
• Nebraska Creditor Claims
• Nebraska Executor Duties
• Nebraska Small Estate Affidavit
• Nebraska Inheritance Tax
• First Steps After a Death in Nebraska
• Nebraska Probate Courts by County

Sources:

• Title: Neb. Rev. Stat. 30-2483, Notice to creditors. Publisher: Nebraska Legislature. Publication Date: Laws 2019, LB593, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2483
• Title: Neb. Rev. Stat. 30-2485, Limitations on presentation of claims. Publisher: Nebraska Legislature. Publication Date: Laws 2009, LB35, section 20; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2485
• Title: Neb. Rev. Stat. 25-520.01, Service by publication; mailing of published notice; requirements; waiver; when mailing not required. Publisher: Nebraska Legislature. Publication Date: Laws 2021, LB58, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=25-520.01
• Title: Neb. Rev. Stat. 30-2486, Manner of presentation of claims. Publisher: Nebraska Legislature. Publication Date: Laws 1981, LB 42, section 20; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2486
• Title: Neb. Rev. Stat. 30-2488, Allowance of claims; transfer of certain claims; procedures. Publisher: Nebraska Legislature. Publication Date: Laws 2018, LB193, section 65; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2488
• Title: Neb. Rev. Stat. 30-2489, Payment of claims. Publisher: Nebraska Legislature. Publication Date: Laws 1978, LB 650, section 19; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2489
• Title: Neb. Rev. Stat. 30-2420, Informal appointment proceedings; delay in order; duty of registrar; effect of appointment. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 98; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2420
• Title: Neb. Rev. Stat. 30-2425, Formal testacy proceedings; nature; when commenced. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 103; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2425
• Title: Neb. Rev. Stat. 30-2429.01, Formal testacy proceedings; objection; informal probate; petition to set aside; transfer to district court; procedure; fees. Publisher: Nebraska Legislature. Publication Date: Laws 2018, LB193, section 64; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2429.01
• Title: Neb. Rev. Stat. 30-2439, Supervised administration; nature of proceeding. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 117; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2439
• Title: Neb. Rev. Stat. 30-2464, General duties; relation and liability to persons interested in estate; standing to sue. Publisher: Nebraska Legislature. Publication Date: Laws 2003, LB 130, section 128; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2464
• Title: Neb. Rev. Stat. 30-2467, Duty of personal representative; inventory and appraisal. Publisher: Nebraska Legislature. Publication Date: Laws 2000, LB 968, section 15; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2467
• Title: Neb. Rev. Stat. 30-24,115, Formal proceedings terminating administration, testate or intestate; order of general protection. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 193; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,115
• Title: Neb. Rev. Stat. 30-24,117, Closing estates; by sworn statement of personal representative. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 195; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,117
• Title: Neb. Rev. Stat. 30-24,119, Limitations on proceedings against personal representative. Publisher: Nebraska Legislature. Publication Date: Laws 1978, LB 650, section 37; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,119
• Title: Neb. Rev. Stat. 30-24,125, Collection of personal property by affidavit. Publisher: Nebraska Legislature. Publication Date: Laws 2025, LB85, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,125
• Title: Neb. Rev. Stat. 30-24,127, Small estates; summary administrative procedure. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 205; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,127
• Title: Neb. Rev. Stat. 30-24,128, Small estates; closing by sworn statement of personal representative. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 206; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,128
• Title: Neb. Rev. Stat. 30-24,129, Succession to real property by affidavit. Publisher: Nebraska Legislature. Publication Date: Laws 2024, LB1195, section 4; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-24,129
• Title: Neb. Rev. Stat. 30-2408, Probate, testacy, and appointment proceedings; ultimate time limit. Publisher: Nebraska Legislature. Publication Date: Laws 1984, LB 373, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2408
• Title: Neb. Rev. Stat. 30-2317, Proceeding for elective share; time limit. Publisher: Nebraska Legislature. Publication Date: Laws 1985, LB 293, section 2; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2317
• Title: Neb. Rev. Stat. 30-2356, Duty of custodian of will; liability. Publisher: Nebraska Legislature. Publication Date: Laws 1974, LB 354, section 78; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=30-2356
• Title: Neb. Rev. Stat. 24-517, Jurisdiction. Publisher: Nebraska Legislature. Publication Date: Laws 2024, LB83, section 16; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=24-517
• Title: Neb. Rev. Stat. 77-2010, Inheritance tax; when due; interest; bond; failure to file; penalty. Publisher: Nebraska Legislature. Publication Date: Laws 2009, LB120, section 1; accessed 2026-09-10. URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2010

It is not legal advice.