77-2015.

Inheritance tax; reports required; contents; department; duties.

(1)(a) Each petitioner in a proceeding to determine inheritance tax shall, upon the entry of an order determining inheritance tax, if any, submit a report regarding inheritance taxes to the county treasurer of each county in which inheritance tax is owed. If such reported inheritance taxes are changed or amended, the petitioner shall submit an amended report regarding such changed or amended inheritance taxes to the county treasurer of each county in which the inheritance taxes were changed or amended. No inheritance tax may be paid or refunded before the report or amended report, if required, is submitted. In the event of noncompliance by the petitioner, the county treasurer or county attorney of the county in which inheritance tax is owed may complete the form in place of the petitioner.

(b) Until June 30, 2024, the report or amended report shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:

(i) The amount of inheritance tax revenue generated under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;

(ii) The amount of inheritance tax revenue generated under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;

(iii) The amount of inheritance tax revenue generated under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and

(iv) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.

(c) Beginning July 1, 2024, the report or amended report shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:

(i) The amount of inheritance tax paid under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;

(ii) The amount of inheritance tax paid under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;

(iii) The amount of inheritance tax paid under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and

(iv) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.

(2)(a) The county treasurer of each county shall compile and submit a report regarding inheritance taxes generated from January 1, 2023, through June 30, 2023, to the Department of Revenue on or before August 1, 2023. The county treasurer of each county shall compile and submit a report regarding annual inheritance taxes generated from July 1, 2023, through June 30, 2024, to the Department of Revenue on or before August 1, 2024. Beginning July 1, 2024, the county treasurer of each county shall compile and submit a report regarding annual inheritance taxes paid from July 1 of each year through June 30 of the next year, to the Department of Revenue on or before August 1, 2025, and on or before August 1 of each year thereafter.

(b) Until June 30, 2024, the reports shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:

(i) The amount of inheritance tax revenue generated under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;

(ii) The amount of inheritance tax revenue generated under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;

(iii) The amount of inheritance tax revenue generated under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and

(iv) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.

(c) Beginning July 1, 2024, the reports shall be submitted on a form prescribed by the Department of Revenue and shall include the following information:

(i) The amount of inheritance tax paid under section 77-2004 and the number of persons receiving property that was subject to tax under section 77-2004 and on which inheritance tax was assessed;

(ii) The amount of inheritance tax paid under section 77-2005 and the number of persons receiving property that was subject to tax under section 77-2005 and on which inheritance tax was assessed;

(iii) The amount of inheritance tax paid under section 77-2006 and the number of persons receiving property that was subject to tax under section 77-2006 and on which inheritance tax was assessed; and

(iv) The number of persons who do not reside in this state and who received any property that was subject to tax under section 77-2004, 77-2005, or 77-2006 and on which inheritance tax was assessed.

(3) On or before September 1, 2023, and on or before September 1 of each year thereafter, the Department of Revenue shall compile and aggregate such treasurer reports received from each county and make each county report and a statewide aggregate of such county reports available to the public on the Department of Revenue's website.