77-2101. Terms, defined.
For purposes of sections 77-2101 to 77-2116:
(1) Estate tax means the tax due to the state under section 77-2101.01;
(2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02;
(3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars;
(4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and
(5) Transfer tax means the estate tax and generation-skipping transfer tax.
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