Neb. Rev. Stat. § 77-2018.06: Inheritance tax; property received by decedent from prior decedent; credit against tax; how computed.

If the decedent had received property from another person who died within five years prior to the death of the decedent upon which Nebraska inheritance tax was paid because of the death of the prior decedent, such tax so paid shall be a credit against the amount of inheritance tax, if any, assessed against the recipients of property from the estate of the decedent. Each recipient shall receive a prorated credit based upon such recipient's proportionate share of the total property of the decedent subject to Nebraska inheritance tax.