Neb. Rev. Stat. § 77-2017: Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.

Whenever any foreign executors or administrators shall assign or transfer any stocks or loans in this state standing in the name of the decedent or in trust for a decedent which shall be liable to inheritance tax, the tax shall be paid to the treasury or treasurer of the proper county on the transfer thereof. If not paid by the foreign executor or administrator, the corporation making such transfer shall become liable to pay the tax where the corporation has knowledge before the transfer that the stocks or loans are liable for such tax.