Nebraska Statutes 77-2101.03. Tax; calculation
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(1) For decedents dying on or after January 1, 2003, and before July 1, 2003, the tax on the Nebraska taxable estate shall be the greater of the maximum state tax credit allowance upon the tax imposed under Chapter 11 of the Internal Revenue Code or the amount provided in the following table:
Terms Used In Nebraska Statutes 77-2101.03
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
| Nebraska taxable estate | Of Excess | ||||
| At least | But less than | Tax = | + | % | Over |
| $0 | $40,000 | $0 | 0 | $0 | |
| 40,000 | 90,000 | 0 | .8 | 40,000 | |
| 90,000 | 140,000 | 400 | 1.6 | 90,000 | |
| 140,000 | 240,000 | 1,200 | 2.4 | 140,000 | |
| 240,000 | 440,000 | 3,600 | 3.2 | 240,000 | |
| 440,000 | 640,000 | 10,000 | 4 | 440,000 | |
| 640,000 | 840,000 | 18,000 | 4.8 | 640,000 | |
| 840,000 | 1,040,000 | 27,600 | 5.6 | 840,000 | |
| 1,040,000 | 1,540,000 | 38,800 | 6.4 | 1,040,000 | |
| 1,540,000 | 2,040,000 | 70,800 | 7.2 | 1,540,000 | |
| 2,040,000 | 2,540,000 | 106,800 | 8 | 2,040,000 | |
| 2,540,000 | 3,040,000 | 146,800 | 8.8 | 2,540,000 | |
| 3,040,000 | 3,540,000 | 190,800 | 9.6 | 3,040,000 | |
| 3,540,000 | 4,040,000 | 238,800 | 10.4 | 3,540,000 | |
| 4,040,000 | 5,040,000 | 290,800 | 11.2 | 4,040,000 | |
| 5,040,000 | 6,040,000 | 402,800 | 12 | 5,040,000 | |
| 6,040,000 | 7,040,000 | 522,800 | 12.8 | 6,040,000 | |
| 7,040,000 | 8,040,000 | 650,800 | 13.6 | 7,040,000 | |
| 8,040,000 | 9,040,000 | 786,800 | 14.4 | 8,040,000 | |
| 9,040,000 | 10,040,000 | 930,800 | 15.2 | 9,040,000 | |
| 10,040,000 | 1,082,800 | 16 | 10,040,000 |