Board; determination of domicile.
Neb. Rev. Stat. § 77-3304
in effect77-3304. Board; determination of domicile.
The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting death taxes but for no other purpose.
Laws 1976, LB 584, § 4.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-3304Fetched: 10/20/2026
