Neb. Rev. Stat. § 77-2025
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
If it shall be made to appear to the county judge in either probate proceedings or an independent proceeding for the determination of such tax that an estate is not subject to such inheritance tax, the county judge may so determine, and such finding and order shall be made a part of the final decree in said estate or proceeding.
Neb. Rev. Stat. § 77-2025