Neb. Rev. Stat. § 77-3313: Terms, defined.

For purposes of the Uniform Act on Interstate Arbitration and Compromise of Death Taxes, (1) state shall mean any state, territory, or possession of the United States and the District of Columbia and (2) Nebraska taxing authority shall mean (a) the Attorney General or the Tax Commissioner for state estate or generation-skipping transfer tax purposes and (b) the Attorney General or the county attorney for Nebraska inheritance tax purposes.