Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2111. Tax; fiduciary; contributions; recovery

Any personal representative, executor, administrator, trustee, or other person acting in a fiduciary capacity who has paid or may be required to pay any transfer tax and any person who has paid more than the proportionate amount of the tax apportionable to him or her under sections 77-2108 to 77-2112 on any property passing to him or her or in his or her possession shall be entitled to a just and equitable contribution from those who have not paid the full amount of the tax apportionable to them respectively.