43-951. Assessment against transferee for tax The taxes imposed by this title upon any taxpayer other than a transferee, for whose payment any bank or person other than the taxpayer is liable at law or in equity, may be assessed against such bank or person in the same manner as is provided in chapter 5 […]
43-952. Liability of transferee of assets A. The amounts of the following liabilities, except as hereinafter provided in this section and section 43-953, shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title, […]
43-953. Period of limitation relating to transferees The period of limitation for assessment of such liability of a transferee or fiduciary of the taxpayer shall be as follows: 1. In the case of the liability of an initial transferee of the property of the taxpayer, within one year after the expiration of the period of […]
