Neb. Rev. Stat. § 30-103.01: Neb. Rev. Stat. § 30-103.01

The interest of any surviving spouse in any estate passing under Chapter 30, article 23, parts 1, 2, and 4, shall be determined prior to the payment of any federal or state estate taxes, and shall not be subject to or diminished by any debt or charge against such estate by reason of any such federal or state estate tax.