Nebraska Revised Statute 77-27,110
(1) The liability, at law or in equity, of a transferee of property of a taxpayer for any income tax, addition to such tax, penalty or interest due the Tax Commissioner under the provisions of the Nebraska Revenue Act of 1967, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. Transferee shall include donee, heir, legatee, devisee, distributee, successor, and assignee.
(2) If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.
Laws 1967, c. 487, § 110, p. 1624.