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 of
this title for the assessment of deficiencies and may be assessed within the periods
specified in section 43-953. The provisions of this section and other provisions of this
title respecting the collection of taxes shall apply to the collection of such taxes from
such bank or person to the same extent and with the same force and effect as though such
bank or person were the taxpayer.
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