Nebraska Probate Form 513 - Order To Release Tax Liens

WHEN TO USE THE FORM: Any County Court may issue an Order discharging any or all of the property subject to any inheritance tax or Nebraska estate tax lien upon a finding that liability for the amount assessed plus any interest due has been fully satisfied, provided for or has become legally unenforceable. The Court may prescribe the terms and conditions upon which the lien shall be released or discharged. Neb. Rev. Stat. § 77-2039.

HOW TO USE THE FORM: The form generally will follow the filing of Application to Release Tax Liens. Form 512. Neb. Rev. Stat. § 77-2039 does not provide for the giving of notice or the setting of the time to hold a hearing on the question of the release of liens.

The County Attorney must either consent by entering a voluntary appearance and waiver of notice or within seven (7) days after filing of the application show in writing why such release or discharge should not be granted or shall specify the terms and conditions upon which such release or discharge should be granted.

WHEN NOT TO USE THE FORM: There is no restriction on using the form after inheritance tax is determined; the lien of inheritance tax shall cease upon payment of inheritance tax finally determined by the County Court with respect to property described in such proceedings. Neb. Rev. Stat. § 77-2037. The Nebraska estate tax shall be a lien on the property subject thereto until paid. Neb. Rev. Stat. § 77-2102.

If it is evident that no inheritance tax will be assessed, use the Petition for Determination of Inheritance Taxes, Form 520, and Order Determining No Inheritance Tax Due, Form 521b.

COMMENTS: In order to obtain a partial release of the federal estate tax lien, Internal Revenue Service Form 4422, Application for Certificate of Release of Estate Tax Lien, should be used.