Neb. Rev. Stat. § 77-2101

For purposes of sections 77-2101 to 77-2116 : (1) Estate tax means the tax due to the state under section 77-2101.01 ; (2) Generation-skipping transfer tax means the tax due to the state under section 77-2101.02 ; (3) Nebraska taxable estate means the federal taxable estate, as determined under Chapter 11 of the Internal Revenue Code, minus one million dollars; (4) Nebraska taxable transfer means the federal taxable transfer, as determined under Chapter 13 of the Internal Revenue Code, minus one million dollars; and (5) Transfer tax means the estate tax and generation-skipping transfer tax.