43-1315. Liability of beneficiaries for trust
taxes


If for any reason the taxes imposed on income of a trust are not paid when due and
remain unpaid when such income is distributable to the beneficiaries, or if the income is
distributable to the beneficiaries before the taxes are due and the taxes are not paid
when due, such income shall be taxable to the beneficiaries when distributable to them,
except that in the case of nonresident beneficiaries such income shall be taxable only to
the extent it is derived from sources within this state.