Nebraska Code § 30-404

Person entrusted with part of the estate; complaint; account; failure to account; penalty.
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The judge of the county court, upon the complaint under oath of any personal representative, may cite any person who has been entrusted by such personal representative with any part of the estate of the deceased person to appear before such court and may require such person to render under oath a full account of any money, goods, chattels, bonds, accounts, or other papers belonging to such estate which have come into his or her possession, in trust for such personal representative, and of his or her proceedings thereon. If a person so cited refuses to appear and render such account, the court may proceed against such person as provided in section 30-403.

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