Neb. Rev. Stat. §§ 77-2008.01
When property is devised, bequeathed, or otherwise transferred or limited in trust or otherwise in such a manner as to be subject to the tax prescribed in sections 77-2001 to 77-2008, and the rights, interests, or estates of the transferees, legatees, devisees, or beneficiaries are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended, or abridged, an inheritance tax shall be imposed upon such transfer at the highest rate which, on the happening of any of the contingencies or conditions, would be possible under the provisions of Chapter 77, article 20, or to any person, corporation, or institution payable at the time prescribed in section 77-2010; Provided, that on the happening of any contingency or condition whereby the said property, or any part thereof, is transferred to any person, corporation, or institution, exempt from taxation under the provisions of Chapter 77, article 20, or to any person, corporation, or institution as to whom or which the rate of tax is less than the rate imposed and paid, such person, corporation, or institution shall be entitled to a redetermination of the tax and to a return by the county treasurer or county treasurers of so much of the tax imposed and paid as equals the difference between the amount imposed and paid and the amount which such person, corporation, or institution should pay under Chapter 77, article 20; and provided further, that where such tax imposed and paid is held by the county treasurer or county treasurers, as provided in this section, the county court having jurisdiction is authorized and empowered to enter an order in the estate and forward a copy thereof to the county treasurer or county treasurers, directing said county treasurer or county treasurers to invest and reinvest said funds so held in United States Government bonds, United States treasury certificates, United States treasury notes, or other direct obligations of the United States Government, and interest at the rate drawn by said bonds, certificates, notes or other government obligations, as herein provided, shall be credited to the particular inheritance tax account so held. Upon redetermination of the inheritance tax, the tax refunded, if any, together with the interest received on the sum refunded, shall be paid by the county treasurer or county treasurers in a lump sum to the estate of the deceased person paying said tax, or to the person or persons found entitled thereto by the county court, and the balance of said tax, together with the interest received thereon, shall be credited by the county treasurer or county treasurers to the general inheritance tax fund of the county or counties. Where an estate for life or for a term can be divested by the act or omission of the legatee, devisee, transferee, or beneficiary it shall be taxed as if there were no possibility of such divesting.
Neb. Rev. Stat. §§ 77-2008.01