77-2030.Inheritance tax; annual statements.The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.SourceLaws 1901, c. 54, § 16, p. 421; R.S.1913, § 6637; C.S.1922, § 6168; C.S.1929, § 77-2216; R.S.1943, § 77-2030; Laws 1976, LB 585, § 22.