Opinion No. (1978)

REQUESTED BY: Patrick A. Duncan, Franklin County Attorney. Are the estates of decedents who died before the effective date of the amendment of section 77-2010, R.S. Supp., 1978, increasing the period within which inheritance taxes must be paid to escape interest from ten months to twelve months, entitled to the benefit of this increased period.

Yes.

Before the amendment of section 77-2010 in 1978, this section provided that inheritance taxes should be due and payable ten months after the death of the decedent. If they were paid within that time, no interest was collectable. If they were not so…